Acca Exam Tips From Ftg Dec 2009
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ACCA学习网：www.52acca.com
ACCA论坛：bbs.52acca.com
ACCA串讲课程（面授和网校）及模拟考试全免费了,详情请见http://bbs.52acca.com/ thread-14605-1-1.html。 2009 2009年12月考试ACCA网络课堂价目表 年12月考试ACCA网络课堂价目表 科目 普通班 会员价 资深会员价 F1 Accountant in Business 830元 780元 点击试听 F2 Management Accounting 830元 780元 点击试听 F3 Financial Accounting 830元 780元 点击试听 F4 Corporate and Business Law（ENG） 930元 880元 点击试听 F5 Performance Management 930元 880元 点击试听 F6 Taxation（UK） 930元 880元 点击试听 F7 Financial Reporting 930元 880元 点击试听 F8 Audit and Assurance 930元 880元 点击试听 F9 Financial Management 930元 880元 点击试听 P1 Professional Accounting 1030元 980元 点击试听 P2 Corporate Reporting 1030元 980元 点击试听 P3 Business Analysis 1030元 980元 P4 Advanced Financial Management 1030元 980元 P5 Advanced Performance Management 1030元 980元 网络课堂优惠政策（所有优惠可叠加享受）： 1、报名即享会员价（在财华国际原价基础上每门优惠50元），资深会员（每门优惠100 元）条件请见http://bbs.52acca.com/thread-13835-1-1.html； 2、免费寄送所报课程配套纸质讲义； 3、免费开通ICFE财务英语课程； 4、同时报读4科优惠300元，同时报读3科优惠200元，同时报读2科优惠100元； 5、所有报班学员在课程结束前不受次数限制； 6、所有报班学员不过科目，凭考试成绩单免费重修。
F2 Management accounting-MA 管理 管理会计 会计 Multiple choice questions cover: nCost classification and cost behavior (semi-variable cost with step-fixed cost) nMaterial: EOQ, holding cost, ordering cost and EOQ with discount nLabor: payment calculation, 3 ratios, labor turnover nO/H and absorption costing: apportionment, reapportionment and absorption, under or over absorption. nAbsorption and marginal costing: profit reconciliation nJob and batch costing: calculate full cost of a job or a batch nService costing: characteristics and unit cost nProcess costing: normal loss, abnormal loss, abnormal gain, equivalent unit, FIFO and weighted average methods. nBudgeting: functions, procedures, production budgets and purchase budgets. Budget manual and budget committee nStandard costing: 13 variances and causes of variances nCVP analysis: 8 formulas and 3 graphs nRelevant cost: opportunity costs, relevant cost for material, labor and machine. Optimal production solution with multiple limiting factors. (based on contribution per unit of limiting 姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
ACCA学习网：www.52acca.com
ACCA论坛：bbs.52acca.com
factor) nLinear programming: optimal solution by graphical methods or simultaneous equation
F3 Financial accounting(INT) – FA 财务 财务会计 会计 (国际 国际) Multiple choice questions cover entire syllabus, focus include: nBasic double entry nNon-current assets depreciation, disposal, revaluation nAccrual and prepayment nBad and doubtful debts / receivables expenses nAccounting cycle nSuspense account nBank reconciliation nAccounting theory nPartnership account nIncomplete records nLimited company nStatement of Cash flow
F4Corporate and business law(CHN)-CL公司法与商法 公司法与商法(中 中 国法) nCourt structures -Explain the structure and operation of the courts and tribunals systems. -Explain the jurisdiction of the courts in dealing with civil and commercial cases nOffer and acceptance -Explain the term of the offer and acceptance; -State the conditions to be met for an effective acceptance and an effective offer nContract breach -Legal remedies for breach of contract -Legal obligation for breach of contract nEmployees v independent contractors -the definition of the Employees; -the definition of the independent contractors; -The difference of the relationship between Employees and the Employer and the relationship between independent contractors and the Company. nAgency relationships -Explain the term of the Agency Contract; -Legal relationship between agent and the principle nDirectors duties -Explain the role of directors in the operation of a company. -Explain the duties that directors owe to their companies. nInsolvency -Acceptance of the application for bankruptcy -Bankruptcy administrator and functions of administrators -Debtor’s assets -Bankruptcy expenses and community liabilities -Declaration of the creditor’s right
姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
ACCA学习网：www.52acca.com
ACCA论坛：bbs.52acca.com
F5 Performance management-PM 绩效管理 Question1: Activity-based costing, activity-based budgeting and ABC variances nABC calculation, cost driver, compare with absorption costing nBenefits of activity-based costing (ABB) nABC variance calculation Question2: Linear programming nOptimal mix solution by graphical method or simultaneous equation nShadow price nHow many resources need to be acquired? Question3: Budgeting nQuantitative analysis including linear regression, time series or learning curve. nBudget preparation nBudgeting behavior aspects Question4: Standard costing and variance analysis nNormal variances calculation and causes nPlanning and operational variances, implications and benefits. nPerformance measurement by analyzing variances Question5: Performance management nFinancial performance and non-financial performance management nDivisional performance management and transfer pricing nPerformance management on not-for-profit organizations.
