融跃教育

ACCA云享智课

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课程简介: 融跃教育结合多年教研教学经验,打造全程直播授课,在“云端”带领学生体验高质量高效率高性价比的ACCA课程教学。 您可以随时与老师展开互动,感受“面授”般的上课体验,如果没有赶上直播课,课程回放会实时生成,便于您跟上班级学习进度,可反复观看,巩固知识。

视频有效期:48个月

视频时长:约724学时

视频数量:2056个

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ACCA单词班

  • 1.英语词汇

    • 英语词汇 Lecture 1.mp4

    • 英语词汇 Lecture 2.mp4

    • 英语词汇 Lecture 3.mp4

    • 英语词汇 Lecture 4.mp4

    • 英语词汇 CH4 Auditing1.mp4

    • 英语词汇 CH4 Auditing2.mp4

    • 英语词汇 CH5 Business analysis1.mp4

    • 英语词汇 CH5 Business analysis2.mp4

    • 英语词汇 CH6 Costing and price1.mp4

    • 英语词汇 CH6 Costing and price2.mp4

    • 英语词汇 CH7 Budgeting.mp4

    • 英语词汇 CH8 Financing.mp4

    • 英语词汇 CH9 Investing.mp4

    • 英语词汇 CH10 Taxation.mp4

    • 英语词汇 CH11 Hard skills and soft skills.mp4

基础班

  • 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

基础班

  • 1.Introduction

    • 0-1 Introduction

  • 2.Chapter 1 Accounting for management

    • 1-1 Information

    • 1-2 Planning, control and decision making

    • 1-3 Financial accounting and cost and management accounting

  • 3.Chapter 2 Sources of data and presenting information

    • 2-1 Types of data

    • 2-2 Source of data

    • 2-3 Big data

    • 2-4 Sampling

    • 2-5 Presenting information

  • 4.Chapter 3 Cost classification

    • 3-1 Direct cost and indirect cost

    • 3-2 Production and non-production cost

    • 3-3 Cost behaviour

    • 3-4 Cost codes

    • 3-5 Cost units, cost objects and responsibility centres

  • 5.Chapter 4a Forecasting

    • 4a-1 Correlation

    • 4a-2 Linear regression analysis

    • 4a-3 Time series

    • 4a-4 Index

    • 4a-5 Expected value

  • 6.Chapter 4b Summarising and analysing data

    • 4b-1 Grouped and ungrouped data

    • 4b-2 Average

    • 4b-3 Dispersion

    • 4b-4 Probabilities and expected values

    • 4b-5 Normal distribution

    • 4b-6 Using the distribution to calculate probabilities

  • 7.Chapter 5 Accounting for materials

    • 5-1 Ordering and issuing inventory

    • 5-2 The storage of raw material

    • 5-3 Inventory control level

    • 5-4 Inventory valuation

    • 5-5 Accounting for material

  • 8.Chapter 6 Accounting for labour

    • 6-1 Measuring labour activity

    • 6-2 Remuneration methods

    • 6-3 Recording labour costs

    • 6-4 Labour turnover

    • 6-5 Accounting for labour costs

  • 9.Chapter 7a Accounting for overheads

    • 7a-1 Introduction to absorption costing

    • 7a-2 Overhead allocation

    • 7a-3 Overhead apportionment

    • 7a-4 Overhead absorption

    • 7a-5 Over and under absorption of overheads

    • 7a-6 Ledger entries relating to overheads

  • 10.Chapter 7b Absorption and marginal costing

    • 7b-1 Marginal costing

    • 7b-2 Calculation of profit

    • 7b-3 Reconciling profits

    • 7b-4 Absorption costing vs marginal costing

  • 11.Chapter 8a Process costing

    • 8a-1 The basic of process costing

    • 8a-2 Losses in process costing

    • 8a-3 Losses with scrap value

    • 8a-4 Losses with a disposal cost

    • 8a-5 Valuing closing WIP

    • 8a-6 Valuing opening WIP- FIFO method

    • 8a-7 Valuing opening WIP- weighted average cost method

  • 12.Chapter 8b Process costing, joint products and by-products

    • 8b-1 Joint products and by-products

    • 8b-2 Dealing with common costs

  • 13.Chapter 9a Job, batch and service costing

    • 9a-1 Job costing

    • 9a-2 Batch costing

    • 9a-3 Service costing

  • 14.Chapter 9b Alternative costing principles

    • 9b-1 Activity based costing

    • 9b-2 Total quality management

    • 9b-3 Life cycle costing

    • 9b-4 Target costing

  • 15.Chapter 10a Budgeting

    • 10a-1 Budgeting planning and control systems

    • 10a-2 Controllable costs

    • 10a-3 Fixed and flexible budgets

    • 10a-4 Spreadsheet

  • 16.Chapter 10b The budgetary process

    • 10b-1 Budgetary preparation process

    • 10b-2 Functional budget

    • 10b-3 Cash budget

  • 17.Chapter 11 Making budgets work

    • 11-1 Behavioural implications of budgeting

    • 11-2 Participation and performance evaluation

    • 11-3 The use of budgets as targets

    • 11-4 The management accountant and motivation

  • 18.Chapter 12a Capital expenditure budgeting

    • 12a-1 Capital and revenue expenditure

    • 12a-2 Time value of money

  • 19.Chapter 12b Methods of project appraisal

    • 12b-1 Method of project appraisal

    • 12b-2 Net present value

    • 12b-3 The payback period

    • 12b-4 Internal rate of return(IRR)

