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课程大纲
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1.Introduction
CH1 Introduction
1.Business organisations and their stakeholders
CH 2 Business organisations and their stakeholders 1
CH 2 Business organisations and their stakeholders 2
1.Financial department and its function
CH 3 Financial department and its function
1.Auditing
CH4 Auditing1
CH4 Auditing2
1.Business analysis
CH5 Business analysis1
CH5 Business analysis2
1.Costing and pricing
CH6 Costing and price1
CH6 Costing and price2
1.Budgeting
CH7 Budgeting
1.Financing
CH8 Financing
1.Investing
CH9 Investing
1.Taxation
CH10 Taxation
1.Hard skills and soft skills in workplace
CH11 Hard skills and soft skills
1.PART A The business organization, its stakeholders and the external environment
Business and Technology
Chapter 1 Business organisations and their stakeholders
Chapter 2 The business environment
Chapter 3 The legal framework
Chapter 4 The Marco-economics environment
Chpater 5 Micro-economics factors
2.PART B Business organizational structure, functions and governance
Chapter 6 Business organization structure
Chapter 7 Organizational culture and committees
Chapter 8 Corporate governance and social responsibility
3.PART C Accounting and reporting systems, technology, compliance and controls
Chapter 9 Role of accounting
Chapter 10 Control, security and audit
Chapter 11 Identifying and preventing fraud
4.PART D Leading and managing individuals and team
Chapter 12 Leading and managing
Chapter 13 Recruitment and selection
Chapter 14 Individual group and teams
Chapter 15 Motivating individuals and groups
Chapter 16 Training and developments
Chapter 17 Performance appraisals
5.PART E Personal Effectiveness and Communication in business
Chapter 18 Personal effectiveness and communications
6.PART F Professional ethics in accounting and business
Chapter 19 Ethical considerations
7.BT-LW ACCA官网机考操作讲解
ACCA BT-LW 官网登录方法
ACCA 官网机考操作BT-LW（随时机考）
1.Business and Technology
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【202412期】考前串讲冲刺
1.学前指导班
认识ACCA
ACCA官网操作指引
1. 学前指导班
认识ACCA
ACCA官网操作指引
1.Introduction
Introduction
2.Part A The nature, source and purpose of management information
Chapter 1 Accounting for management
Chapter 2 Data and information
Chapter 3 Presenting information
Chapter 4 Cost classification and behaviour
3.Part B Data analysis and statistical techniques
Chapter 5 Summarising and analysing data
Chapter 6 Forecasting
4.Part C Cost accounting techniques
Chapter 7 Accounting for materials
Chapter 8 Accounting for labour
Chapter 9 Accounting for overheads
Chapter 10 Absorption and marginal costing
Chapter 11 Job, batch, process and service costing
Chapter 12 Alternative costing methods
5.Part D Budgeting
Chapter 13 Budgeting
Chapter 14 Project appraisal
6.Part E Standard Costing
Chapter 15 Variance analysis
7.Part F Performance Measurement
Chapter 16 Performance measurement overview
Chapter 17 Financial performance measurement
Chapter 18 Non-financial performance measurement
8.题目讲解
Section B
9. ACCA官网机考平台操作指南
ACCA BT-LW 官网登录方法
ACCA 官网机考操作BT-LW（随时机考）
1.Management Accounting
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【202412期】考前串讲冲刺
1.习题班
PART A The nature, source and purpose of management information
PART B Data analysis and statistical techniques
PART C Cost accounting techniques
PART D Budgeting
PART E Standard costing
PART F Performance Measurement
1.PART A The context and purpose of financial reporting
Chapter 1 Introduction to accounting
Chapter 2 The regulatory framework
2.PART B The qualitative characteristics of financial information
