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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.前导课
1-认识ACCA
2-1 ACCA科目介绍-F阶段
2-2 ACCA科目介绍-P阶段
3-ACCA知识串联
4-ACCA学习规划
5-ACCA职业发展
6-如何注册成为ACCA学员
7-My ACCA介绍
8-ACCA官网常见功能介绍（英国官网&中国官网）
9-如何报考考试，取消考试，下载准考证
10-ACCA机考主观题软技能
1.持证课
1-申请初级&高级商业会计证书
2-EPSM介绍
3-申请OBU学士学位
4-申请UOL硕士学位
5-ACCA会员申请指南
1.Business and Technology
0-1. Introduction
2.Chapter 1 Business organisations and their stakeholders
1-1. Definition of organization&The reason for the existence of an organization
1-2. Types of organization-1
1-3. Types of organization-2
1-4. Types of organization-3
1-4. Types of organization-3
1-6. Stakeholders conflict and management of stakeholders-1
1-7. Stakeholders conflict and management of stakeholders-2
1-8. Question
3.Chapter 2 The business environment
2-1. Business environment
2-2. SWOT analysis &Porter’s Five Competitive Forces model
2-3. Porter’s Value chain analysis&Value network
2-4. The political environments
2-5. Social and demographic factors-1
2-6. Social and demographic factors-2
2-7. Question
4.Chapter 3 The legal framework
3-1. Legal factors
3-2. Data protection and security
3-3. Consumer protection
3-4. Question
5.Chapter 4 The Marco-economics environment
4-1. Definition of Marco-economics
4-2. The business cycles
4-3. The objectives of Marco-economics-1
4-4. The objectives of Marco-economics-2
4-5. The objectives of Marco-economics-3
4-6. The objectives of Marco-economics-4
4-7. The objectives of Marco-economics-5
6.Chpater 5 Micro-economics factors
5-1. Definition of micro-economics&Utility
5-2. Demand-1
5-3. Demand-2
5-4. Supply-1
5-5. Supply-2
5-6. Equilibrium price
5-7. Types of market
5-8. Questions-1
5-9. Questions-2
5-10. Questions-3
5-11. Questions-4
5-12. Questions-5
7.Chapter 6 Business organization structure
6-1. The informal and informal business organization
6-2. Business organization design-1
6-3. Business organization design-2
6-4. Business organization design-3
6-5. Business organization design-4
6-6. Business organization design-5
6-7. Functions of department-1
6-8. Functions of department-2
6-9. Functions of department-3
6-10. Functions of department-4
6-11. Questions
8.Chapter 7 Organizational culture and committees
7-1. Organizational culture-1
7-2. Organizational culture-2
7-3. Organizational culture-3
7-4. Committees-1
7-5. Committees-2
7-6. Committees-3
7-7. Questions
9.Chapter 8 Corporate governance and social responsibility
8-1. Corporate governance-1
8-2. Corporate governance-2
8-3. Role of the BOD
8-4. Corporate social responsibility (CSR)
10.Chapter 9 Role of accounting
9-1. Accounting-1
9-2. Accounting-2
9-3. Comparison of different software applications-1
9-4. Comparison of different software applications-2
11.Chapter 10 Control, security and audit
10-1. Definition of internal control system
10-2. Sales cycle&Purchases cycle-1
10-3. Sales cycle&Purchases cycle-2
10-4. Payroll system&Inventory system
10-5. Internal audit&External audit
10-6. IT system security and safety
10-7. Impact of financial technology (Fintech) on accounting systems&Internal checks
10-8. Information systems
10-9. Questions
12.Chapter 11 Identifying and preventing fraud
11-1. Fraud-1
11-2. Fraud-2
11-3. Systems for preventing and detecting fraud
11-4. Money laundering
11-5. Questions
13.Chapter 12 Leading and managing
12-1. Leadership, management and supervision
12-2. Theories of management-1
12-3. Theories of management-2
12-4. Trait (qualities) theory
12-5. Style theory
12-6. Contingency approaches to leadership
12-7. Questions
14.Chapter 13 Recruitment and selection
13-1. Definition of recruitment and selection
13-2. Job analysis
13-3. Advertising vacancies
13-4. Selection methods
13-5. Discrimination
13-6. Managing diversity
13-7. Questions
15.Chapter 14 Individual group and teams
14-1. Individual
14-2. Group&Team
14-3. Team member roles-1
14-4. Team member roles-2
14-5. Team building
14-6. Evaluating team effectiveness
14-7. Questions
16.Chapter 15 Motivating individuals and groups
15-1. Maslow’s hierarchy of needs
15-2. MeGregor’s theory X and Y
