|
美国acca考试作业参考资料（由留学生作业指导中心提供）Kaplan | ACCA Exam Tips December 2010
Kaplan | ACCA - F4 Exam Tips for December 2010
F4 – Corporate & Business Law
• Delegated Legislation
• Remedies for Breach
• Economic Loss
• Supreme Court
• Promoters and Pre-Incorporation
• Insider Dealing
Kaplan | ACCA - F5 Exam Tips for December 2010
F5 – Performance Management
• Performance Evaluation of a public organisation
• Activity Based Costing
• Mix and Yield variances
• ROI / RI
• Environmental Management Accounting
Kaplan | ACCA - F6 Exam Tips for December 2010
F6 UK- Taxation
• Income tax - Employment Income - benefits
• Corporation tax - Capital allowances including IBA
• VAT - Cash accounting scheme
• Capital gains tax - Principal private residence relief
• Personal Pension Contributions
Kaplan | ACCA - F7 Exam Tips for December 2010
F7 INT – Financial Reporting
Q1 - Mixed consolidated income statement and statement of financial position – possible adjustments to include PURP.
Q2 - Redraft of financial statements (also to include SOCIE) – possible adjustments could include revenue recognition, investment property, depreciation.
Q3 - Calculation of an element of a statement of cash flow and a report to include calculation of ratios and interpretation of the accounts using the statement of cash flow and ratio results.
Q4 & 5 - IFRS 5: discontinued operations, Government grants, Investment property
Kaplan | ACCA - F8 Auditing Exam Tips for December 2010
F8 INT – Audit & Assurance
• Regulation of audit, governance;
• Small/not for profit organisations;
• Systems: purchases, sales, payroll
• Specific standards, e.g. ISA 210, ISA 260, ISA 530
• Completion and auditor’s reports.
Kaplan | ACCA - F9 Financial Management Exam tips for December 2010
F9 – Financial Management
• Investment appraisal - risk and uncertainty
• Working Capital Management - models for inventory and cash management
• Valuations - Asset and cash flow based values
• Business Finance - Gearing/capital structure calculations and commentary
• Risk Management - interest rate risk
Kaplan | ACCA - P1 Professional Accountant Exam tips for December 2010
P1 – Professional Accountant
• Normative / instrumental stakeholder views
• Ethical behaviour
• CSR / corporate citizenship
• Audit committee
• Risk mapping/TARA
• Environmental auditing
Kaplan | P2 - Corporate Reporting Exam Tips for December 2010
P2 – Corporate Reporting
Section A – group statement of cash flow which could include mistreatment and/or misclassification of items to be included within the statement.
Section B
• Non-current assets
• Held for sale and discontinued activities
• Impairments
• Employee benefits
• Intangibles
• Reporting financial performance
Kaplan | ACCA - P3 Exam Tips for December 2010
P3 – Business Analysis
Section A
• Strategy evaluation
• Financial and strategic analysis
• Managing change or culture
Section B
• Quality
• Project management
• Strategy and people
Kaplan | ACCA - P4 Advanced Financial Management Exam Tips for December 2010
P4 – Advanced Financial Management
• Acquisitions and business valuation
• Net Present Value
• Black Scholes model
• WACC / financing
• Interest rate hedging – options, futures and FRAs
Kaplan | ACCA - P5 Advanced Performance Management Exam Tips for December 2010
P5 – Advanced Performance Management
• Calculation and discussion of ratios and other KPIs
• Divisional performance appraisal
• PMS design relevant to scenario with behavioural impact
• Corporate failure
• Environmental management accounting (EMA)
• Incorporating risk into performance management including probabilities and value at risk
Kaplan | ACCA P6 Advanced Taxation Exam Tips for December 2010
P6 – Advanced Taxation
• Corporation tax - Takeovers: pre acquisition trading and capital losses
• Capital gains - Overseas aspects
• Inheritance tax - Transfer of nil band between spouses
• Income tax - Benefits: car, loan
• Personal financial planning - EIS/VCTs
• VAT - Partial exemption
Kaplan | ACCA P7 Advaned Audit and Assurance Exam Tips for December 2010
P7 – Advanced Audit & Assurance
• Engagement planning and risk assessment
• Ethics and professional issues
• Auditing in a Computer Based Environment
• Discontinued operations
• Due diligence
• Forensic audit
|