Chapter 3 The IASB’s Conceptual Framework
3.PART C The use of double-entry and accounting systems
Chapter 4 The double-entry book-keeping
Chapter 5 The accounting system
4.PART D Recording transactions and events
Chapter 6 Trading and Sales tax
Chapter 7 Inventory
Chapter 8 Tangible non-current assets
Chapter 9 Intangible non-current assets
Chapter 10 Accruals and Prepayments
Chapter 11 Irrecoverable debts and Allowance
Chapter 12 Provisions and Contingencies
Chapter 13 Capital structure and Finance costs
5.PART E Preparing a trial balance
Chapter 14 Trial balance & Correction of errors
Chapter 15 Cash & Bank reconciliation
Chapter 16 Trade receivables and trade payables
6.PART F Preparing basic financial statements
Chapter 17 Preparation of financial statements for sole trader
Chapter 18 Preparation of financial statements for companies
Chapter 19 Events after the reporting period
Chapter 20 Statement of cash flows
Chapter 21 Incomplete records
7.PART G Preparing simple consolidated financial statements
Chapter 23 The consolidated statement of financial position
Chapter 24 The consolidated statement of profit or loss
Chapter 22 Introduction to consolidated financial statements
8.PART H Interpretation of financial statements
Chapter 25 Interpretation of financial statements
9.Introduction
Introduction
10. ACCA官网机考平台操作指南
ACCA BT-LW 官网登录方法
ACCA 官网机考操作BT-LW（随时机考）
1.Financial Accounting
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【202306期】串讲直播
【202309期】习题带练直播
【202312期】考前冲刺集训
【202403期】考前冲刺集训
【202406期】考前冲刺集训
【202409期】考前串讲冲刺
【202412期】考前串讲冲刺
1.学前指导班
认识ACCA
ACCA官网操作指引
1.习题班
Part A The context and purpose of financial reporting
Part B The qualitative characteristics of financial information
Part C The use of double-entry and accounting systems
Part D Recording transactions and events
Part E Preparing a trial balance
Part F Preparing basic financial statements
Part G Preparing simple consolidated financial statement
Part H Interpretation of financial statements
跨章节混合综合题目
1.Introduction
The Introduction of LW
2.PART A Essential elements of the legal system
Chapter 1 Law and the legal system
Chapter 2 Sources of law
3.PART B The law of obligations
Chapter 3-4 Formation of contract
Chapter 5 Content of contracts
Chapter 6 Breach of contract and remedies
Chapter 7 The law of torts and professional negligence
4.PART C Employment law
Chapter 8 Contract of employment
Chapter 9 Dismissal and redundancy
5.PART D The formation and constitution of business organisation
Chapter 10 Agency law
Chapter 11 Partnership
Chapter 12 Corporations and legal personality
Chapter 13 Company formation
Chapter 14 Constitution of company
6.PART E Capital and the financing of companies
Chapter 15 Share capital
Chapter 16 Loan capital
Chapter 17 Capital maintenance and dividend law
7.PART F Management, administration and the regulation of companies
Chapter 18 Company directors
Chapter 19 Other company officer
Chapter 20 Company meetings and resolution
8.PART G Insolvency law
Chapter 21 Insolvency and administration
9.PART H Corporate fraudulent and criminal behaviour
Chapter 22 Fraudulent and criminal behaviour
10. ACCA官网机考平台操作指南
ACCA BT-LW 官网登录方法
ACCA 官网机考操作BT-LW（随时机考）
官网机考操作LW（分季机考）
1.Introduction
Introduction
2.PART A Essential elements of the legal system
Chapter 1 Law and the legal system & Chapter 2 Sources of law
3.PART B The law of obligations
Chapter 3-6
Chapter 7 The law of torts and professional negligence
4.PART C Employment law
Chapter 8 Contract of employment & Chapter 9 Dismissal and redundancy
5.PART D The formation and constitution of business organisation
Chapter 10-14