F6 Taxation (UK)-税法 税法(英国 英国法 法) 1. Income tax nTrading profit (adjustment, capital allowances) nEmployment benefit (P11D) nProperty income nIncome tax payable 2. National insurance contributions 3.Capital gains tax nSpecial rule (chattels and wasting assets, part disposal, destroyed or damaged assets) nShares and securities nTax relief (Entrepreneurs’ relief, Gift relief) nCGT liability 4.Corporation tax nPCTCT nGroups/Overseas issues nLosses nCT payable 5.VAT nAdministration and calculation 6.Tax administration 姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
ACCA学习网：www.52acca.com
ACCA论坛：bbs.52acca.com
nPayment of tax nPenalties and surcharges
F7 Financial Reporting (INT)-财务报告 财务报告 Question 1 Consolidation, probably Income Statement only (Partial year) nGoodwill calculation (new method-revised IFRS 3) nGoodwill impairment nUnrealized profit nNon-controlling interest (fair value measurement) nAssociate Question 2 Preparation of financial statements from a trial balance or draft set of accounts with 6 or 7 adjustments to make probably include nNon-current assets nRevenue nFinancial instrument nIncome tax nSubstance issue nEarning per share Question 3 Probably interpretation question only. A relatively straight-forward ratio calculation for (say) 10 marks and a report interpreting the results for 15 marks Question 4 15 marks on some minor examine topic. Framework, non-for profit organization performance… Question 5 Could be absolutely anything! Construction contracts would be my guess, but it could be anything - EPS, deferred tax, contingencies, impairment and provisions…
F8 Auditing and assurance (INT)–AA审计与鉴证 审计与鉴证 Question1: -Purchase payable (Substantive test) -Perpetual inventory system (with CAAT) -Control over master file (QB 75 Opinio, Pilot paper Q 1) -Cut-off: may linked with inventory counting, purchase, refer to QB74 Question2: -Materiality -Review vs. audit QB 67 -Engagement letter Question3-5: -Ethics (Engagement risks) QB 7 -Audit finding with mgmt representation/provision nLinked with audit opinions nQB 37 Tourex -Substantive analytical (linked with NFP, QB60) -Audit evidence
姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
ACCA学习网：www.52acca.com
ACCA论坛：bbs.52acca.com
nQB 14 Gordon
F9 Financial management-FM财务管理 财务管理 Question1: Working capital management nReceivable management (discount and factoring) nElements of receivable management novertrading vs. overcapitalization and financial ratio question2: Investment appraisal: nLease or buy, compare finance lease and operating lease. ncapital rationing by profitability index Question3: Source of finance: nFinancial gearing and mix of debt and equity nRight issues nFinance for SME Question4: Cost of capital, business valuation or risk management: nWACC, cost of debt and cost of equity nProject-specific discount rate using CAPM, adjust beta for difference in gearing. nBusiness valuation: P/E and dividend growth model to value equity, value of debt nForeign exchange risk including money hedge, forward market and lead payment and other hedging methods. Purchase power parity theory and interest rate parity theory.