    • 12b-5 Relevant and non-relevant cost

  • 20.Chapter 13 Standard costing

    • 13-1 Introduction to standard costing

    • 13-2 Setting standards

  • 21.Chapter 14a Cost variances

    • 14a-1 Direct material cost variances

    • 14a-2 Direct labour cost variances

    • 14a-3 Variable production overhead variances

    • 14a-4 Fixed production overhead variances

    • 14a-5 The reasons for cost variance

    • 14a-6 The significance of cost variance

  • 22.Chapter 14b Sales variances and operating statements

    • 14b-1 Sales variances

    • 14b-2 Operating statements

    • 14b-3 Variances in a standard MC system

    • 14b-4 Deriving actual data from standard details and variances

    • 14b-5 Control action

  • 23.Chapter 15 Target setting

    • 15-1 Performance measurement and mission statement

    • 15-2 Goals and objectives

    • 15-3 Benchmarking

    • 15-4 External conditions

  • 24.Chapter 16 Financial performance measurement

    • 16-1 Performance measures

    • 16-2 Profitability

    • 16-3 Liquidity

    • 16-4 Efficiency ratio

    • 16-5 Gearing ratio

    • 16-6 Management performance measures

    • 16-7 Cost reduction

    • 16-8 Value analysis

  • 25.Chapter 17 Assessing non-financial performance

    • 17-1 Non-financial objectives

    • 17-2 Performance measures for manufacturing businesses

    • 17-3 Performance measures for contract and process costing environment

    • 17-4 Performance measures for services

    • 17-5 3E

    • 17-6 The balanced scorecard

基础班

  • 1.Introduction

    • 0-1. Introduction

  • 2.Chapter 1 Introduction To Financial Accounting

    • 1-1. Definition of financial accounting

    • 1-2. Types of accounting

    • 1-3 Business entity

    • 1-4. Users of financial information

    • 1-5. Governance

    • 1-6.1 The elements of the financial statements

    • 1-6.2.1 SOFP

    • 1-6.2.2 SOPL and OCI

  • 3.Chapter 2 The Regulatory Framework

    • 2 The Regulatory Framework

  • 4.Chapter 3 The Conceptual Framework

    • 3-1.Underlying assumption

    • 3-2.The qualitative characteristics of financial information

    • 3-3.Accounting concepts

  • 5.Chapter 4 Double- Entry Bookkeeping

    • 4-1.Debit and Credit

    • 4-2.exercise

  • 6.Chapter 5 Accounting Process

    • 5-1.Source documents

    • 5-2.books of prime entry

    • 5-3.From ledger to financial statements

  • 7.Chapter 6 Sales And Purchases

    • 6-1.Recording sales and purchase returns

    • 6-2.Sales Tax

  • 8.Chapter 7 Inventory

    • 7-1.IAS 2 Inventory

    • 7-2.Counting inventory

    • 7-3.Measurement of inventories

  • 9.Chapter 8 Tangible Non-Current Assets

    • 8-1. NCA&CA

    • 8-2. Capital&revenue expenditure

    • 8-3. IAS 16 PPE

    • 8-3.1 IAS 16 PPE initial measurements and depreciation

    • 8-3.2 Changes in accounting estimates

    • 8-3.3 Disposal NCA和总结

    • 8-3.4 Revaluation of NCA

    • 8-3.5 NCA registers

    • 8-3.6 Disclosure

  • 10.Chapter 9 Intangible Non-Current Assets

    • 9-1.Definition

    • 9-2.Research and development

    • 9-3.Amortization

    • 9-4.Goodwill

    • 9-5.Disclosure

  • 11.Chapter 10 Accruals And Prepayments

    • 10-1.prepayment

    • 10-2.accruals

    • 10-3.accrued income

    • 10-4.prepaid income

  • 12.Chapter 11 Irrecoverable Debts And Allowance For Receivables

    • 11-1. bad debts and allowance for receivables

    • 11-2. Example and 总结

  • 13.Chapter 12 Provision And Contingencies

    • 12-1. Liability

    • 12-2. provision

    • 12-3. Contingent liability

    • 12-4. Contingent assets

  • 14.Chapter 13 Capital Structure and finance costs

    • 13-1. Basic concepts

    • 13-2. Difference between company and sole trade

    • 13-3.1 Authorised share capital

    • 13-3.2 Two type of share capital

    • 13-3.3 Preference shares

    • 13-4. Other reserves

    • 13-5. Statment of change in equity

    • 13-6. Debt

    • 13-7. Chapter 13总结

  • 15.Chapter 14 Trial Balance

    • 14-1.Trial balance

    • 4-2.1 Errors will not affet TB

    • 14-2.2 errors will affect TB

    • 14-3. example

  • 16.Chapter 15 Petty Cash and Bank Reconciliation

    • 15-1. petty cash system

    • 15-2. bank reconciliation

  • 17.Chapter 16 Control Account And Reconciliation

    • 16-1. Introduction

    • 16-2. Reconciliation

    • 16-3. Contra entries

    • 16-4. Sale return

    • 16-5. purchase return

    • 16-6. Interest on overdue accounts

    • 16-7. A receivable ledger control account

    • 16-8. A payable ledger control account

    • 16-9. Supplier statement reconciliation

  • 18.Chapter 17 Year-End Adjustments And Financial Statements

    • 17-1. Year-end ajustment and 报表复习

    • 17-2. example

  • 19.Chapter 18 Incomplete Records

    • 18 Incomplete Records

  • 20.Chapter 19 Events After The Reporting Period

    • 19 Events After The Reporting Period

  • 21.Chapter 20 Statement Of Cash Flows

    • 20-1. Definintion and direct method

    • 20-2. indirect method

    • 20-3. example

  • 22.Chapter 21 Introduction To Consolidation

    • 21-1. Summarise the different types of investment

    • 21-2. Subsidiary

    • 21-3. Associate

    • 21-4. Trade investment

  • 23.Chapter 22 Consolidated financial statements

    • 22-1. Basic principle of consolidated SOFP

    • 22-2. 合并资产负债表逻辑-1

    • 22-2. 合并资产负债表逻辑-2

    • 22-2.1 合并资产负债表example

    • 22-3. 合并利润表逻辑

    • 22-4. 合并报表-example 2

    • 22-4. 合并报表-example 3

    • 22-4. 合并报表-example 4

    • 22-4. 合并报表-example 5

  • 24.Chapter 23 Analysis Of Financial Statements

    • 23-0. Introduction

    • 23-1. Profitability

    • 23-2. Long-term solvency and stability

    • 23-3. Short-term solvency and liquidity

    • 23-4. Efficiency

    • 23-5. Limitations of ratio analysis

  • 25.Chapter 24 Disclosures

    • 24-1. Disclosures

    • 24-2. Example

    • 24-2. Example

基础班

  • 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

基础班

  • 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.Chapter 1 Management activies

