融跃教育

APM基础班

• 1.APM Introduction

  • APM Introduction

    

• 2.Chapter 1 Strategic management accounting

  • Chapter 1 Strategic management accounting

    

• 3.Chapter 2 Performance hierarchy

  • Chapter 2 Performance hierarchy

    

• 4.Chapter 3 Performance management and control

  • Chapter 3 Performance management and control

    

• 5.Chapter 4 Organisational change, environmental and ethical issues

  • Chapter 4 Organisational change, environmental and ethical issues

    

• 6.Chapter 5 Impact of risk and uncertainty

  • Chapter 5 Impact of risk and uncertainty

    

• 7.Chapter 6 Performance measurement systems and reports

  • Chapter 6 Performance measurement systems and reports

    

• 8.Chapter 7 Strategic performance measures in the private sector

  • Chapter 7 Strategic performance measures in the private sector

    

• 9.Chapter 8 Divisional performance and transfer pricing issues

  • Chapter 8 Divisional performance and transfer pricing issues

    

• 10.Chapter 9 Strategic performance measures in not-for-profit organisations

  • Chapter 9 Strategic performance measures in not-for-profit organisations

    

• 11.Chapter 10 Non-financial performance indicators

  • Chapter 10 Non-financial performance indicators

    

• 12.Chapter 11 The role of quality in performance management systems

  • Chapter 11 The role of quality in performance management systems

    

• 13.Chapter 12 Performance measurement and strategic HRM issues

  • Chapter 12 Performance measurement and strategic HRM issues

    

• 14.Chapter 13 Alternative views of performance measurement and management

  • Chapter 13 Alternative views of performance measurement and management

    

• 15.Chapter 14 Strategic performance issues in complex business structures

  • Chapter 14 Strategic performance issues in complex business structures

    

• 16.Chapter 15 Predicting and preventing corporate failure

  • Chapter 15 Predicting and preventing corporate failure

    

习题班

• 1.Mock2-JIT

  • Mock2-JIT

    

• 2. p5-16-1

  • p5-16-1

    

• 3. P5-16-2

  • P5-16-2

    

• 4. P5-34

  • P5-34

    

• 5.P5-54

  • P5-54

    

• 6. P5-56-1

  • P5-56-1

    

• 7.P5-56-2

  • P5-56-2

    

• 8. P5-60-SWOT-valuechain-performance matrix-1

  • P5-60-SWOT-valuechain-performance matrix-1

    

• 9.P5-60-SWOT-valuechain-performance matrix-2

  • P5-60-SWOT-valuechain-performance matrix-2

    

• 10.P5-62

  • P5-62

    

• 11. P5-63

  • P5-63

    

• 12.P5-2019真题-1

  • P5-2019真题-1

    

• 13. P5-2019真题-2

  • P5-2019真题-2

    

• 14. P5-Q1

  • P5-Q1

    

• 15. P5-Q3

  • P5-Q3

    

• 16. P5-Q29

  • P5-Q29

    

• 17. P5-Q59

  • P5-Q59

    

冲刺班

• 1.冲刺班

  • 冲刺班

    

测试

• 1.测试

1

基础班

• 1.Introduction

  • 0 Introduction of SBR

    

• 2.Part B

  • 1 Part B The financial reporting framework

    

  • Part B The financial reporting framework - Practice

    

• 3.Part F

  • 2 Part F The financial reporting framework ED-Current issue

    

  • Part F The financial reporting framework ED-Current issue - Practice

    

• 4.Part C

  • 3 Part C IFRS15 Revenue from contracts with customers

    

  • Part C IFRS15 Revenue from contracts with customers - Practice

    

  • 4 Part C Non-current assets

    

  • 5 Part C Non-current assets - Practice

    

  • 6 Part C IAS 37 Provisions, contingent liabilities and contingent assets

    

  • 7 Part C IAS 10 Events after the reporting period

    

  • 8 Part C IFRS 16 Lease

    

  • 9 Part C Financial Instruments

    

  • 10 IAS 19 Employee benefits

    

  • 11 Financial Instruments

    

  • 12 IFRS 2 Share-based payment

    

  • 13 IFRS 13 Fair value measurement

    

  • 14 IAS 12 Income Tax

    

  • 15 IAS 8 Accounting policies, changes in accounting estimates and errors

    

  • 16 IAS 41 Agriculture

    

  • 17 IAS 21 Foreign transactions and entities

    

  • 18 IFRS for Small and Medium-sized Entitie

    

• 5.Part D

  • 19 Group introduction and revision

    

• 6.Part A

  • 20 Fundamental ethical and professional principles

    

• 7.Part E

  • 21 Interpret financial statements for different stakeholders

    

习题班

• 1.Sep 2018 Q3 （a）(i) Practice

  • Sep 2018 Q3 （a）(i) Practice

    

• 2.MarJune 2017 Q4 (a) Practice

  • MarJune 2017 Q4 (a) Practice

    

• 3.Part B The financial reporting framework - Practice

  • Part B The financial reporting framework - Practice

    

• 4.Part C IFRS15 Revenue from contracts with customers - Practice

  • IFRS 15 Revenue

    

• 5.Part C Non-current assets

  • IAS 38 Intangible assets

    

• 6.Part C Non-current assets - Practice

  • IFRS 5 Non-current assets held for sale and discontinued operations

    

• 7.IAS 19 Employee benefits

  • IAS 19 Employee benefits

    

• 8. Financial Instruments

  • 11 Financial Instruments

    

• 9.IFRS 2 Share-based payment

  • IFRS 2 Share-based payment

    

• 10.IFRS 13 Fair value measurement

  • IFRS 13 Fair value measurement

    

• 11.IAS 12 Income Tax

  • IAS 12 Income Tax

    

• 12.IAS 41 Agriculture

  • IAS 41 Agriculture

    