15-3. Herzberg’s two-factor theory-1
15-4. Herzberg’s two-factor theory-2
15-5. Process theory&The reward packages
15-6. Questions
17.Chapter 16 Training and developments
16-1. Learning theories
16-2. The learning organization
16-3. Systematic approach to training and developing
16-4. Questions
18.Chapter 17 Performance appraisals
17-1. The purpose and process of performance appraisal
17-2. Types of appraisal system
17-3. The techniques of appraisal&The appraisal interviews
17-4. Interview approaches&Barriers to effective appraisal
19.Chapter 18 Personal effectiveness and communications
18-1. Effective time management
18-2. Competence frameworks and personal development
18-3. Sources of conflict and solutions
18-4. Communication in business-1
18-5. Communication in business-2
18-6. Questions
20.Chapter 19 Ethical considerations
19-1. Approaches to ethics&Management accountability
19-2. Ethics management in organization
19-3. Professional ethics
19-4. Ethical threat
1.The Introduction of LW
The Introduction of LW
2.Chapter 1 Law and the legal system
1-1.What is law
1-2 Types of law
1-3.Structure of the courts
3.Chapter 2 Sources of law
2-1.Case law
2-2.Legislation
2-3.Statutory interpretation
2-4.Human Rights Act 1998
4.Chapter 3-4 Formation of contract
3-1.The nature of a simple contract
3-2.Agreement
3-3.Consideration
3-4.Intention to create legal relations
3-5.Doctrine of privity
5.Chapter 5 Content of contracts
5-1 Terms and representations
5-2 Sources of terms
5-3 Classification of contract terms
5-4 Exclusion clauses
6.Chapter 6 Breach of contract and remedies
6-1 Discharge of contract
6-2 Breach of contract
6-3 Common law remedies
6-4 Equitable remedies
7.Chapter 7 The law of torts and professional negligence
7-1 Tort and other wrongs
7-2 Tort of negligence
7-3 Liability for negligence
7-4 Professional negligence
8.Chapter 8 Contract of employment
8-1 Employment and self-employment
8-2 Employment contract and rights and duties
9.Chapter 9 Dismissal and redundancy
9-1 Dismissal
9-2 Redundancy
10.Chapter 10 Agency law
10-1 Definition of agent
10-2 Formation of agency relationship
10-3 Authority of the agent
10-4 Termination of agency
10-5 Liability of the agent for contracts formed
11.Chapter 11 Partnership
11-1 The introduction of Partnership
11-2 Unlimited Partnership
11-3 Limited Partnership
11-4 Limited Liability Partnership
12.Chapter 12 Corporations and legal personality
12-1 Sole traders
12-2 Company
12-3 Lifting the veil of incorporation
12-4 Types of company
13.Chapter 13 Company formation
13-1 Promoters 公司发起设立人
13-2 Pre-incorporation contracts 公司成立前所订立的合同
13-3 Company registration procedures 公司登记设立程序
13-4 Statutory books, records and returns 法定登记簿、会计记录及申报
14.Chapter 14 Constitution of company
14-1 Constitution of a company 公司章程
14-2 Company Objects and capacity 目的条款、经营范围
14-3 Company name 公司名称
15.Chapter 15 Share capital
15-1 The nature of shares and capital
15-2 Types of shares
15-3 Class rights
15-4 Allotment of shares
15-5 Issue shares-Payment for shares
16.Chapter 16 Loan capital
16-1 Borrowing
16-2 Charge
17.Chapter 17 Capital maintenance and dividend law
17-1 Capital maintenance
17-2 Dividend law
18.Chapter 18 Company directors
18-1 Directors
18-2 Appointment, disqualification and removal
18-3 Duties of directors
18-4 Power of directors
19.Chapter 19 Other company officer
19-1 Company secretary
19-2 Company auditor
20.Chapter 20 Company meetings and resolution
20-1 Company meetings
20-2 Resolutions
21.Chapter 21 Insolvency and administration
21-1 Winding up and liquidation
21-2 Administration
22.Chapter 22 Fraudulent and criminal behaviour
22-1 Insider dealing 内幕交易罪
22-2 Market abuse 市场操纵
22-3 Money laundering 洗钱罪
22-4 Fraudulent and wrongful trading 欺诈交易罪及过错交易
22-5 Bribery 贿赂
22-6 Other offences
1.机考平台操作指南
ACCA官网登录方法
ACCA官网机考操作 PM-FM
2.Introduction
0 Introduction
3.Chapter 1 The Uk tax system
1-1 The overall function and purpose of tax
1-2 Types of tax
1-3 Overall structure and UK tax system
1-4 Sources of revenue law and practice
1-5 Tax avoidance and tax evasion
1-6 Ethical and professional approach