    • 1-1 Levels of management activies

  • 3.Chapter 2 Information

    • 2-1 Sources of management accounting information

    • 2-2 Costs of information

    • 2-3 Communication of information

    • 2-4 Control over generating and distributing internal information

    • 2-5 Security and confidential information

  • 4.Chapter 3 Information system

    • 3-1 Information system &Types of information system

  • 5.Chapter 4 Big data

    • 4-1 Big data

  • 6.Chapter 5 Specialist cost and management accounting techniques

    • 5-1 Absorption costing

    • 5-2 Marginal costing

    • 5-3 Activity based costing

    • 5-4 Target costing

    • 5-5 Life cycle costing

    • 5-6 Environmental accounting

    • 5-7 Throughput accounting

  • 7.Chapter 6 Limiting factor analysis

    • 6-1 Limiting factors

    • 6-2 Make-or-buy decision

    • 6-3 Linear programming

    • 6-4 Slack and surplus

    • 6-5 Shadow price

    • 6-6 throughput accounting, limiting factor analysis 计算题套路总结

  • 8.Chapter 7 CVP analysis

    • 7-1 Single product situation

    • 7-2 Multi-product situation

  • 9.Chapter 8 Pricing decisions

    • 8-1 Influences on price&Market

    • 8-2 Demand

    • 8-3 Profit-maximising priceoutput level

    • 8-4 Pricing strategy

  • 10.Chapter 9 Make-or-buy and other short term decisions

    • 9-1 Relevant cost

    • 9-2 Relevant cost of material

    • 9-3 Relevant cost of labour

    • 9-4 Make-or-buy decision

    • 9-5 Outsouring

  • 11.Chapter 10 Risk and uncertainty

    • 10-1 Risk and uncertainty

    • 10-2 Maximum decision rule&Maximax desision rule&Minimax regret rule

    • 10-3 Decision trees&Sensitivity analysis

  • 12.Chapter 11 Quantitative techniques and standard cost

    • 11-1 Correlation&High-low method

    • 11-2 Linear regression analysis&Time series analysis

    • 11-3 Learning curve model

    • 11-4 Derivation of the learning rate

    • 11-5 Standard cost

  • 13.Chapter 12 Budgetary systems and types of budget

    • 12-1 Plan and control cycle

    • 12-2 Fixed and flexible budget

    • 12-3 Incremental budget&ZBB&ABB

  • 14.Chapter 13 Variance analysis

    • 13-1 Material variance

    • 13-2 Labour variance

    • 13-3 Variable and Fixed production overhead variances

    • 13-4 Sales variances

    • 13-5 Operating statement

    • 13-6 Planning and operational variance

  • 15.Chapter 14 Performance measurement and control

    • 14-1 Performance measurement and control-1

    • 14-2 Performance measurement and control-2

  • 16.L47考前注意事项

    • L47考前注意事项

基础班

  • 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

    • 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

    • Chapter 2 content

    • 2-1.The Uk resident

    • 2-2.Tax year

    • 2-3.Lay out of income tax computation

    • 2-4.Classification of income

    • 2-5.Deductible interest

    • 2-6.Personal allowance

    • 2-7 Tax rate

    • 2-8.Gift aid donations&Personal pension contribution

    • 2-9.Spouse special arrangements

    • 2-10.Accrued income scheme

    • 2-11.In class exercise

  • 5.Chapter 3 Trading income

    • 3-1.The badges of trade

    • 3-2.Pro forma for tax ajusted trading profit

    • 3-3.Adjustment of expenditure(1)

    • 3-3.Adjustment of expenditure(2)

    • 3-4.Ajustment of income

    • 3-5.Cash basis for small business

    • Chapter 3 exercise

  • 6.Chapter 4 Basis of assessment

    • 4-1.Basis period&Tax year&Period of account

    • 4-2.Current year basis

    • 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 trade

    • 4-8.Exercise

  • 7.Chapter 5 Capital allowance

    • 5-1.Definition of Capital allowances

    • 5-2.Classification of plant&machinery

    • 5-3.Allowance &4.Exercise

    • 5-4 Allowance-2

    • 5-5 Exercise

  • 8.Chapter 6 Property income

    • 6-1 Property business income

    • 6-2 Rent a room relief

    • 6-3 Furnished holiday letting profit&4.Exercise

  • 9.Chapter 7 Reliefs for individual trading losses

    • 7-1 Trading profit assessment

    • 7-2 Carry forward trade loss relief

    • 7-3 Trade loss relief against genneral income

    • 7-4 Trade loss relief against capital gain

    • 7-5 Losses in the early years of a trade

    • 7-6 Terminal trade loss relief

    • 7-7 The choice between loss reliefs

    • 7-8 Exercise

  • 10.Chapter 8 Partnership

    • 8-1 Assessments of partnerships to tax

    • 8-2 Change in membership of partnership

    • 8-3 Loss relief 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 of employer's assets

    • 9-7 Other benefits

    • 9-8 Exempt 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 contributions

    • 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 introduciton

    • 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 Lay out of corporation tax computation

    • 13-4 Tax rate

    • 13-5 Dividends income

    • 13-6 Long period 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 Misscellaneous income

    • 14-5 Gift aid donations

  • 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 Group relief

    • 16-2 Chargeable gain groups

  • 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 person,disposal and assets

    • 18-2 Computing a gain or loss

    • 18-3 The annual exempt amount

    • 18-4 Capital losses

    • 18-5 Transfer 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 chargeabe 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 Accoutning for and administering VAT