• 13.JOCATT GROUP

  • JOCATT GROUP

    

• 14.Fundamental ethical and professional principles

  • Fundamental ethical and professional principles

    

• 15.foreign translation-Rose(11 June)

  • foreign translation-Rose(11 June)

    

• 16. Overview-section A

  • Overview-section A

    

• 17. Overview-section B

  • Overview-section B

    

• 18.define benefit

  • define benefit

    

• 19. Overview-Standards I ( IAS 36 & IFRS 5)

  • Overview-Standards I ( IAS 36 & IFRS 5)

    

• 20.Overview-Standards( IAS 37 & IFRS 9 & IFRS 15 & IFRS 16)

  • Overview-Standards( IAS 37 & IFRS 9 & IFRS 15 & IFRS 16)

    

• 21. overview-Standards(IAS 19 & IFRS 2& IAS 8 & Ethical)

  • overview-Standards(IAS 19 & IFRS 2& IAS 8 & Ethical)

    

• 22. current issue-ED framework

  • current issue-ED framework

    

• 23.operating segements

  • operating segements

    

冲刺班

• 1.ACCA SBR 冲刺精品-1

  • ACCA SBR 冲刺精品-1

    

• 2.ACCA SBR 冲刺精品-2

  • ACCA SBR 冲刺精品-2

    

• 3.ACCA SBR 冲刺精品-3

  • ACCA SBR 冲刺精品-3

    

  • ACCA SBR 冲刺精品-3

    

• 4.ACCA SBR 冲刺精品-4

  • ACCA SBR 冲刺精品-4

    

• 5.ACCA SBR 冲刺精品-5

  • ACCA SBR 冲刺精品-5

    

• 6.ACCA SBR 冲刺精品-6

  • ACCA SBR 冲刺精品-6

    

• 7.ACCA SBR 冲刺精品-7

  • ACCA SBR 冲刺精品-7

    

• 8.ACCA SBR 冲刺精品-8

  • ACCA SBR 冲刺精品-8

    

• 9.ACCA SBR 冲刺精品-9

  • ACCA SBR 冲刺精品-9

    

• 10.ACCA SBR 冲刺精品-10

  • ACCA SBR 冲刺精品-10

    

• 11.ACCA SBR 冲刺精品-11

  • ACCA SBR 冲刺精品-11

    

• 12.ACCA SBR 冲刺精品-12

  • ACCA SBR 冲刺精品-12

    

• 13.ACCA SBR 冲刺精品-13

  • ACCA SBR 冲刺精品-13

    

• 14.ACCA SBR 冲刺精品-14

  • ACCA SBR 冲刺精品-14

    

• 15.ACCA SBR 冲刺精品-15

  • ACCA SBR 冲刺精品-15

    

• 16.ACCA SBR 冲刺精品-16

  • ACCA SBR 冲刺精品-16

    

• 17.ACCA SBR 冲刺精品-17

  • ACCA SBR 冲刺精品-17

    

• 18.ACCA SBR 冲刺精品-18

  • ACCA SBR 冲刺精品-18

    

• 19.ACCA SBR 冲刺精品-19

  • ACCA SBR 冲刺精品-19

    

• 20.ACCA SBR 冲刺精品-20

  • ACCA SBR 冲刺精品-20

    

• 21.ACCA SBR 冲刺精品-21

  • ACCA SBR 冲刺精品-21

    

• 22.ACCA SBR 冲刺精品-22

  • ACCA SBR 冲刺精品-22

    

• 23.ACCA SBR 冲刺精品-23

  • ACCA SBR 冲刺精品-23

    

Chapter 1

• 1.Introduction

  • CH1 Introduction

    

Chapter 2

• 1.Business organisations and their stakeholders

  • CH 2 Business organisations and their stakeholders 1

    

  • CH 2 Business organisations and their stakeholders 2

    

Chapter 3

• 1.Financial department and its function

  • CH 3 Financial department and its function

    

Chapter 4

• 1.Auditing

  • CH4 Auditing1

    

  • CH4 Auditing2

    

Chapter 5

• 1.Business analysis

  • CH5 Business analysis1

    

  • CH5 Business analysis2

    

Chapter 6

• 1.Costing and pricing

  • CH6 Costing and price1

    

  • CH6 Costing and price2

    

Chapter 7

• 1.Budgeting

  • CH7 Budgeting

    

Chapter 8

• 1.Financing

  • CH8 Financing

    

Chapter 9

• 1.Investing

  • CH9 Investing

    

Chapter 10

• 1.Taxation

  • CH10 Taxation

    

Chapter 11

• 1.Hard skills and soft skills in workplace

  • CH11 Hard skills and soft skills

    

基础班

• 1.part A

  • Business and technology

    

  • chapter1 business organisation and their stakeholders

    

  • chapter2 The business environment

    

  • chapter 3 the macroeconomic environment

    

  • chapter4 microeconomic factors

    

• 2.part B

  • Chapter5 Business organisation,structure and strategy

    

  • Chapter 6 Organisational culture and committees

    

  • Chapter 7 Corporate governance and social responsibility

    

• 3.part C

  • Chapter 8 The role of accounting

    

  • chapter 9 control,security,and audit

    

  • chapter 10 identifying and preventing fraud

    

• 4.part D

  • chapter 11 Leading and managing people

    

  • chapter12 Recruitment and selection

    

  • chapter 13 Diversity and equal opportunities

    

  • chapter14 individuals,groups,and teams

    

  • chapter 15 motivating individuals and groups

    

  • chapter16 Training and development

    

  • chapter 17 performance appraisal

    

• 5.part E

  • chapter 18 personal effectiveness and communication

    

• 6.part F

  • chapter 19 Ethical consideration

    

冲刺班

• 1.Part A The business organisation, stakeholders and external enviroment

  • Part A 知识串讲

    