4.Chapter 2 Outline of Income Tax
2-0 Introduction
2-1 The Uk resident
2-2 Fiscal year (Tax year)
2-3 Lay out of income tax computation
2-4 Classification of income
2-5 Qualifying Interest Paid (Deductible interest)
2-6 Personal allowance (PA)
2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)
2-7 Tax rate
2-9 Spouse special arrangements
2-10 Accrued income scheme
2-11 In class exercise
5.Chapter 3 Trading Incomes
3-0 Introduction
3-1 The badges of trade
3-2 Pro forma for tax adjusted trading profit
3-3 Adjustment of expenditure
3-4 Adjustment of expenditure
3-5 Cash basis for small business
6.Chapter 4 Basis of Assessment
4-0 Introduction
4-1 Basis period & Tax year & Period of account
4-2 Current year basis(CYB)
4-3 Opening basis year rules
4-4 Overlap profit
4-5 Closing basis year rules
4-6 Choice of accounting date-first time
4-7 Loss in the early years of trad
7.Chapter 5 Capital Allowances
5-0 Introduction
5-1 Defination of Capital allowance
5-2 Classification of plant & machinery
5-3 Allowance
8.Chapter 6 Property Income
6-1 Property bussiness income
6-2 Rent a room relief.
6-3 Furnished holiday letting profit
9.Chapter 7 Reliefs for individual trading losses
7-0 Introduction
7-1 Trading profit assessment
7-2 Carry forward trade loss relief
7-3 Trade loss relief against general income
7-4 Trade loss relief against capital gain
7-5 Losses in the early year
7-6 Terminal trade loss relief
7-7 The choice between loss reliefs
10.Chapter 8 Partnership
8-1 Assessment of partnerships to tax
8-2 Change in member of partnership
8-3 Loss reliefs for partners
11.Chapter 9 Benefits
9-1 General rule
9-2 Living accommodation benefit
9-3 Living expenses of living accommodation
9-4 Company car and fuel benefit
9-5 Beneficial loan
9-6 Private use
9-7 Other benefits
9-8 Exmept benefits
12.Chapter 10 Employment income
10-1 Employment and self employment
10-2 Basis of assessment for employment income
10-3 Allowable deductions
10-4 Statutory approved mileage allowances
10-5 The PAYE system
13.Chapter 11 National insurance contribution and pension
11-1 Scope of national insurance contribution
11-2 Choice of business medium
11-3 Types of pension scheme
11-4 Tax relief rules for pension
11-5 Annual allowance
11-6 Lifetime allowance
14.Chapter 12 Self-assessment: individuals
12-1 Self-assessment system introduction
12-2 Tax return
12-3 Payment of income tax and CGT
12-4 HMRC power
15.Chapter 13 Outline of Corporation tax
13-1 Company Residence
13-2 Accounting Period
13-3 Layout of a corporation tax computation
13-4 Tax rate
13-5 Dividends income
13-6 Long periods of account
16.Chapter 14 Computing the corporation tax
14-1 Trading income
14-2 Property income
14-3 Interest income & interest payable
14-4 Miscellaneous income
14-5 Qualifying Charitable Donation
14-6 Dividend paid & dividend received
17.Chapter 15 Relief for corporation trading losses
15-1 Carry forward trade loss relief
15-2 Trade loss relief against total profit
15-3 Terminal trade loss relief
15-4 Factors influencing choice of loss relief
15-5 Capital losses
15-6 Property business losses
18.Chapter 16 Groups of companies
16-1 Assiciated companies(≥50%）
16-2 75%subsidiaries(group relief group)
16-3 Chargeable gain group
19.Chapter 17 Self-assessment: companies
17-1 Tax return
17-2 Payment of corporation tax and interest
20.Chapter 18 Chargeable gain: individual
18-1 Chargeable persons, disposals and assets
18-2 Computing a gain or loss
18-3 The annual exempt amount
18-4 Capital losses
18-5 Transfers between spouses civil partners
18-6 Part disposals
18-7 The damage, loss or destruction of an asset
18-8 Chattels
18-9 Principal private residence relief (PPR)
18-10 Business relief
18-11 Shares and securities
21.Chapter 19 Chargeable gains: companies
19-1 Corporation tax on chargeable gains
19-2 Indexation allowance
19-3 Disposal of shares by companies
19-4 Rollover relief
19-5 Capital loss
22.Chapter 20 Value added tax
20-1 The principles of VAT
20-2 Registration
20-3 Deregistration
20-4 Accounting for and administering VAT
20-5 Calculation of VAT
20-6 VAT invoices and records.