    • 20-5 Calculation of VAT

    • 20-6 VAT invoices and records

    • 20-7 Penalties

    • 20-8 Special schemes

    • 20-9 Oversea aspects

  • 23.Chapter 21 Inheritance tax

    • 21-1 Definition

    • 21-2 Rate of tax

    • 21-3 Taper relief

    • 21-4 Computaion 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

    • 21-9 Basic inheritance tax plannings

基础班

  • 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

    • Introduction-1

    • Introduction-2

  • 3.Chapter 1 The conceptual framework

    • 1-1 Conceptual framework-1

    • 1-2 Conceptual framework-2

    • 1-3 Qualitative characteristics of useful financial information-1

    • 1-4 Qualitative characteristics of useful financial information-2

    • 1-5 The elements of financial statements

    • 1-6 Recognitio

    • 1-7 Measurement

    • 1-8 Fair presentation and compliance with IFRS

    • 1-9 Pro forma financial statements

  • 4.Chapter 2 The regulatory framework

    • 2-1 The regulatory framework

  • 5.Chapter 3.1 Tangible non-current assets

    • 3.1-1 IAS 16 Property,plant and equipment-Definition&Recognition

    • 3.1-2 IAS 16 Property,plant and equipment-Initial measurement

    • 3.1-3 IAS 16 Property,plant and equipment-Subsequent expenditure-1

    • 3.1-4 IAS 16 Property,plant and equipment-Subsequent expenditure-2

    • 3.1-5 IAS 16 Property,plant and equipment-Subsequent measurement-1

    • 3.1-6 IAS 16 Property,plant and equipment-Subsequent measurement-2

    • 3.1-7 IAS 16 Property,plant and equipment-Subsequent measurement-3

    • 3.1-8 IAS 16 Property,plant and equipment-Subsequent measurement-4

    • 3.1-9 IAS 16 Property,plant and equipment-Other aspects

  • 6.Chapter 3.2 IAS40 Investment property

    • 3.2-1 IAS40 Investment property

  • 7.Chapter 3.3 IAS23 Borrowing costs

    • 3.3-1 IAS23 Borrowing costs

  • 8.Chapter 4 IAS38 Intangible assets

    • 4-1 Definition&Recognition

    • 4-2 Acquired intangible assets

    • 4-3 Internally generated intangible

    • 4-4 Measurement

  • 9.Chapter 5 Impairment of assets

    • 5-1 IAS 36 Impairment of assets

    • 5-2 Cash generating units

    • 5-3 Goodwill and the impairment of assets

    • 5-4 Accounting treatment of an impairment loss

  • 10.Chapter 6.1 IFRS 15 revenue from contract with customers

    • 6.1-1 Definition

    • 6.1-2 IFRS 15 Revene from contracts with customers-1

    • 6.1-3 IFRS 15 Revene from contracts with customers-2

    • 6.1-4 IFRS 15 Revene from contracts with customers-3

    • 6.1-5 Step 5Recognise revenue when (or as) a performance obligation is satisfied-1

    • 6.1-6 Step 5Recognise revenue when (or as) a performance obligation is satisfied-2

    • 6.1-7 Step 5-Recognise revenue when (or as) a performance obligation is satisfied-3

    • 6.1-8 Common types of transaction-1

    • 6.1-9 Common types of transaction-2

    • 6.1-10 Common types of transaction-3

    • 6.1-11 Presentation and disclosure

  • 11.Chapter 6.2 IAS 20 Government grants

    • 6.2-1 IAS 20 Government grants

  • 12.Chapter 7 Introduction to groups

    • 7-1 Introduction to groups

  • 13.Chapter 8 The consolidated statement of financial position

    • 8-1 Principal of consolidated financial statement-1

    • 8-2 Principal of consolidated financial statement-2

    • 8-3 Principal of consolidated financial statement-3

    • 8-4 Principal of consolidated financial statement-4

    • 8-5 procedures(workings)

  • 14.Chapter 9 The consolidated statement of profit or loss and other c

    • 9-1 The consolidated statement of profit or loss and other comprehensive income