  • Part A 习题串讲

    

• 2.Part B Business organisation structure,functions and governance

  • Part B 知识串讲

    

  • Part B 习题串讲

    

• 3.Part C Accounting and reporting systems,controls and compliance

  • Part C 知识串讲

    

  • Part C 习题串讲

    

• 4.Part D leading and managing individuals and teams

  • Part D 知识串讲

    

  • Part D&E&F 习题串讲

    

• 5.Part E Personal effectiveness

  • Part E 知识串讲

    

• 6.Part F Ethical

  • Part F 知识串讲

    

前导班

• 1.学前指导班

  • 认识ACCA

    

  • ACCA官网操作指引

    

基础班

• 1.Introduction（讲义在这里面）

  • Syllabus to Management accounting

    

  • Introduction to Management accounting

    

• 2.Chapter 1 Accounting for management

  • Management accounting system & Financial accounting system

    

  • Management activities

    

  • Anthony’s view of management activity

    

  • Management control system

    

• 3.Chapter 2 sources of data

  • Information

    

  • Types of data

    

  • characteristics of good information

    

  • Big data

    

  • Sampling

    

• 4.Chapter 3 Cost classification

  • Cost classification

    

  • Managing cost

    

  • Responsibility accounting

    

  • Controllable cost

    

  • Cost code

    

• 5.Chapter 4 Cost behaviour

  • Cost behaviour

    

• 6.Chapter 5 Presenting information

  • Presenting Information

    

• 7.Chapter 6 Accounting for materials

  • Inventory Control

    

  • Perpetual inventory

    

  • Stocktake

    

  • Inventory control level

    

  • Holding cost

    

  • Ordering cost

    

  • Economic order quantity (EOQ)

    

  • Bulk discounts

    

  • Economic batch quantity (EBQ)

    

  • Other Inventory control level

    

  • Total holding cost

    

  • Inventory valuation

    

  • Accounting for materials costs

    

• 8.Chapter 7 Accounting for labour

  • Measuring labour activity

    

  • Labour turnover

    

  • Remuneration methods

    

  • Accounting for labour costs

    

• 9.Chapter 8 Accounting for overhead

  • Introduction to absorption costing

    

  • Three stages of absorption costing

    

  • 1-Allocation

    

  • 2.1-apportionment

    

  • 2.2-reapportionment

    

  • 3.Overhead absorption

    

  • Over and under absorption

    

  • Accounting for overhead

    

• 10.Chapter 9 Absorption costing and marginal costing

  • Absorption costing

    

  • AC profit

    

  • Marginal costing

    

  • MC profit

    

  • Reconciling profits

    

• 11.Chapter 10 Job, batch and service costing

  • Job costing

    

  • Batch costing

    

  • Service costing

    

  • Service costing VS. product costing

    

• 12.Chapter 11 Process costing

  • Process costing

    

  • Feature of process costing

    

  • The basics of process costing

    

  • Losses in process costing

    

  • Losses with scrap value

    

  • Losses with disposal cost

    

  • Valuing closing WIP

    

  • Valuing opening WIP

    

• 13.Chapter 12 Process costing Joint products and by-products

  • Process costing Joint products and by-products

    

• 14.Chapter 13 Alternative costing principles

  • Activity based costing (ABC)

    

  • Total quality management

    

  • Life cycle costing

    

  • Target costing

    

• 15.Chapter 14 Forecasting

  • High-low method & linear regression

    

  • other methods

    

  • Time series analysis

    

  • Index

    

• 16.Chapter 15 budgeting

  • Budgetary planning and control systems

    

  • Fixed flexible and flexed budgets

    

  • Spreadsheet

    

• 17.Chapter 16 The budgetary process

  • budget preparation process

    

  • Functional budgets

    

  • Cash budget

    

• 18.Chapter 17 Making budgets work

  • top-down budget

    

  • Bottom-up budget

    

• 19.Chapter 18 Capital expenditure budgeting

  • Capital expenditure budgeting

    

• 20.Chapter 19 Methods of project appraisal

  • NPV

    

  • Payback period

    

  • Discounted Payback period

    

  • IRR

    

• 21.Chapter 20 Standard costing

  • Standard costing

    

• 22.Chapter 21 Basic variance analysis

  • Direct material cost variance

    

  • Direct labour cost variances

    

  • Variable production overhead variances

    

  • Fixed production overhead variances

    

• 23.Chapter 22 Further variance analysis

  • Sales variance

    

  • Operating statement

    

• 24.Chapter 23 Performance measurement

  • Performance measurement

    

  • Profitability

    

  • Liquidity

    

  • Efficiency

    

  • Capital structure

    

  • Balanced scorescard

    

  • Non-profit organisation

    

• 25.Chapter 24 Applications of performance measurement

  • Benchmarking

    

  • Cost reduction

    

  • Value analysis

    

  • Work study

    

习题班

• 1.Part A

  • Part A

    

• 2.Part B

  • Part B

    

• 3.Part C

  • Part C

    

• 4.Part D和 E

  • Part D和 E

    

• 5.新增练习

  • 新增练习

    

冲刺班

• 1.LESSON1-1（讲义在这里）

  • LESSON1-1

    

• 2.LESSON1-2

  • LESSON1-2

    

• 3.LESSON1-3

  • LESSON1-3

    

• 4.LESSON1-4

  • LESSON1-4

    

• 5.LESSON2-1

  • LESSON2-1

    

• 6.LESSON2-2

  • LESSON2-2

    

• 7.LESSON2-3

  • LESSON2-3

    

• 8.LESSON2-4

  • LESSON2-4

    

• 9.LESSON3-1

  • LESSON3-1

    

• 10.LESSON3-2

  • LESSON3-2

    

• 11.LESSON4-1

  • LESSON4-1

    