6.PART E Capital and the financing of companies
Chapter 15-17
7.PART F Management, administration and the regulation of companies
Chapter 18-20
8.PART G Insolvency law
Chapter 21
9.PART H Corporate fraudulent and criminal behaviour
Chapter 22
1.Corporate and Business Law
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【202409期】考前串讲冲刺
【202412期】考前串讲冲刺
1.学前指导班
认识ACCA
ACCA官网操作指引
1.Part A Information, Technology and System
Chapter 1 Strategic Management Accounting
Chapter 2 Managing Information
Chapter 3 Information System
Chapter 4 Data Analysis
2.Part B Specialist Cost
Chapter 5 Activity based costing
Chapter 6 Life cycle costing
Chapter 7 Target costing
Chapter 8 Throughput accounting
Chapter 9 Environmental costing
3.Part C Decision Making
Chapter 10 Relevant Cost for Decision Making
Chapter 11 Limiting Factor Decisions
Chapter 12 Pricing decisions
Chapter 13 Cost Volume Analysis
Chapter 14 Risk and Uncertainty
4.Part D Budgeting and control
Chapter 15 Budgeting systems
Chapter 16 Approaches to Budgeting
Chapter 17 Quantitative Analysis in Budgeting
Chapter 18 Standard Costing
Chapter 19 Variance Analysis
5.Part E Performance Measurement
Chapter 20 Financial and non-financial performance evaluating
Chapter 21 Balanced Scorecard
Chapter 22 Building Block Model
Chapter 23 Divisional Performance
Chapter 24 Performance Measurement in NPO
6.Introduction
Introduction
7.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
1.Performance Management
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【202406期】考前冲刺集训
【202409期】考前串讲冲刺
【202412期】考前串讲冲刺
1.Part A Information, Technology and System
Section A
2.Part B Specialist Cost
Section A
Section B
3.Part C Decision Making
Section A
Section B
Section C
4.Part D Budgeting and control
Section A
Section B
Section C
5.Part E Performance measurement
Section A
Section B
Section C
1.Introduction
Introduction
2.Part A The Uk tax system and administrations
Chapter 1 The Uk tax system
3.Part B Income tax liabilities
Chapter 2 Outline of Income Tax
Chapter 3 Trading incomes
Chapter 4 Basis of Assessment
Chapter 5 Capital Allowances
Chapter 6 Property Income
Chapter 7 Relief for Individual Trading Losses
Chapter 8 Partnership
Chapter 9 Benefits
Chapter 10 Income from Employment
Chapter 11 National Insurance Contributions and Pension
Chapter 12 Self-assessment Individuals
4.Part C Corporation tax liabilities
Chapter 13 Outline of Corporation Tax
Chapter 14 Computing the Corporation Tax
Chapter 15 Relief for Corporation Trading losses
Chapter 16 Group of Companies
Chapter 17 Self-assessment Companies
5.Part D Capital Gain Tax liabilities
Chapter 18 Chargeable gain:individual
Chapter 19 Chargeable gain:companies
6.Part E Value added tax
Chapter 20 Value added tax
7.PART F Inheritance tax
Chapter 21 Inheritance Tax
8.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
1.知识串讲
Income Tax
Trading profit for individual or partnership
Property income
Trading loss for individual or corporation
Benefits
Employment income
National insurance contribution and pension
Self assessment for individual or corporation
Corporation tax
Groups of companies
Chargeable gain:individual or corporation
Value added tax
Inheritance tax
2.习题讲解
Mock 1 讲解
Mock 2 讲解
1.TX Section A
TX Section A Q1-5
TX Section A Q6-10
TX Section A Q11-15
2.TX Section B
TX Section B Q16-20
TX Section B Q21-25
TX Section B Q26-30
3.TX Section C
TX Section C Q31-32
TX Section C Q33
1.模块一 准则
Introduction
Chapter 1 The conceptual framework
Chapter 2 The regulatory framework
Chapter 3.1 Tangible non-current assets
Chapter 3.2 IAS40 Investment property
Chapter 3.3 IAS23 Borrowing costs
Chapter 4 IAS38 Intangible assets