  • 15.Chapter 10 Accounting for associates

    • 10-1 Accounting for associates

  • 16.Chapter 11 Financial instruments

    • 11-1 The need for a standard

    • 11-2 IAS 32 Financial instruments

    • 11-3 IFRS 9 Recognition of financial instruments-1

    • 11-4 IFRS 9 Recognition of financial instruments-2

    • 11-5 IFRS 9 Recognition of financial instruments-3

    • 11-6 IFRS 9 Recognition of financial instruments-4

    • 11-7 IFRS 9 Recognition of financial instruments-5

  • 17.Chapter 12 IFRS 16 Leasing

    • 12-1 IFRS 16-1

    • 12-2 IFRS 16-2

    • 12-3 IFRS 16-3

    • 12-4 Lessee accounting-1

    • 12-5 Lessee accounting-2

    • 12-6 Sale and leaseback-1

    • 12-7 Sale and leaseback-2

    • 12-8 Sale and leaseback-3

  • 18.Chapter 13 IAS 37 Provisions and IAS 10 Events after the reporting

    • 13-1 Provisions-1

    • 13-2 Provisions-2

    • 13-3 Provisions-3

    • 13-4 Contingent liabilities&Contingent asset

    • 13-5 Events after the reporting

  • 19.Chapter 14 IAS 2 Inventory & IAS 41 Agriculture

    • 14-1 IAS 2 Inventory-1

    • 14-2 IAS 2 Inventory-2

    • 14-3 IAS 41 Agriculture

  • 20.Chapter 15 Taxation

    • 15-1 Current tax

    • 15-2 Deferred tax-1

    • 15-3 Deferred tax-2

    • 15-4 Deferred tax-3

    • 15-5 Taxation in company accounts

  • 21.Chapter 16 Presentation of published financial statements

    • 16-1 IAS 1 Presentation of financial statements

    • 16-2 Examples-1

    • 16-3 Examples-2

    • 16-4 Examples-3

  • 22.Chapter 17 Reporting financial performance

    • 17-1 IAS 8 Accounting policies, changes in accounting estimates and errors

    • 17-2 IFRS 5 Non-current assets held for sale and discontinued operations

    • 17-3 IAS 21 Foreign currency

  • 23.Chapter 18 Earnings per share

    • 18-1 Basic EPS

    • 18-2 Effect on EPS of changes in capital structure

    • 18-3 Diluted EPS

    • 18-4 EPS as a perfermance indicator

  • 24.Chapter 19 Interpretation of financial statements

    • 19-1 Analysis and interpretation

    • 19-2 Financial ratios-1

    • 19-3 Financial ratios-2

    • 19-4 Financial ratios-3

    • 19-5 Interpretation-1

    • 19-6 Interpretation-2

    • 19-7 Interpretation-3

  • 25.Chapter 20 Limitations of financial statements and interpretation

    • 20-1 Limitations of financial statements and interpretation techniques

  • 26.Chapter 21 Statement of cash flow

    • 21-1 IAS7 statement of cash flows

    • 21-2 Preparing a statement of cash flows-1

    • 21-3 Preparing a statement of cash flows-2

    • 21-4 Interpretation of statement of cash flows

  • 27.Chapter 22 Specialised, not-for-profit and public sector entities

    • 22-1 Specialised, not-for-profit and public sector entities

基础班

  • 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

    • 0-1 Introduction of AA

  • 3.Chapter 1 audit and other assurance engagement

    • 1-1 Assurance services

    • 1-2 Assurance services

  • 4.Chapter 2 statutory audit and regulation

    • 2-1 Legal process of external auditor

    • 2-2 The regulatory framework

  • 5.Chapter 3 corporate goverance

    • 3-1 Separation ownership and control

    • 3-2 How to solve the agency problem

    • 3-3 Responsibility of borad of director

    • 3-4 Communication with Those Charged with Goverance