20-7 Penalties
20-8 Special schemes
20-9 Overseas aspects
23.Chapter 21 Inheritance tax
21-1 Definition
21-2 Rate of tax
21-3 Taper relief
21-4 Computation format
21-5 Tax liability on death estate
21-6 Payment of IHT
21-7 Advantages of lifetime transfers
21-8 Transfer of a spouse's unused nil rate band
21-9 Basic inheritance tax planning
1.Introduction
0.Introduction
0-Introduction
2.Chapter 1 The Uk tax system
1-1 The overall function and purpose of tax
1-2 Types of tax
1-3 Overall structure and UK tax system
1-4 Sources of revenue law and practice
1-5 Tax avoidance and tax evasion
1-6 Ethical and professional approach
1-7 Double taxation agreements
3.Chapter 2 Outline of Income Tax
2-1 The Uk resident
2-2 Fiscal year (Tax year) & 3 Lay out of income tax computation
2-4 Classification of income & 5 Qualifying Interest Paid (Deductible interest)
2-6 Personal allowance (PA)
2-7 Tax rate
2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)
2-9 Spouse special arrangements
2-10 Accrued income scheme
4.Chapter 3 Trading Incomes
3-1 The badges of trade
3-2 Pro forma for tax adjusted trading profit
3-3 Adjustment of expenditure
3-4 Adjustment of income
3-5 Cash basis for small business
5.Chapter 4 Basis of Assessment
4-1 Basis period & Tax year & 2.Basis period rule & 3.Tax year basis
6.Chapter 5 Capital Allowances
5-1 Defination of Capital allowance
5-2 Classification of plant & machinery
5-3 Allowance
7.Chapter 6 Property Income
6-1 Property bussiness income
6-2 Rent a room relief
6-3 Furnished holiday letting profit
8.Chapter 7 Relief for Individual Trading Losses
7-1 Trading profit assessment
7-2 Trade loss relief against general income
7-3 Carry forward trade loss relief
7-4 Trade loss relief against capital gain & 5.Losses in the early years of a trade
7-6 Terminal trade loss relief & 7.The choice between loss reliefs
9.Chapter 8 Partnerships
8-1 Assessment of partnerships to tax & 2.Change in membership of partnership & 3.Loss reliefs for p
10.Chapter 9 Benefits
9-1 General rule & 2.Living accommodation benefit
9-3 Living expenses of living accommodation
9-4 Company car and fuel benefit
9-5 Beneficial loan
9-6 Private use of employer's assets
9-7 Other benefits & 8.Exmept benefits
11.Chapter 10 Income from Employment
10-1 Employment and self employment & 2.Basis of assessment for employment income
10-3 Allowable deductions
10-4 Statutory approved mileage allowances
10-5 The PAYE system
12.Chapter 11 National Insurance Contributions and Pension
11-1 Scope of national insurance contribution
11-2 Choice of business medium
11-3 Types of pension scheme & 4.Tax relief rules for pension
11-5 Annual allowance & 6.Lifetime allowance
13.Chapter 12 Self-assessment Individuals
12-1 Self-assessment system introduction & 2.Tax return
12-3 Payment of income tax and CGT
12-4 HMRC power
14.Chapter 13 Outline of Corporation Tax
13-1 Company Residence
13-2 Accounting Period
13-3 Layout of a corporation tax computation
13-4 Tax rate
13-5 Dividends income & 6.Long periods of account
15.Chapter 14 Computing the Corporation Tax
14-1 Trading income-1
14-1 Trading income-2
14-2 Property income
14-3 Interest income & interest payable & 4.Miscellaneous income & 5.Qualifying Charitable Donation
16.Chapter 15 Relief for Corporation Trading losses
15-1 Carry forward trade loss relief & 2.Trade loss relief against total profit
15-3 Terminal trade loss relief & 4.Factors influencing choice of loss relief & 5.Capital losses & 6
17.Chapter 16 Group of Companies
16-1 Assiciated companies(≥50%）& 2.75% subsidiaries (group relief group)
16-3 Chargeable gain group
16-4 Choice of business medium
18.Chapter 17 Self-assessment:Companies
17-1 Tax return
17-2 Payment of corporation tax and interest.mp4
19.Chapter 18 Chargeable gain:individual
18-1 Chargeable persons, disposals and assets & 2.Computing a gain or loss
18-3 The annual exempt amount
18-4 Capital losses
18-5 Transfers between spouses civil partners
18-6 Part disposals
18-7 The damage, loss or destruction of an asset
18-8 Chattels
18-9 Principal private residence relief (PPR)
18-10 Business relief-1
18-10 Business relief-2
18-11 Shares and securities
20.Chapter 19 Chargeable gain:companies