Chapter 5 Impairment of assets
chapter 6.1 IFRS 15 revenue from contract with customers
Chapter 6.2 IAS 20 Government grants
2.模块二 报表
Chapter 7 Introduction to groups
Chapter 8 The consolidated statement of financial position
Chapter 9 The consolidated statement of profit or loss and other comprehensive income
Chapter 10 Accounting for associates
3.模块三 准则
Chapter 11 Financial instruments
Chapter 12 IFRS 16 Leasing
Chapter 13 IAS 37 Provisions and IAS 10 Events after the reporting period
Chapter 14 IAS 2 Inventory & IAS 41 Agriculture
Chapter 15 Taxation
4.模块四 报表
Chapter 16 Presentation of published financial statements
5.模块五 准则
Chapter 17 Reporting financial performance
Chapter 18 Earnings per share
6.模块六 报表
Chapter 19 Interpretation of financial statements
Chapter 20 Limitations of financial statements and interpretation techniques
Chapter 21 Statement of cash flow
Chapter 22 Specialised, not-for-profit and public sector entities
7.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
1.习题串讲
习题讲解
2.知识串讲
Part B Accounting for transactions in financial statements
Part A The conceptual and regulatory framework
Part C Analysing and interpreting financial statements
Part D Preparation of financial statements
1.FR 考前密押卷
Section A
Section B
Section C
1. 机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
2.Introduction
Introduction
3.Part A The conceptual and regulatory framework for financial reporting
Chapter 1 The IASB’s Conceptual Framework
Chapter 2 The Regulatory Framework
4.Part B Accounting for transactions in financial statements
Chapter 3 Tangible Non-current assets
Chapter 4 Intangible Non-current assets
Chapter 5 Impairment of assets
Chapter 6 Inventory, Non-current assets held for sale and biological assets
Chapter 7 Revenue&Government grant
Chapter 8 Foreign currency transactions
Chapter 9 Lease
Chapter10 Financial instruments
Chapter 11 Provisions & Events after reporting period
Chapter 12 Income tax
Chapter 13-Accounting policies, accounting estimates and Errors
5.Part C Preparation of financial statements
Chapter 14-Preparation of single entity financial statement
Chapter 15 IAS 7 Statement of cash flows
Chapter 16 Introduction to groups
Chapter 17 The consolidated statement of financial position
Chapter18-Consolidated statement of comprehensive income
Chapter 19-Accounting for associates
6.Part D Analysing and interpreting financial statements
Chapter 20 Interpretation of financial statements
1.Financial Reporting
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【202409期】考前串讲冲刺
【202412期】考前串讲冲刺
1.Part A The conceptual and regulatory framework for financial reporting
Section A
Section B
2.Part B Accounting for transactions in financial statements
Section A
Section B
3.Part C Preparation of financial statements
Section A
Section B
4.Part D Analysing and interpreting financial statements
Section A
Section B
5.Section C
报表分析题
单体报表题
合并报表题
1.Introduction
Introduction of AA
2.PART A Audit framework and regulation
Chapter 1 audit and other assurance engagement
Chapter 2 statutory audit and regulation
Chapter 3 corporate goverance
Chapter 4 professional ethics and quality control procedures
Chapter 5 internal audit
3.PART B Planning and risk assessment
Chapter 6 Risk assessment and responses to assessed risks
Chapter 7 Audit Strategy, Audit Planning and Documentation
Chapter 8 Introduction to Audit Evidence
4.PART C Internal control
Chapter 9 Internal control
Chapter 10 Types of internal control
5.PART D Audit evidence
Chapter 11 Audit sampling, Automated tools and techniques and using the work of others
Chapter 12 Substantive procedure