  • 6.Chapter 4 professional ethics and quality control procedures

    • 4-1 Professional ethics-Fundamental principles of IFAC

    • 4-2-1 Professional ethics-Self-interest threats-Introduction

    • 4-2-2 Professional ethics-Self-interest threats-Financial interests&Close business relationships

    • 4-2-3 Professional ethics-Self-interest threats-Employment with an client&Partner on client board-subcommittee

    • 4-2-4 Professional ethics-Self-interest threats-Family and personal relationship&Compensation and evaluation policies

    • 4-2-5 Professional ethics-Self-interest threats-Gifts and hospitality&Loan and guarantees

    • 4-2-6 Professional ethics-Self-interest threats-Overdue fees&Contingent fees

    • 4-2-7 Professional ethics-Self-interest threats-High percentage of fee&Lowballing

    • 4-2-8 Professional ethics-Self-interest threats Recruitment&Holding of client assets

    • 4-3-1 Professional ethics-Self-review threats-Recent service with an audit client&Provision of non-audit services in general&Pre

    • 4-3-2 Professional ethics-Self-review threats-Valuation service&Taxation service&Internal audit service

    • 4-3-3 Professional ethics-Self-review threats-Corporate finance&IT system service&Temporary Staff assignments

    • 4-4 Professional ethics-Familiarity threats

    • 4-5 Professional ethics-Advocacy threats

    • 4-6 Professional ethics-Intimidation threats

    • 4-7 Professional ethics-Conflicts of interest

    • 4-7-1 Exercise

    • 4-8 Accepting audit appointments

  • 7.Chapter 5 internal audit

    • 5-1 Internal audit VS external audit

    • 5-2 Factors to consider before establishing an IA

    • 5-3 The role of internal audit function

    • 5-4 Inherent limitation of internal audit function

    • 5-5 Outsourcing of internal audit function

  • 8.Chapter 6 Risk assessment and responses to assessed risks

    • 6-1 Components of audit risk

    • 6-2 Understanding the entity and its environment

    • 6-3 Assessing the risks of material misstatement and Respond

    • 6-4 Professional scepticism and professional judgment

    • 6-5 Fraud (ISA 240)

    • 6-6 Compliance with law and regulations (ISA 250)

  • 9.Chapter 7 Audit Strategy, Audit Planning and Documentation

    • 7-1 Audit strategy

    • 7-2 Audit planning

    • 7-3 Interim and final audit

    • 7-4 Materiality

    • 7-5 Audit documentation

  • 10.Chapter 8 Introduction to Audit Evidence

    • 8-1 Sufficient appropriate audit evidence

    • 8-2 Audit procedures for obtaining audit evidence

    • 8-3 Analytical Procedures

  • 11.Chapter 9 Internal control

    • 9-1 Internal control

    • 9-2 Control theory

    • 9-3 Understand and document of internal control

    • 9-4 Communication of deficiencies in internal control

    • 9-5 Internal controls in a computerized environment

  • 12.Chapter 10 Types of internal control

    • 10-1 Sales cycle

    • 10-2 Purchases cycle

    • 10-3 Payroll-1

    • 10-4 Payroll-2

    • 10-5 Cash

    • 10-6 Inventory

    • 10-7 Non-current Asset

  • 13.Chapter 11 Audit sampling, Automated tools and techniques and usin

    • 11-1 Testing 100% of items in a population

    • 11-2 Testing specific items

    • 11-3 Audit sampling (ISA 530)