• 12.LESSON4-2

  • LESSON4-2

    

• 13.LESSON4-3

  • LESSON4-3

    

• 14.LESSON5

  • LESSON5

    

• 15.LESSON6-1

  • LESSON6-1

    

• 16.LESSON6-2

  • LESSON6-2

    

• 17.LESSON6-3

  • LESSON6-3

    

• 18.LESSON7

  • LESSON7

    

• 19.LESSON8

  • LESSON8

    

• 20.LESSON9-1

  • LESSON9-1

    

• 21.LESSON9-2

  • LESSON9-2

    

• 22.LESSON10

  • LESSON10

    

• 23.LESSON11-1

  • LESSON11-1

    

• 24.LESSON11-2

  • LESSON11-2

    

• 25.LESSON12-13

  • LESSON12-13

    

• 26.LESSON13-2

  • LESSON13-2

    

• 27.LESSON14

  • LESSON14

    

• 28.LESSON15-1

  • LESSON15-1

    

• 29.LESSON15-2

  • LESSON15-2

    

• 30.LESSON15-3

  • LESSON15-3

    

• 31.LESSON15-4

  • LESSON15-4

    

• 32.LESSON15-5

  • LESSON15-5

    

• 33.LESSON15-6

  • LESSON15-6

    

基础班

• 1.Part A

  • Chapter1 introduction to accounting

    

  • Chapter2 the regulatory framework

    

• 2.Part B

  • Chapter4 sources,records and books of prime entry

    

  • Chapter5 ledger accounts and double entry

    

  • Chapter6 From trial balance to financial statements

    

• 3.Part C

  • Chapter7 inventory

    

  • Chapter8 Tangible Non-current asset

    

  • Chapter9 intangible non-current assets

    

  • Chapter10 accruals and prepayment

    

  • Chapter11 provisions and contingencies

    

  • Chapter12 irrecoverable debts expenseand allowance

    

  • Chapter 13 sales tax

    

• 4.Part D

  • Chapter14 control accounts

    

  • Chapter 15 Bank reconciliations

    

  • Chapter16 correction of errors

    

• 5.Part E

  • Chapter17 incomplete records

    

  • Chapter18 preparation pf financial statements for sole trade

    

  • Chapter19 Introduction to company accounting

    

  • Chapter20 preparation of financial statement for companies

    

  • Chapter21 Events after the reporting period

    

  • Chapter22 statement of cash flow

    

• 6.Part F

  • chapter23 introduction of group

    

  • chapter24 the consolidate statement of financial position

    

  • Chapter25 the consolidated statement of profit or loss

    

• 7.Part G

  • Chapter26 interpretation of financial statement

    

• 8.Business and technology

  • Business and technology

    

习题班

• 1.精选题讲解-1-1（讲义在这里）

  • 精选题讲解-1-1

    

• 2.精选题讲解-1-2

  • 精选题讲解-1-2

    

• 3.精选题讲解-1-3

  • 精选题讲解-1-3

    

• 4.精选题讲解-2-1

  • 精选题讲解-2-1

    

• 5.精选题讲解-2-2

  • 精选题讲解-2-2

    

• 6.精选题讲解-2-3

  • 精选题讲解-2-3

    

• 7.精选题讲解-2-4

  • 精选题讲解-2-4

    

冲刺班

• 1.考前冲刺串讲+习题-1（讲义在这里）

  • 考前冲刺串讲+习题-1

    

• 2.考前冲刺串讲+习题-2

  • 考前冲刺串讲+习题-2

    

• 3.考前冲刺串讲+习题-3

  • 考前冲刺串讲+习题-3

    

• 4.考前冲刺串讲+习题-4

  • 考前冲刺串讲+习题-4

    

• 5.考前冲刺串讲+习题-5

  • 考前冲刺串讲+习题-5

    

• 6.考前冲刺串讲+习题-6

  • 考前冲刺串讲+习题-6

    

• 7.考前冲刺串讲+习题-7

  • 考前冲刺串讲+习题-7

    

• 8.考前冲刺串讲+习题-8

  • 考前冲刺串讲+习题-8

    

• 9.考前冲刺串讲+习题-9

  • 考前冲刺串讲+习题-9

    

• 10.考前冲刺串讲+习题-10

  • 考前冲刺串讲+习题-10

    

• 11.考前冲刺串讲+习题-11

  • 考前冲刺串讲+习题-11

    

• 12.考前冲刺串讲+习题-12

  • 考前冲刺串讲+习题-12

    

• 13.样卷1上

  • 样卷1上

    

• 14.样卷1下

  • 样卷1下

    

• 15.样卷2上

  • 样卷2上

    

• 16.样卷2下

  • 样卷2下

    

• 17.样卷3

  • 样卷3

    

基础班

• 1.Introduction

  • Introduction

    

• 2.Chapter 1 Absorption costing and marginal costing

  • 1-1.Absorption costing

    

  • 1-2.Marginal costing

    

• 3.Chapter 2 Activity based costing

  • 2-1.Activity based costing

    

• 4.Chapter 3 Life cycle costing

  • 3-1.Life cycle costing

    

• 5.Chapter 4 Target costing

  • 4-1.Target costing

    

• 6.Chapter 5 Throughput accounting

  • 5-1.Throughput accounting-Theory of constraints-1

    

  • 5-2.Throughput accounting-Theory of constraints-2

    

  • 5-3.Throughput accounting

    

• 7.Chapter 6 Environmental costing

  • 6-1.Environmental costing

    

• 8.Chapter 7 Cost volume profit analysis

  • 7-1.Cost volume profit analysis-single product公式推导

    

  • 7-2.Cost volume profit analysis-Assumptions

    

  • 7-3.Cost volume profit analysis-single product Exercsie

    

  • 7-4.Cost volume profit analysis-single product chart

    

  • 7-5.Cost volume profit analysis-multi product

    