P1 Professional accountant-PA 专业 专业会计师 会计师 Corporate governance -Stakeholder theory + CSR (Pilot paper supplementary Q2) nInstrumental vs. normative nStakeholder mapping -Director’s remuneration (R.C.) nQB 6 -Board structure nPilot paper Q 1 Internal Control risk management -Audit committee -Risk identification management (scenario) -Risk audit Ethics -Ethical decision making (scenario) n7 questions (refer to SA article) -Sustainability nTBL, environmental audit (refer to SA article) -Professional code nPilot paper Q3
P2 Corporate reporting (INT) -CR公司报告 公司报告 Question 1 姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
ACCA学习网：www.52acca.com
ACCA论坛：bbs.52acca.com
Calculation - Consolidated Statement of financial position or Consolidated comprehensive income, comprehensive income more important. Theory - Non-for profit organization performance… Question 2 Shares and share based payment schemes Question 3 Deferred tax, provision, impairment Question 4 Current accounting standard development, current issue and small and medium size (SME) entity standard
P3 Business analysis-BA 商务分析 Sec A -Porter’s diamond with international strategies -Strategy clock (differentiation) -Strategic options (internal, MA, alliances) Sec B: 2 out of 3 -Project management nProject risk nQuality (CMMI) -Portfolio analysis nPublic sector portfolio matrix nAshridge portfolio display -Strategy development nEmergent vs. intended nStrategic drift nCulture nBSC
P4 Advanced financial management-AFM 高级财务管理 Question1: Role and responsibility towards stakeholders: ethical issues question2: Advanced investment appraisal: real options and adjusted present value Cost of capital adjusting betas for differences in gearing. question3: Acquisitions and mergers: valuing a company that is splitting itself up or selling off a division. Question4: Corporate reconstruction: to evaluate a capital reconstruction e.g. a business that is considering offering its creditors shares in order to enable it to survive. Question5: Advanced risk management: foreign currency derivatives.
P5 Advanced performance management-APM高级绩效管 高级绩效管 理 Question1: Scope of strategic performance measures in the private sector: to draw up an income statement or budget or to compare actual performance against a benchmark. question2: Divisional performance and transfer pricing issues (ROI, RI, EVA or ABC) 姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
ACCA学习网：www.52acca.com
ACCA论坛：bbs.52acca.com
Question3: Current developments and trends in management accounting: JIT and TQM Question4: Management accounting and information systems: sources of information, relevance of operational management accounting information Qusetion5: Alternative views of performance measurement: to evaluate an organisation against an established theoretical model. (The balanced scorecard, performance pyramid and building blocks) Question6: Performance hierarchy: linking strategic decisions to mission statements or using models such as Ansoff’s matrix or the BCG matrix
姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
ACCA论坛：bbs.52acca.com
ACCA串讲课程（面授和网校）及模拟考试全免费了,详情请见http://bbs.52acca.com/ thread-14605-1-1.html。 2009 2009年12月考试ACCA网络课堂价目表 年12月考试ACCA网络课堂价目表 科目 普通班 会员价 资深会员价 F1 Accountant in Business 830元 780元 点击试听 F2 Management Accounting 830元 780元 点击试听 F3 Financial Accounting 830元 780元 点击试听 F4 Corporate and Business Law（ENG） 930元 880元 点击试听 F5 Performance Management 930元 880元 点击试听 F6 Taxation（UK） 930元 880元 点击试听 F7 Financial Reporting 930元 880元 点击试听 F8 Audit and Assurance 930元 880元 点击试听 F9 Financial Management 930元 880元 点击试听 P1 Professional Accounting 1030元 980元 点击试听 P2 Corporate Reporting 1030元 980元 点击试听 P3 Business Analysis 1030元 980元 P4 Advanced Financial Management 1030元 980元 P5 Advanced Performance Management 1030元 980元 网络课堂优惠政策（所有优惠可叠加享受）： 1、报名即享会员价（在财华国际原价基础上每门优惠50元），资深会员（每门优惠100 元）条件请见http://bbs.52acca.com/thread-13835-1-1.html； 2、免费寄送所报课程配套纸质讲义； 3、免费开通ICFE财务英语课程； 4、同时报读4科优惠300元，同时报读3科优惠200元，同时报读2科优惠100元； 5、所有报班学员在课程结束前不受次数限制； 6、所有报班学员不过科目，凭考试成绩单免费重修。
F2 Management accounting-MA 管理 管理会计 会计 Multiple choice questions cover: nCost classification and cost behavior (semi-variable cost with step-fixed cost) nMaterial: EOQ, holding cost, ordering cost and EOQ with discount nLabor: payment calculation, 3 ratios, labor turnover nO/H and absorption costing: apportionment, reapportionment and absorption, under or over absorption. nAbsorption and marginal costing: profit reconciliation nJob and batch costing: calculate full cost of a job or a batch nService costing: characteristics and unit cost nProcess costing: normal loss, abnormal loss, abnormal gain, equivalent unit, FIFO and weighted average methods. nBudgeting: functions, procedures, production budgets and purchase budgets. Budget manual and budget committee nStandard costing: 13 variances and causes of variances nCVP analysis: 8 formulas and 3 graphs nRelevant cost: opportunity costs, relevant cost for material, labor and machine. Optimal production solution with multiple limiting factors. (based on contribution per unit of limiting 姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