Chapter 13 Audit not-for-profit organizations and small organisations
6.PART E Review and reporting
Chapter 14 Audit review and finalization
Chapter 15 Reports
7.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
1.AA 考前密押班
Section A
Section B
知识点提点
1.Part A Audit framework and regulation
Part A 知识串讲&习题
2.Part B Planning and risk assessment
Part B 知识串讲&习题
3.Part C Internal control
Part C 知识串讲&习题
4.Part D Audit evidence
Part D 知识串讲&习题
5.Part E Review and reporting
Part E 知识串讲&习题
1.Audit and Assurance
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【202406期】考前冲刺集训
【202409期】考前串讲冲刺
【202412期】考前串讲冲刺
1.Introduction
Introduction
2.Part A Audit framework and regulation
Chapter 1 The concept of audit and other assurance engagements
Chapter 2 Statutory audit and regulation
Chapter 3 The concept of audit and other assurance engagements
Chapter 4 Internal audit
Chapter 5 Professional ethics and quality management procedures
3.Part B Planning and risk assessment
Chapter 6 Risk assessment
Chapter 7 Audit planning and documentation
Chapter 8 Introduction to audit evidence
4.Part C Internal control
Chapter 9 Internal control
Chapter 10 Tests of controls
5.Part D Audit evidence
Chapter 11 Audit sampling and automated tools and techniques
Chapter 12 Non-current assets
Chapter 13 Inventory
Chapter 14 Receivables
Chapter 15 Bank and cash
Chapter 16 Payables and accruals
Chapter 17 Non-current liabilities, capital and directors’ emoluments
Chapter 18 Not-for-profit organisations
6.Part E Review and reporting
Chapter 21 Current issues and developments Reports
Chapter 19 Audit review and finalisation
Chapter 20 Reports
7.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
1.Part A Audit framework and regulation
Section A
2.Part B Planning and risk assessment
Section B
3.Part C Internal control
Section B
4.Part D Audit evidence
Section B
5.Part E Review and reporting
Section A
1.Part A Financial management function
Chapter 1 Financial Management and Financial Objectives
2.Part B Financial management environment
Chapter 2 the economic environment for business
Chapter3 financial markets，moeny markets and institutions
3.Part C Working capital management
Chapter 4 General knowledge of working capital management
Chapter 5 management of working capital
Chapter 6 working capital finance and investment
4.Part D Investment appraisal
Chapter 7 general investment appraisal
Chapter 8 Application of NPV
Chapter9 Specific investment appraisal
Chapter10 risk and uncertainty
5.Part E Business finance
Chapter 11 sources of Finance
Chapter12 cost of debt
Chapter13 cost of equity
Chapter 14 Gearing and capital structure
Chapter15 Dividend policy
6.Part F Business valuation
Chapter16 market efficiency
Chapter17 business valuation
7.Part G Risk management
Chapter 18 Foreign currency risk management
Chapter 19 Interest rate risk management
8.Introduction
Introduction
9.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
1.FM 考前密押卷
Section A
Section B
Section C
1.Part A Financial management function
Part A 知识串讲&习题
2.Part B Financial management environment
Part B 知识串讲&习题
3.Part C Working capital management
Part C 知识串讲&习题
4.Part D Investment appraisal
Part D 知识串讲&习题
5.Part E Business financing
Part E 知识串讲&习题
6.Part F Business valuation
Part F 知识串讲&习题
7.Part G Risk management
Part G 知识串讲&习题
1.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
2.Introduction
Introduction
3.Part A Financial Management Function
Chapter 1 Financial Management and Financial Objectives
4.Part B Financial management environment
Chapter 2 The economic environment for business
Chapter 3 Financial environment
5.Part C Working Capital management