  • 7-6.Cost volume profit analysis-multi product chart

    

• 9.Chapter 8 Limiting factor analysis

  • 8-1.Limiting factor analysis-single

    

  • 8-2.Limiting factor analysis-multiple

    

• 10.Chapter 9 Pricing

  • 9-1.Factors of pricing decision

    

  • 9-2.Methods of pricing decision

    

• 11.Chapter 10 Short term decisions

  • 10-1.Relevant cost

    

  • 10-2.Make or buy decisions

    

  • 10-3.Outsourcing

    

  • 10-4.Further processing decisions

    

  • 10-5.Shutdown decisions

    

• 12.Chapter 11 Risk and uncertainty

  • 11-1.Risk and uncertainty

    

  • 11-2.Expected Value

    

  • 11-3.Decision tree

    

• 13.Chapter 12 Budgeting

  • 12-1.Budgetary systems

    

  • 12-2.Top-down budget

    

  • 12-3.Bottom-up budget

    

  • 12-4.Incremental budeting

    

  • 12-5.Zero based budgeting

    

  • 12-6.Activity based budgeting

    

  • 12-7.Rolling budgets

    

  • 12-8.Beyond budgeting

    

• 14.Chapter 13 Quantitative analysis in budgeting

  • 13-1.High-low method

    

  • 13-2.Expected Value in budgeting

    

  • 13-3.Spreadsheets in budgeting

    

  • 13-4.Learning curves

    

• 15.Chapter 14 Standard costing

  • 14-1.Standard costing

    

• 16.Chapter 15 Variance analysis

  • 15-1.Basic variance

    

  • 15-2.Material mix variance

    

  • 15-3.Material yield variance

    

  • 15-4.Sales mix variance

    

  • 15-5.Sales quantity variance

    

  • 15-6.Sales volume variance

    

• 17.Chapter 16 Planning and operational variance

  • 16-1.Planning and operational variance for sales

    

  • 16-2.Planning and operational variance for material

    

  • 16-3.Planning and operational variance for labour

    

• 18.Chapter 17 Financial performance measurement

  • 17-1.Basic concepts of management

    

  • 17-2.Financial performance indicator

    

  • 17-3.Non-financial performance indicator

    

• 19.Chapter 18 Divisional performance measurement

  • 18-1.Divisional performance measurement

    

• 20.Chapter 19 NFP organisation performance

  • 19-1.NFP organisation performance

    

• 21.Chapter 20 Big data

  • 20-1.Big data

    

习题班

• 1.F5 习题 Lecture 2（讲义在这里）

  • F5 习题 Lecture 2

    

• 2.F5 习题 Lecture 3

  • F5 习题 Lecture 3

    

• 3.F5 习题 Lecture 4

  • F5 习题 Lecture 4

    

• 4.F5 习题 Lecture 5

  • F5 习题 Lecture 5

    

• 5.Task0 Introduction

  • Task0 Introduction

    

• 6.Task1 ABC

  • Task1 ABC

    

• 7.Task2 Life cycle costing

  • Task2 Life cycle costing

    

• 8.Task3 Target costing

  • Task3 Target costing

    

• 9.Task4 Throughput accouting

  • Task4 Throughput accouting

    

• 10.Task5 CVP analysis

  • Task5 CVP analysis

    

• 11.Task6 Limiting factor analysis

  • Task6 Limiting factor analysis

    

• 12.Task7 Pricing decisions

  • Task7 Pricing decisions

    

• 13.Task8 Relevant costs

  • Task8 Relevant costs

    

• 14.Task9 Risk and uncertainty

  • Task9 Risk and uncertainty

    

• 15.Task10 Budgeting

  • Task10 Budgeting

    

• 16.Task11 Variance analysis

  • Task11 Variance analysis

    

• 17.Task12 Ratio analysis

  • Task12 Ratio analysis

    

冲刺班

• 1.Task1（讲义在这里）

  • Task1

    

• 2.Task2

  • Task2

    

• 3.Task3

  • Task3

    

• 4.Task4

  • Task4

    

• 5.Task5-1

  • Task5-1

    

• 6.Task5-2

  • Task5-2

    

• 7.Task6

  • Task6

    

• 8.Task7-1

  • Task7-1

    

• 9.Task7-2

  • Task7-2

    

• 10.Task7-3

  • Task7-3

    

• 11.Task8

  • Task8

    

• 12.Task9-1

  • Task9-1

    

• 13.Task9-2

  • Task9-2

    

• 14.Task10-1

  • Task10-1

    

• 15.Task10-2

  • Task10-2

    

• 16.Task10-3

  • Task10-3

    

• 17.Task11-1

  • Task11-1

    

• 18.Task11-2

  • Task11-2

    

• 19.Task11-3

  • Task11-3

    

• 20.Task12

  • Task12

    

• 21.Task13-1

  • Task13-1

    

• 22.Task13-2

  • Task13-2

    

• 23.Task14

  • Task14

    

• 24.Task15-1

  • Task15-1

    

• 25.Task15-2

  • Task15-2

    

• 26.Task16-1

  • Task16-1

    

• 27.Task16-2

  • Task16-2

    

• 28.Task17

  • Task17

    

• 29.Task18-1

  • Task18-1

    

• 30.Task18-2

  • Task18-2

    

• 31.Task18-3

  • Task18-3

    

• 32.Task19-1

  • Task19-1

    

• 33.Task19-2

  • Task19-2

    

• 34.Task20

  • Task20

    

基础班

• 1.Part A The UK tax system and its administration

  • Introduction

    

  • Chapter 1 The UK tax system

    

• 2.Part B Income tax and NIC liabilities

  • Chapter 2 Outline of income tax

    

  • Chapter 3 Trading income

    

  • Chapter 4 Basis of assessment

    

  • Chapter 5 Capital allowance

    