19-1 Corporation tax on chargeable gains & 2.Indexation allowance
19-3 Disposal of shares by companies
19-4 Rollover relief & 5.Capital loss
21.Chapter 20 Value added tax
20-1 The principles of VAT
20-2 Registration
20-3 Deregistration
20-4 Accounting for and administering VAT
20-5 Calculation of VAT
20-6 VAT invoices and records
20-7 Penalties
20-8 Special schemes
20-9 Overseas aspects
22.Chapter 21 Inheritance Tax
21-1 Definition
21-2 Rate of tax & 3.Taper relief
21-4 Computation format
21-5 Tax liability on death estate
21-6 Payment of IHT & 7.Advantages of lifetime transfers
21-8 Transfer of a spouse's unused nil rate band
21-9 Basic inheritance tax planning
23.sample paper
Section A Q1-15
Section B Q1
Section B Q2
Section B Q3-4
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
【202212期】串讲直播
【202303期】习题带练直播
【202306期】串讲直播
【202309期】习题带练直播
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
【202212期】串讲直播
【202303期】习题带练直播
【202306期】串讲直播
【202309期】习题带练直播
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
【202212期】串讲直播
【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
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 13-Accounting policies, accounting estimates and Errors
Chapter 12 Income tax
Chapter 11 Provisions & Events after reporting period
5.Part C Preparation of financial statements
Chapter 15 IAS 7 Statement of cash flows
Chapter 14-Preparation of single entity financial statement
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
【202303期】习题带练直播
【202306期】串讲直播
【202309期】习题带练直播
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.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 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
5.Part C Internal control
Chapter 10 Tests of controls
Chapter 9 Internal control
6.Part E Review and reporting
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.Audit and Assurance
【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
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 5 Working capital investment and financing
Chapter 6 Management of working capital
Chapter 4 General knowledge of Working capital management
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 14 Dividend policy
Chapter 13 Capital structure
8.Part F Business valuations
Chapter 16 Business valuation
Chapter 15 Market efficiency
9.Part G Risk management
Chapter 17 Foreign currency risk management
Chapter 18 Interest rate risk management
1.Financial Management
【202303期】习题带练直播
【202306期】串讲直播
【202309期】习题带练直播
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.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.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
【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
1.Introduction
Introduction
2.Part B The financial reporting framework
Chapter 1 The Conceptual Framework
3.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
4.Part D Financial statements of group of entities
Chapter 20 IFRS 3 Business Combination
Chapter 21 IFRS 10 Consolidated financial statements
Chapter 22 IAS 28 Investment in Associate & Joint ventures
Chapter 23 IFRS 11 Joint Arrangements
Chapter 24 Changes in group structures
Chapter 25 IFRS 5 NCA held for sale and discontinued operations
Chapter 26 IAS 21 The effects of changes in foreign exchange rates
Chapter 27 IAS 7 Statement of Cash Flows
Chapter 28-Presentation of Financial Statements
5.Part A Fundamental ethical and professional principles
Chapter 29-Ethics
6.Part E Interpreting financial statements for different stakeholders
Chapter 30-Interpretation of Financial Statements
7.Part F The impact of changes in accounting regulation
Chapter 31-Current issue
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
ACCA官网机考操作 P阶段
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PM-FM
ACCA官网机考操作 P阶段
1.Strategic Business Leader
【202212期】串讲直播
【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
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
【202212期】串讲直播
【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
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
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PM-FM
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
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