Chapter 4 General knowledge of Working capital management
Chapter 5 Working capital investment and financing
Chapter 6 Management of working capital
6.Part D Investment appraisal
Chapter 7 General investment appraisal
Chapter 8 Application of NPV
Chapter 9 Specific investment appraisal
Chapter10 Risk and uncertainty
7.Part E Business finance
Chapter 11 Sources of Finance
Chapter 12 Cost of capital
Chapter 13 Capital structure
Chapter 14 Dividend policy
8.Part F Business valuations
Chapter 15 Market efficiency
Chapter 16 Business valuation
9.Part G Risk management
Chapter 17 Foreign currency risk management
Chapter 18 Interest rate risk management
1.Financial Management
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【202406期】考前冲刺集训
【202409期】考前串讲冲刺
【202412期】考前串讲冲刺
1.PART A Financial Management Function
Section A
Section B
2.PART B Financial Management Environment
Section A
Section B
3.PART C Working Capital Management
Section A
Section B
Section C
4.PART D Investment appraisal
Section A
Section B
Section C
5.PART E Business Finance
Section A
Section B
Section C
6.PART F Business valuations
Section A
Section B
7.PART G Risk management
Section A
Section B
1.Part B The financial reporting framework
Chapter 1 The conceptual framework for financial reporting
2.Part C Reporting the financial performance of a range of entities
Chapter 2 IAS 16 Property Plant and Equipment
Chapter 3 IAS 40 Investment Property
Chapter 4 IAS 38 Intangible Assets
Chapter 5 IAS 36 Impairment of assets
Chapter 6 IAS 2 Inventories
Chapter 7 IAS 41 Agriculture
Chapter 8 IFRS 13 Fair value measurement
Chapter 9 IAS 20 Government Grants
Chapter 10 IAS 23 Borrowing Costs
Chapter 11 IAS 37 Provision,Contingent liabilities&Contingent asset
Chapter 12 IAS 10 Events after the Reporting Period
Chapter 13 IAS 12 Income tax
Chapter 14 IFRS 16 Lease
Chapter 15 IAS 19 Employee Benefits
Chapter 16 Financial instruments
Chapter 17 Revenue from contracts with customers
Chapter 18 IFRS 2 Share-based payment
Chapter 19 Non-current assets held for sale&Discontinued operation
Chapter 20 IAS 8 Accounting policies，changes in Accounting Estimates and Errors
3.Part D Financial statements of groups of entities
Chapter 21 IAS 21 Foreign transcations and entities
Chapter 22 Basic groups
Chapter 23 IAS 28 associate
Chapter 24 IFRS 11 Joint arrangements
Chapter 25 Changes in group structures: Step acquisitions
Chapter 26 Changes in group structures:Disposals and group reorganisations
Chapter 27 IAS 21 Foreign Subsidiary
Chapter 28 Group statement of cash flows
4.Part A Fundmental ethical and professional principles
Chapter 29 Professional and ethics duty of the accountant
5.Part D Financial statements of groups of entities
Chapter 30 IAS 24 Related Party Disclosures
Chapter 31 IFRS8 Segment Reporting
6.Part E Interpret financial statements for different stakeholders
Chapter 32 IAS 34 Interim Financial Reporting
Chapter 33&34 Interpreting financial statements for different stakeholders
7.Part F The impact of changes and potential changes in accounting regulation
Chapter 35 The impact of changes and potential changes in accounting regulation
8.Introduction
Introduction
9.Part F The impact of changes in accounting regulation
Chapter 31-Current issue
10.Part E Interpreting financial statements for different stakeholders
Chapter 30-Interpretation of Financial Statements
11.Part A Fundamental ethical and professional principles
Chapter 29-Ethics
12.Part D Financial statements of group of entities
Chapter 28-Presentation of Financial Statements
Chapter 27 IAS 7 Statement of Cash Flows
Chapter 26 IAS 21 The effects of changes in foreign exchange rates