  • Chapter 6 Property income

    

  • Chapter 7 Reliefs for individual trading losses

    

  • Chapter 8 Partnership

    

  • Chapter 9 Benefits

    

  • Chapter 10 Employment income

    

  • Chapter 11 National insurance contribution and pension

    

• 3.Part C Chargeable gains for individuals

  • Chapter 12 Self-assessment: individuals

    

  • Chapter 18 Chargeable gain: individual

    

• 4.Part D Inheritance tax

  • Chapter 21 Inheritance tax

    

• 5.Part E CorporatIon tax liabilities

  • Chapter 13 Outline of Corporation tax

    

  • Chapter 14 Computing the corporation tax

    

  • Chapter 15 Relief for corporation trading losses

    

  • Chapter 16 Groups of companies

    

  • Chapter 17 Self-assessment: companies

    

  • Chapter 19 Chargeable gains: companies

    

• 6.Part F VAT

  • Chapter 20 Value added tax

    

习题班

• 1.c1.chapter 3 exercise

  • c1.chapter 3 exercise（讲义在这里）

    

• 2.c2. chapter 5 exercise -1

  • c2. chapter 5 exercise -1

    

• 3.c3. chapter 5 exercise-2

  • c3. chapter 5 exercise-2

    

• 4.c4. chapter 6 exercise

  • c4. chapter 6 exercise

    

• 5.c5. chapter 7 exercise

  • c5. chapter 7 exercise

    

• 6.IT Q60

  • IT Q60

    

• 7.IT Q61.Q63

  • IT Q61.Q63

    

• 8.IT Q69

  • IT Q69

    

• 9.IT Q76

  • IT Q76

    

• 10.IT Q100

  • IT Q100

    

• 11.IT Q114

  • IT Q114

    

• 12.IT Q115

  • IT Q115

    

• 13.IT Q116

  • IT Q116

    

• 14.CT A228-232

  • CT A228-232

    

• 15.CT Q208-217

  • CT Q208-217

    

• 16.CT Q223-227

  • CT Q223-227

    

• 17.CT Q238

  • CT Q238

    

• 18.CT Q241

  • CT Q241

    

• 19.CT Q247

  • CT Q247

    

• 20.CT Q248

  • CT Q248

    

• 21.CT Q249

  • CT Q249

    

• 22.CGT Q134-138

  • CGT Q134-138

    

• 23.CGT Q144-148

  • CGT Q144-148

    

• 24.CGT Q149-153

  • CGT Q149-153

    

• 25.CGT Q154-158

  • CGT Q154-158

    

• 26.VAT 275-279

  • VAT 275-279

    

• 27.VAT 285-289

  • VAT 285-289

    

• 28.VAT 305-309

  • VAT 305-309

    

• 29.IHT Q198-202

  • IHT Q198-202

    

• 30.IHT Q207

  • IHT Q207

    

• 31.trading profit

  • trading profit

    

• 32.outline

  • outline

    

• 33.tradingloss

  • tradingloss

    

• 34.self assessment

  • self assessment

    

• 35.c11

  • c11

    

• 36.ct

  • ct

    

• 37.cgt

  • cgt

    

• 38.介绍

  • 介绍

    

冲刺班

• 1.冲刺课程介绍

  • 冲刺课程介绍（讲义在这里）

    

• 2.冲刺C2

  • 冲刺C2

    

• 3.冲刺C3

  • 冲刺C3

    

• 4.冲刺C4

  • 冲刺C4

    

• 5.冲刺C5

  • 冲刺C5

    

• 6.冲刺C6

  • 冲刺C6

    

• 7.冲刺C7&15

  • 冲刺C7&15

    

• 8.冲刺C9&10

  • 冲刺C9&10

    

• 9.冲刺C11

  • 冲刺C11

    

• 10.冲刺C12&17

  • 冲刺C12&17

    

• 11.冲刺C13&14

  • 冲刺C13&14

    

• 12.冲刺C16

  • 冲刺C16

    

• 13.冲刺C18&19

  • 冲刺C18&19

    

• 14.冲刺C20

  • 冲刺C20

    

• 15.冲刺C21

  • 冲刺C21

    

• 16.19年下Q1

  • 19年下Q1

    

• 17.19年下Q2

  • 19年下Q2

    

• 18.19年下Q3

  • 19年下Q3

    

• 19.19年上Q1

  • 19年上Q1

    

• 20.19年上Q2

  • 19年上Q2

    

• 21.18年下Q1

  • 18年下Q1

    

• 22.18年下Q2

  • 18年下Q2

    

• 23.mock 2 A

  • mock 2 A

    

• 24.mock 2 B1

  • mock 2 B1

    

• 25.mock 2 B2

  • mock 2 B2

    

• 26.mock 2 B3

  • mock 2 B3

    

• 27.mock 2 C1

  • mock 2 C1

    

• 28.mock 2 C2

  • mock 2 C2

    

• 29.mock2 C3

  • mock2 C3

    

基础班

• 1.准则

  • Chapter1 Conceptual framework

    

  • Chapter 2 regulatory framework

    

  • F3 C3 PPE review(F3内容作C3预习课)

    

  • Chapter3.1 IAS16 PPE

    

  • Chapter3.2 IAS40 investment property

    

  • Chapter3.3 IAS23 Borrowing costs

    

  • Chapter4 IAS38 Intangible asset

    

  • Chapter5 impairment of assets

    

  • Chapter6.1 IFRS15Revenue from contracts with customers

    

  • Chapter6.2IAS20 Government grants

    

  • Chapter11 Financial insturments

    

  • Chapter 12 IFRS16 Leasing

    

  • Chapter13 IAS37 provision and IAS10 events after the reporting period

    

  • Chapter14 IAS2 inventory and IAS41 Agriculture

    