    • 11-4 Automated tools and techniques

    • 11-5 Using the work of others

  • 14.Chapter 12 Substantive procedure

    • 12-1 Overall

    • 12-2 Cash and bank-1

    • 12-3 Cash and bank-2

    • 12-4 Non-current assets-1

    • 12-5 Non-current assets-2

    • 12-6 Non-current assets-3

    • 12-7 Receivables and sales-1

    • 12-8 Receivables and sales-2

    • 12-9 Inventories-1

    • 12-10 Inventories-2

    • 12-11 Payables, accruals and purchases

    • 12-12 Provision and contingencies

    • 12-13 Payroll and directors’ emoluments-1

    • 12-14 Payroll and directors’ emoluments-2

    • 12-15 Accounting estimates

    • 12-16 Share issuance

    • 12-17 Bank loans

  • 15.Chapter 13 Audit not-for-profit organizations and small organisati

    • 13-1 Not-for-profit organizations

    • 13-2 Auditing small organizations

  • 16.Chapter 14 Audit review and finalization

    • 14-1 Subsequent events

    • 14-2 Going concern

    • 14-3 Management representations

    • 14-4 Overall review

    • 14-5 Misstatements

  • 17.Chapter 15 Reports

    • 15-1 An unmodified report

    • 15-2 Modified reports

基础班

  • 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

    • 0-1 F9 Intruduction

  • 3. Chapter 1 Financial Management and Financial Objectives

    • 1-1 The nature and purpose of financial management and Objectives

    • 1-2 types of shareholders and solve agency problem

  • 4.Chapter 2 the economic environment for business

    • 2-1 Macroeconomic policy and other policy

  • 5.Chapter3 financial markets,moeny markets and institutions

    • 3-1 Financial market

    • 3-2 Financial participator

    • 3-3 institutional investors and money market instruments

  • 6.Chapter 4 General knowledge of working capital management

    • 4-1 objective and role and nature of working capital management

    • 4-2 cash operating cycle

    • 4-3 accounting ratios &over-apitalisation&overtrading

  • 7.Chapter 5 management of working capital

    • 5-1 managing inventory-EOQ

    • 5-2 EOQ-buffer inventory and re-order level and JIT

    • 5-3 account receivable management

    • 5-4 account payable management and cash management

  • 8.Chapter 6 working capital finance and investment

    • 6-1 working capital financing policy and working capital investment policy

  • 9.Chapter 7 general investment appraisal

    • 7-1 ROCE and relevant cash flow

    • 7-2 payback period & present and future value and annuity

    • 7-3 NPV and IRR

  • 10.Chapter 8 Application of NPV

    • 8-1 format of NPV

    • 8-2 NPV exercise(1)

    • 8-3 NPV exercise(2)

  • 11.Chapter9 Specific investment appraisal

    • 9-1 lease VS buy

    • 9-2 asset replacement and capital rationing

  • 12.Chapter10 risk and uncertainty

    • 10-1 risk and uncertainty & sensitivity analysis

    • 10-2 probability analysis & simulation and others

  • 13.Chapter 11 sources of Finance

    • 11-1 debt finance

    • 11-2 equity finance

    • 11-3 islamic finance and finance for SMEs

  • 14.Chapter12 cost of debt

    • 12-1 require rate of return VS cost of capital&WACC

    • 12-2 cost of debt

  • 15.Chapter13 cost of equity

    • 13-1 dividend valuation model

    • 13-2 capital asset pricing model and calculation of WACC

    • 13-3 risk adjusted WACC

  • 16.Chapter 14 Gearing and capital structure

    • 14-1 financial generaing and operating gearing

    • 14-2 capital strucutre theory

  • 17.Chapter15 Dividend policy

    • 15-1 dividend theory and pilicies

    • 15-2 alternatives to dividend

  • 18.Chapter16 market efficiency

    • 16-1

  • 19.Chapter17 business valuation

    • 17-1 value of equity-asset-base and PE ratio

    • 17-2 value of equity-earning yield and cash flow basis

    • 17-3 value of debt

  • 20.Chapter 18 Foreign currency risk management

    • 18-1 exchange rate movements theory

    • 18-2 types and internal & external methods manage of foreign currency risk

    • 18-3 external method-Derivatives-currency forward contract

    • 18-4 Derivatives-future-currency future

    • 18-5 Derivatices-currency option and swap

  • 21.Chapter 19 Interest rate risk management

    • 19-1 yield curve

    • 19-2 types of interest rate and internal&external methods manage of interest rate risk

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fa

  • 1.基础

    • 基础直播

  • 2.串讲

基础直播

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串讲直播

  • 1.串讲直播

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基础直播

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基础班

  • 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 19 Non-current assets held for sale&Discontinued operation