Chapter 25 IFRS 5 NCA held for sale and discontinued operations
Chapter 24 Changes in group structures
Chapter 23 IFRS 11 Joint Arrangements
Chapter 22 IAS 28 Investment in Associate & Joint ventures
Chapter 21 IFRS 10 Consolidated financial statements
Chapter 20 IFRS 3 Business Combination
13.Part C Repotring the financial performance of a range of entries
Chapter 2 IAS 8 Accounting policies, Changes in Accounting estimates and Errors
Chapter 3 IAS 2 Inventory
Chapter 4 IAS 41 Agriculture
Chapter 5 IFRS 13 Fair value measurement
Chapter 6 IAS 16 Property,Plant and Equipment
Chapter 7 IAS 40 Investment property
Chapter 8 IAS 38 Intangible Assets
Chapter 9 IAS 36 Impairment of asset
Chapter 10 IAS 37 Provisions, Contingent liabilities and Contingent assets
Chapter 11 IAS 10 Events after reporting period
Chapter 12 IFRS 16 Lease
Chapter 13 Financial instruments
Chapter 14 IAS 19 Employment benefits
Chapter 15 IFRS 2 Share-based payment
Chapter 16 IFRS 15 Revenue from Contracts with Customers
Chapter 17 IAS 20 Government grant
Chapter 18 IAS 23 Borrowing costs
Chapter 19 IAS 12 Income tax
14.Part B The financial reporting framework
Chapter 1 The Conceptual Framework
15.Introduction
Introduction
16.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作 P阶段
1.考试指导
考试指导
2.考前串讲
Chapter 1 The conceptual framework
Chapter 2 Business combinations
Chapter 3 IAS 2 Inventories&Chapter 4 IAS 16 PPE
Chapter 5 IAS 38 Intangible Assets
Chapter 6 IAS 40 &Chapter 7 IAS 41 &Chapter 8 IFRS 13
Chapter 9 IAS 36 Impairment of Assets
Chapter 10 IAS 37 Provisions,Contingent liabilities and Contingent assets
Chapter 11 IFRS 16&Chapter 12 IAS 19
Chapter 13 Financial Instrument
Chapter 14 IFRS 15 &Chapter 15 IAS 20
Chapter 16 IFRS 2 &Chapter 17 IAS 23
Chapter 18 IAS 2 &Chapter19 IAS 33&Chapter 20 IAS 10 &Chapter 21 IAS 8
Chapter 22 IAS 24 &Chapter 23 IFRS 5 &Chapter 24 IFRS 8 &Chapter25 IAS 34
Chapter 26 Accounting for business combinations and consolidations&Chapter 27 IAS 21
Chapter 28 IAS7 SOCFs&Chapter 29 IFRS 1&Chapter 30 IFRS for Small and Medium-sized Entities&Chapter 31 Better communication in Financial Reporting
Chapter 32 Interpret F/S for different stakeholders&Chapter 33 Ethics
3.模块一
知识点串讲
4.模块二
考纲更改和部分准则修订
5.模块三
考试基本情况和Exam tips
Q1 合并题应试汇总
Q2 道德
Q3/Q4 理论
6.模块四
机考注意事项
1.SBR 考前密押
SBR 考前密押卷
2.SBR考前密押卷
SBR Section A
SBR Section B
1.Strategic Business Reporting
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【202406期】考前冲刺集训
【202409期】考前串讲冲刺
【202412期】考前串讲冲刺
1.Introduction
Introduction
Professional skills
2.Part A leadership
Chapter 1 Strategy, leadership and culture
Chapter 2 Ethical codes and the public interest
3.Part B Governance
Chapter 3 Corporate governance
Chapter 4 Public sector and NGO
Part B 真题讲解
4.Part C Strategy
Chapter 5 The external environment
Chapter 6 Strategic capability
Chapter 7 Competitive advantage and strategic choice
Part C 真题讲解
5.Part D Risk
Chapter 8 Assessing and managing risk
6.Part E Organisational control and audit
Chapter 9 Internal control systems
Part D-E 真题讲解
7.Part F Finance in planning and decision making
Chapter 10 Financial analysis
Part F 真题讲解
8.Part G Technology and data analysis
Chapter 11 Application of IT
Chapter 12 E-business
Part G 真题讲解
9.Part H Innovation, performance excellence and change management
Chapter 13 Enabling success
Chapter 14 Strategic change
Chapter 15 Project Management
PartH 真题讲解
10.SBL机考演示
Specimen 2(样卷2）
真题练习使用指南
11.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作 P阶段
1.Strategic Business Leader
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【202403期】考前冲刺集训
【202406期】考前冲刺集训
【202409期】考前串讲冲刺
【202412期】考前串讲冲刺
1.Introduction