ACCA学习网：www.52acca.com
ACCA论坛：bbs.52acca.com
factor) nLinear programming: optimal solution by graphical methods or simultaneous equation
F3 Financial accounting(INT) – FA 财务 财务会计 会计 (国际 国际) Multiple choice questions cover entire syllabus, focus include: nBasic double entry nNon-current assets depreciation, disposal, revaluation nAccrual and prepayment nBad and doubtful debts / receivables expenses nAccounting cycle nSuspense account nBank reconciliation nAccounting theory nPartnership account nIncomplete records nLimited company nStatement of Cash flow
F4Corporate and business law(CHN)-CL公司法与商法 公司法与商法(中 中 国法) nCourt structures -Explain the structure and operation of the courts and tribunals systems. -Explain the jurisdiction of the courts in dealing with civil and commercial cases nOffer and acceptance -Explain the term of the offer and acceptance; -State the conditions to be met for an effective acceptance and an effective offer nContract breach -Legal remedies for breach of contract -Legal obligation for breach of contract nEmployees v independent contractors -the definition of the Employees; -the definition of the independent contractors; -The difference of the relationship between Employees and the Employer and the relationship between independent contractors and the Company. nAgency relationships -Explain the term of the Agency Contract; -Legal relationship between agent and the principle nDirectors duties -Explain the role of directors in the operation of a company. -Explain the duties that directors owe to their companies. nInsolvency -Acceptance of the application for bankruptcy -Bankruptcy administrator and functions of administrators -Debtor’s assets -Bankruptcy expenses and community liabilities -Declaration of the creditor’s right
姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
ACCA学习网：www.52acca.com
ACCA论坛：bbs.52acca.com
F5 Performance management-PM 绩效管理 Question1: Activity-based costing, activity-based budgeting and ABC variances nABC calculation, cost driver, compare with absorption costing nBenefits of activity-based costing (ABB) nABC variance calculation Question2: Linear programming nOptimal mix solution by graphical method or simultaneous equation nShadow price nHow many resources need to be acquired? Question3: Budgeting nQuantitative analysis including linear regression, time series or learning curve. nBudget preparation nBudgeting behavior aspects Question4: Standard costing and variance analysis nNormal variances calculation and causes nPlanning and operational variances, implications and benefits. nPerformance measurement by analyzing variances Question5: Performance management nFinancial performance and non-financial performance management nDivisional performance management and transfer pricing nPerformance management on not-for-profit organizations.
F6 Taxation (UK)-税法 税法(英国 英国法 法) 1. Income tax nTrading profit (adjustment, capital allowances) nEmployment benefit (P11D) nProperty income nIncome tax payable 2. National insurance contributions 3.Capital gains tax nSpecial rule (chattels and wasting assets, part disposal, destroyed or damaged assets) nShares and securities nTax relief (Entrepreneurs’ relief, Gift relief) nCGT liability 4.Corporation tax nPCTCT nGroups/Overseas issues nLosses nCT payable 5.VAT nAdministration and calculation 6.Tax administration 姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
ACCA学习网：www.52acca.com
ACCA论坛：bbs.52acca.com
nPayment of tax nPenalties and surcharges
F7 Financial Reporting (INT)-财务报告 财务报告 Question 1 Consolidation, probably Income Statement only (Partial year) nGoodwill calculation (new method-revised IFRS 3) nGoodwill impairment nUnrealized profit nNon-controlling interest (fair value measurement) nAssociate Question 2 Preparation of financial statements from a trial balance or draft set of accounts with 6 or 7 adjustments to make probably include nNon-current assets nRevenue nFinancial instrument nIncome tax nSubstance issue nEarning per share Question 3 Probably interpretation question only. A relatively straight-forward ratio calculation for (say) 10 marks and a report interpreting the results for 15 marks Question 4 15 marks on some minor examine topic. Framework, non-for profit organization performance… Question 5 Could be absolutely anything! Construction contracts would be my guess, but it could be anything - EPS, deferred tax, contingencies, impairment and provisions…