    • Chapter 18 IFRS 2 Share-based payment

    • Chapter 17 Revenue from contracts with customers

    • Chapter 16 Financial instruments

    • Chapter 15 IAS 19 Employee Benefits

    • Chapter 14 IFRS 16 Lease

    • Chapter 13 IAS 12 Income tax

    • Chapter 12 IAS 10 Events after the Reporting Period

    • Chapter 11 IAS 37 Provision,Contingent liabilities&Contingent asset

    • Chapter 10 IAS 23 Borrowing Costs

    • Chapter 9 IAS 20 Government Grants

    • Chapter 8 IFRS 13 Fair value measurement

    • Chapter 7 IAS 41 Agriculture

    • Chapter 6 IAS 2 Inventories

    • Chapter 5 IAS 36 Impairment of assets

    • Chapter 4 IAS 38 Intangible Assets

    • Chapter 3 IAS 40 Investment Property

    • 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

串讲班

  • 1.考试指导

    • 考试指导

  • 2.考前串讲

    • Chapter 1 The conceptual framework

    • 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 26 Accounting for business combinations and consolidations&Chapter 27 IAS 21

    • Chapter 22 IAS 24 &Chapter 23 IFRS 5 &Chapter 24 IFRS 8 &Chapter25 IAS 34

    • Chapter 18 IAS 2 &Chapter19 IAS 33&Chapter 20 IAS 10 &Chapter 21 IAS 8

    • Chapter 16 IFRS 2 &Chapter 17 IAS 23

    • Chapter 14 IFRS 15 &Chapter 15 IAS 20

    • Chapter 13 Financial Instrument

    • Chapter 11 IFRS 16&Chapter 12 IAS 19

    • Chapter 10 IAS 37 Provisions,Contingent liabilities and Contingent assets

    • Chapter 9 IAS 36 Impairment of Assets

    • Chapter 6 IAS 40 &Chapter 7 IAS 41 &Chapter 8 IFRS 13

    • Chapter 5 IAS 38 Intangible Assets

    • Chapter 3 IAS 2 Inventories&Chapter 4 IAS 16 PPE

    • Chapter 2 Business combinations

    • 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

密押班

  • 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

基础班

  • 1.Introduction

    • Introduction

    • Professional skills

  • 2.SBL机考演示

    • Specimen 2(样卷2)

    • 真题练习使用指南

  • 3.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

  • 4.Part G Technology and data analysis

    • Chapter 11 Application of IT

    • Chapter 12 E-business

    • Part G 真题讲解

  • 5.Part F Finance in planning and decision making

    • Chapter 10 Financial analysis

    • Part F 真题讲解

  • 6.Part E Organisational control and audit

    • Chapter 9 Internal control systems

    • Part D-E 真题讲解

  • 7.Part D Risk

    • Chapter 8 Assessing and managing risk

  • 8.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

  • 9.Part B Governance

    • Chapter 3 Corporate governance

    • Chapter 4 Public sector and NGO

    • Part B 真题讲解

  • 10.Part A leadership

    • Chapter 1 Strategy, leadership and culture

    • Chapter 2 Ethical codes and the public interest

  • 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

串讲班

  • 1.Strategic Business Leader

    • 串讲直播

基础班

  • 1.Introduction

    • Introduction

    • Professional Marks

  • 2.PartH Current issues

    • PartH Current issues

  • 3.PartG Performance evaluating

    • PartG Performance evaluating

  • 4.Part F Dividend

    • 1 Dividends irrelevant theory

    • 2 Dividends policy analysis

    • 3 Dividend capacity=FCFE

    • 4 Ethical issues

  • 5.Part E Risk management

    • 1-Discussions ablout risk management

    • 2-Interest risk management

    • 3-Exchage rate risk management

  • 6.Part D Reconstruction

    • 0&1-Part C Introduction&Credit agencies

    • 2-Business reconstruction and finance reconstruction

    • 3-Impact of reconstruction

  • 7.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

  • 8.Part B Financing

    • 0-Part B Introduction

    • 1-Source of financing

    • 2-Considerations when choosing source of finance

    • 3-Bond

  • 9.Part A Investment appraisal

    • 0-Part A Introduction

    • 5-Other investment appraisal format

    • 4.4-Real option-real option prcing

    • 4.3-Real option-Greeks

    • 4.2-Real option -Delta

    • 4.1-Real option-BSOP

    • 3-APV format

    • 2-Oversea investment

    • 1-NPV Format

    • 6-Capital rationing

  • 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

串讲班

  • 1.Advanced Financial Management

    • 串讲直播

基础班

  • 1.Chapter 1 Strategic Management Accounting

    • 1-1 Strategic Management Accounting

  • 2.Chapter 9 Views of PM

    • 9-1 Alternative views of PM

    • 9-2 Corporate failure

  • 3.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

  • 4.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

  • 5.Chapter 6 External influence

    • 6-1 Risk and uncertainty

    • 6-2 External influence

  • 6.Chapter 5 Environmental and ethical issues

    • 5-1 Stakeholder analysis

    • 5-2 Environmental management accounting

  • 7.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

  • 8.Chapter 3 Performance Management and control

    • 3-1 Budgeting

    • 3-2 Variance analysis

    • 3-3 Learning curve&controllability

  • 9.Chapter 2 Performance Hierarchy

    • 2-1 Performance Hierarchy

  • 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

密押班

  • 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

冲刺班

  • 1.知识串讲

    • 章节串讲

    • 核心考点

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