Introduction
Professional Marks
2.Part A Investment appraisal
0-Part A Introduction
1-NPV Format
2-Oversea investment
3-APV format
4.1-Real option-BSOP
4.2-Real option -Delta
4.3-Real option-Greeks
4.4-Real option-real option prcing
5-Other investment appraisal format
6-Capital rationing
3.Part B Financing
0-Part B Introduction
1-Source of financing
2-Considerations when choosing source of finance
3-Bond
4.Part C Merger and acquisition
0-Part C Introduction
1- M&A additional value
2&3-Cnsideration calculation&Max Consideration and max premium
4-valuation of equity
5-Discussion ablout M&A
5.Part D Reconstruction
0&1-Part C Introduction&Credit agencies
2-Business reconstruction and finance reconstruction
3-Impact of reconstruction
6.Part E Risk management
1-Discussions ablout risk management
2-Interest risk management
3-Exchage rate risk management
7.Part F Dividend
1 Dividends irrelevant theory
2 Dividends policy analysis
3 Dividend capacity=FCFE
4 Ethical issues
8.PartG Performance evaluating
PartG Performance evaluating
9.PartH Current issues
PartH Current issues
10.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
ACCA官网机考操作 P阶段
1.Advanced Financial Management
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【202312期】考前冲刺集训
【202403期】考前冲刺集训
【202406期】考前冲刺集训
【202409期】考前串讲冲刺
【202412期】考前串讲冲刺
1.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作 P阶段
2.Part A Treasury and advanced risk management techniques
Chapter 1 Interest risk management
Chapter 2 Exchange rate risk management
3.PART B Advanced investment appraisal
Chapter 3 Investment appraisal approach
Chapter 4 International investment appraisal
Chapter 5 APV
Chapter 6 Oversea APV
4.PART C Option price
Chapter 7 Basic option price
Chapter 8 Real option pricing
Chapter 9 Equity valuation based BSOP
5.PART D Financing
Chapter 10 Source of financing
Chapter 11 Value of bond
Chapter 12 Value of Equity
Chapter 13 Cost of capital
6.PART E Acquisition and mergers
Chapter 14 Discussion about M&A
Chapter 15 Merger additional value
7.PAET F Corporate reconstruction and re-organisation
Chapter 16 Reconstruction impacts on financial statements
8.PART G Role of senior financial adviser in the multinational organisation
Chapter 17 Dividends policy
Chapter 18 Performance evaluating
Chapter 19 Role of senior financial adviser
1.Chapter 1 Strategic Management Accounting
1-1 Strategic Management Accounting
2.Chapter 2 Performance Hierarchy
2-1 Performance Hierarchy
3.Chapter 3 Performance Management and control
3-1 Budgeting
3-2 Variance analysis
3-3 Learning curve&controllability
4.Chapter 4 Changes in business structure and MA
4-1 Business structure and information needs
4-2 Business Process Re-engineering (BPR)
4-3 Business integration
5.Chapter 5 Environmental and ethical issues
5-1 Stakeholder analysis
5-2 Environmental management accounting
6.Chapter 6 External influence
6-1 Risk and uncertainty
6-2 External influence
7.Chapter 7 MIS and Management reports
7-1 MIS
7-2 Lean MIS
7-3 New development in MIS
7-4 Benchmarking
7-5 Management report
8.Chapter 8 Financial and Non-financial analysis
8-1 Financial analysis
8-2 Divisional Performance
8-3 Transfer pricing
8-4 Performance Management In NFPO
8-5 Performance management and appraisal
9.Chapter 9 Views of PM
9-1 Alternative views of PM
9-2 Corporate failure
10.Professional skills
Professional skills
11.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作 P阶段
1.APM 考前密押
APM 考前密押卷
2.APM考前密押卷
APM Section A
APM Section B
1.知识串讲
章节串讲
核心考点
1.Advanced Performance Management
【202303期】习题带练直播
【202306期】串讲直播
【202309期】习题带练直播
【202312期】考前冲刺集训
【202403期】考前冲刺集训
【202409期】考前串讲冲刺
【202412期】考前串讲冲刺