F8 Auditing and assurance (INT)–AA审计与鉴证 审计与鉴证 Question1: -Purchase payable (Substantive test) -Perpetual inventory system (with CAAT) -Control over master file (QB 75 Opinio, Pilot paper Q 1) -Cut-off: may linked with inventory counting, purchase, refer to QB74 Question2: -Materiality -Review vs. audit QB 67 -Engagement letter Question3-5: -Ethics (Engagement risks) QB 7 -Audit finding with mgmt representation/provision nLinked with audit opinions nQB 37 Tourex -Substantive analytical (linked with NFP, QB60) -Audit evidence
姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
ACCA学习网：www.52acca.com
ACCA论坛：bbs.52acca.com
nQB 14 Gordon
F9 Financial management-FM财务管理 财务管理 Question1: Working capital management nReceivable management (discount and factoring) nElements of receivable management novertrading vs. overcapitalization and financial ratio question2: Investment appraisal: nLease or buy, compare finance lease and operating lease. ncapital rationing by profitability index Question3: Source of finance: nFinancial gearing and mix of debt and equity nRight issues nFinance for SME Question4: Cost of capital, business valuation or risk management: nWACC, cost of debt and cost of equity nProject-specific discount rate using CAPM, adjust beta for difference in gearing. nBusiness valuation: P/E and dividend growth model to value equity, value of debt nForeign exchange risk including money hedge, forward market and lead payment and other hedging methods. Purchase power parity theory and interest rate parity theory.
P1 Professional accountant-PA 专业 专业会计师 会计师 Corporate governance -Stakeholder theory + CSR (Pilot paper supplementary Q2) nInstrumental vs. normative nStakeholder mapping -Director’s remuneration (R.C.) nQB 6 -Board structure nPilot paper Q 1 Internal Control risk management -Audit committee -Risk identification management (scenario) -Risk audit Ethics -Ethical decision making (scenario) n7 questions (refer to SA article) -Sustainability nTBL, environmental audit (refer to SA article) -Professional code nPilot paper Q3
P2 Corporate reporting (INT) -CR公司报告 公司报告 Question 1 姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
ACCA学习网：www.52acca.com
ACCA论坛：bbs.52acca.com
Calculation - Consolidated Statement of financial position or Consolidated comprehensive income, comprehensive income more important. Theory - Non-for profit organization performance… Question 2 Shares and share based payment schemes Question 3 Deferred tax, provision, impairment Question 4 Current accounting standard development, current issue and small and medium size (SME) entity standard
P3 Business analysis-BA 商务分析 Sec A -Porter’s diamond with international strategies -Strategy clock (differentiation) -Strategic options (internal, MA, alliances) Sec B: 2 out of 3 -Project management nProject risk nQuality (CMMI) -Portfolio analysis nPublic sector portfolio matrix nAshridge portfolio display -Strategy development nEmergent vs. intended nStrategic drift nCulture nBSC
P4 Advanced financial management-AFM 高级财务管理 Question1: Role and responsibility towards stakeholders: ethical issues question2: Advanced investment appraisal: real options and adjusted present value Cost of capital adjusting betas for differences in gearing. question3: Acquisitions and mergers: valuing a company that is splitting itself up or selling off a division. Question4: Corporate reconstruction: to evaluate a capital reconstruction e.g. a business that is considering offering its creditors shares in order to enable it to survive. Question5: Advanced risk management: foreign currency derivatives.
P5 Advanced performance management-APM高级绩效管 高级绩效管 理 Question1: Scope of strategic performance measures in the private sector: to draw up an income statement or budget or to compare actual performance against a benchmark. question2: Divisional performance and transfer pricing issues (ROI, RI, EVA or ABC) 姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
ACCA学习网：www.52acca.com
ACCA论坛：bbs.52acca.com
Question3: Current developments and trends in management accounting: JIT and TQM Question4: Management accounting and information systems: sources of information, relevance of operational management accounting information Qusetion5: Alternative views of performance measurement: to evaluate an organisation against an established theoretical model. (The balanced scorecard, performance pyramid and building blocks) Question6: Performance hierarchy: linking strategic decisions to mission statements or using models such as Ansoff’s matrix or the BCG matrix
姜 波
Geniusy Jiang
52ACCA管理员
52ACCA Webmaster
手机: 186-0251-0252
QQ:45208667
E-mail: [email protected]
Tel: 186-0251-0252
QQ: 45208667
E-mail: [email protected]
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