  • Chapter15 Taxation

    

  • Chapter17 Reporting financial performance

    

  • Chapter 18 IAS33 Earning per share

    

  • Chapter 22 Accounting for inflation

    

  • IAS21 Foreign currency

    

  • OFF-sheet balance finance

    

• 2.报表

  • Chapter7 Introduction to group

    

  • Chapter8 The consolidated statement of financial position

    

  • Chapter9 The consolidated statement of profit or loss and other comprehensive

    

  • Chapter10 Accounting for associates

    

  • Chapter16 presentation of published financial statement

    

  • Chapter19 Calculation and interpretation of accounting ratios and trends

    

  • Chapter 20 limitation of financial statements and interpretation technique

    

  • Chapter23 specialised,not-for-profit and public sector entities

    

  • Chapter21 statement of cash flows

    

习题班

• 1.201406 Q1合并利润表

  • Q1合并利润表

    

• 2.201406 Q2单体报表

  • Q2单体报表

    

• 3.201306 Q3现金流量表

  • Q3现金流量表

    

• 4.201512 Q3合并报表

  • Q3合并报表

    

冲刺班

• 1.精品冲刺班

  • 正课

    

  • 习题

    

基础班

• 1.Chapter 1 Audit and Other Assurance Engagement

  • Nature and development of the external auditor

    

  • The objective of external auditor

    

  • Assurance engagement

    

• 2.Chapter 2 Statutory audit and regulation

  • Value of statutory audit

    

  • Rights and duties of statutory audit

    

  • Appointment, remuneration and removal of external auditors

    

  • International standards on auditing

    

• 3.Chapter 3 Corporate Governance

  • Codes of corporate governance

    

  • Audit committees

    

  • Internal control effectiveness

    

  • Communication with those charged with governance

    

• 4.Chapter 4 Professional ethics and quality control procedures

  • Fundamental principles of professional ethics

    

  • Accepting audit appointments

    

  • Agreeing the terms of the engagement

    

  • Quality control at a firm level

    

  • Quality control on an individual audit

    

• 5.Chapter 5 Internal audit

  • Internal audit and corporate governance

    

  • Distinction between external audit and internal audit

    

  • Scope of internal audit function

    

  • Internal audit assignments

    

  • Outsourcing the internal audit function

    

• 6.Chapter 6 Risk Assessment

  • Introduction to risk

    

  • Materiality

    

  • Understanding the entity and environment

    

  • Assessing the risk material misstatement

    

  • Responding to the risk assessment

    

  • Fraud, law and regulations

    

  • Documentation of risk assessment

    

• 7.Chapter 7 Audit planning and documentation

  • Audit planning

    

  • Audit documentation

    

• 8.Chapter 8 Introduction to audit evidence

  • Financial statement assertions

    

  • Audit evidence

    

• 9.Chapter 9 Internal control

  • Internal control system

    

  • The use of internal control system by auditors

    

  • The evaluation of internal control components

    

  • Internal controls in a computerized environment

    

• 10.Chapter 10 Test of control

  • The Sales system

    

  • The Purchase system

    

  • The Payroll system

    

  • The Bank and cash system

    

  • The Inventory system

    

  • Revenue and capital expenditure

    

• 11.Chapter 11 Audit procedures and sampling

  • Substantive procedures

    

  • Audit sampling

    

  • Computer-assisted audit techniques

    

  • Using the work of others

    

• 12.Chapter 12 Non-current assets

  • Tangible non-current assets

    

  • Intangible non-current assets

    

• 13.Chapter 13 Inventory

  • Introduction to auditing inventory

    

  • Accounting for inventory

    

  • Audit procedures for inventory

    

  • The physical inventory count

    

  • Cut-off testing

    

  • Valuation

    

• 14.Chapter 14 Receivables

  • Audit procedures for receivables

    

  • Sales

    

• 15.Chapter 15 Cash and bank

  • Introduction

    

  • Bank

    

  • Cash

    

• 16.Chapter 16 Liabilities, capital and directors‘ emoluments

  • Procedures for trade payables, accruals and expenses

    

  • Provisions and contingencies

    

  • Capital and other issues

    

  • Directors' emoluments

    

• 17.Chapter 17 Not-for-profit organisations

  • Objectives of not-for-profit organisations

    

  • Audit planning

    

  • Audit evidence

    

  • Audit reporting

    

• 18.Chapter 18 Audit review and finalization

  • Subsequent events （期后事项）

    

  • Going concern （持续经营）

    

  • Management representations （管理层声明）

    

  • Overall review （全面检查）

    

  • Misstatements

    

• 19.Chapter 19 Audit Reports

  • Audit Reports

    

习题班

• 1.Part A（讲义在这里面）

  • Part A-1

    

  • Part A-2

    

  • Part A-3

    

• 2.Part B

  • Part B-1

    

  • Part B-2

    

  • Part B-3

    

• 3.Part C

  • Part C-1

    

  • Part C-2

    

• 4.Part D

  • Part D-1

    

  • Part D-2

    

  • Part D-3

    

• 5.Part E

  • Part E

    

冲刺班

• 1.Introduction of Audit and Assurance

  • Introduction of Audit and Assurance

    

• 2.Source of audit

  • Source of audit

    

• 3.Logic and definition of Audit

  • Logic and definition of Audit

    

• 4.Materiality

  • Materiality

    

• 5.Assurance engagement

  • Assurance engagement

    

• 6.Resonable assurance

  • Resonable assurance

    

• 7.Practice 1 Basic knowledge of Audit and Assurance

  • Practice 1 Basic knowledge of Audit and Assurance

    

• 8.Assertion

  • Assertion

    

• 9.一般情况下，造假怎么查的逻辑

  • 一般情况下，造假怎么查的逻辑

    

• 10.Audit risk

  • Audit risk

    

• 11.Inherent risk

  • Inherent risk

    

• 12.Control risk

  • Control risk

    

• 13.Detection risk

  • Detection risk

    

• 14.Practice - 审计到底是什么

  • Practice - 审计到底是什么

    

• 15.Audit planning

  • Audit planning

    

• 16.Risk assessment - Source of information

  • Risk assessment - Source of information

    

• 17.Risk assessment - Identify and possible explanation

  • Risk assessment - Identify and possible explanation

    

• 18.Ratio analysis - Calculation

  • Ratio analysis - Calculation

    

• 19.Ratio analysis - Practice

  • Ratio analysis - Practice

    

• 20.Internal control

  • Internal control

    

• 21.Computer control

  • Computer control

    

• 22.Documentation Techniques - Obtaining an understanding of the entity's internal controls

  • Documentation Techniques - Obtaining an understanding of the entity's internal controls

    

• 23.Documentation Techniques - Practice

  • Documentation Techniques - Practice

    

• 24.TOC and Substantive procedures

  • TOC and Substantive procedures

    

• 25.Procedures for obtaining audit evidence

  • Procedures for obtaining audit evidence

    

• 26.Internal control - sales cycle

  • Internal control - sales cycle

    

• 27.Control deficiencies and recommendations - 1213

  • Control deficiencies and recommendations - 1213

    

• 28.Test of control - 0608

  • Test of control - 0608

    

• 29.Substantive procedures - Receivable 0611

  • Substantive procedures - Receivable 0611

    

• 30.Substantive procedures - Revenue - 0916

  • Substantive procedures - Revenue - 0916

    

• 31.Internal control - purchase cycle

  • Internal control - purchase cycle

    

• 32.Control deficiencies and recommendations

  • Control deficiencies and recommendations

    

• 33.Test of control

  • Test of control

    

• 34.Substantive procedures - Payable and purchase

  • Substantive procedures - Payable and purchase

    

• 35.Internal control - Cash and bank

  • Internal control - Cash and bank

    

• 36.Test of controls and substantive procedures - Bank

  • Test of controls and substantive procedures - Bank

    

• 37.Substantive procedure - Cash and bank

  • Substantive procedure - Cash and bank

    

• 38.Internal control - Payroll

  • Internal control - Payroll

    

• 39.Substantive procedure - Payroll

  • Substantive procedure - Payroll

    

• 40.Internal control - Inventory

  • Internal control - Inventory

    

• 41.Substantive procedure - Inventory

  • Substantive procedure - Inventory

    

• 42.Substantive procedure - Inventory Others

  • Substantive procedure - Inventory Others

    

• 43.Internal control - PPE

  • Internal control - PPE

    

• 44.Substantive procedure - PPE

  • Substantive procedure - PPE

    

• 45.Provisions

  • Provisions

    

• 46.Capital and revenue expenditure

  • Capital and revenue expenditure

    

• 47.Long-term loan

  • Long-term loan

    

• 48.Research and development - Research and development

  • Research and development - Research and development

    

• 49.Equity - MarJune 16

  • Equity - MarJune 16

    

• 50.Fraud - Control

  • Fraud - Control

    

• 51.Fraud - Internal auditor's responsibility

  • Fraud - Internal auditor's responsibility

    

• 52.Fraud - External auditor's responsibility

  • Fraud - External auditor's responsibility

    

• 53.Sufficient and appropriate audit evidence

  • Sufficient and appropriate audit evidence

    

• 54.Reliance on the work of Others

  • Reliance on the work of Others

    

• 55.Interim and a final audit

  • Interim and a final audit

    

• 56.ISA 230 Audit Documentation

  • ISA 230 Audit Documentation

    

• 57.Audit Sampling

  • Audit Sampling

    

• 58.ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements

  • ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements

    

• 59.International Standards on Auditing

  • International Standards on Auditing

    

• 60.Audit Engagements

  • Audit Engagements

    

• 61.CAATs

  • CAATs

    

• 62.IAS 10 Events after the reporting period

  • IAS 10 Events after the reporting period

    

• 63.IAS 10 Events after the reporting period Practice

  • IAS 10 Events after the reporting period Practice

    

• 64.Going concern

  • Going concern

    

• 65.Going concern-Practice

  • Going concern-Practice

    

• 66.Written representation

  • Written representation

    

• 67.Overall review

  • Overall review

    

• 68.Reporting - Introduction

  • Reporting - Introduction

    

• 69.Reporting - Opinion

  • Reporting - Opinion

    

• 70.Going concern 对审计报告的影响

  • Going concern 对审计报告的影响

    

• 71.ISA 701 Communicating key audit matters (KAMs) in the independent auditor's report

  • ISA 701 Communicating key audit matters (KAMs) in the independent auditor's report

    

• 72.ISA 706 (Revised) Emphasis of matter paragraphs and other matter paragraphs

  • ISA 706 (Revised) Emphasis of matter paragraphs and other matter paragraphs

    

• 73.Fundamental principles and Ethical threats

  • Fundamental principles and Ethical threats

    

• 74.Ethical threats

  • Ethical threats

    

• 75.Safeguards-MarJune17

  • Safeguards-MarJune17

    

• 76.Confidentiality

  • Confidentiality

    

• 77.Corporate governance

  • Corporate governance

    

• 78.ISA 260 Communication with Those Charged with Governance

  • ISA 260 Communication with Those Charged with Governance

    

• 79.Audit committee and NED

  • Audit committee and NED

    

• 80.Internal audit - Distinguish

  • Internal audit - Distinguish

    

• 81.Internal audit - Establishment

  • Internal audit - Establishment

    

• 82.Internal audit - Functions

  • Internal audit - Functions

    

• 83.Internal audit - Limitations

  • Internal audit - Limitations

    

• 84.Internal audit - Outsourcing

  • Internal audit - Outsourcing