融跃教育

ACCA面授智课C

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课程简介: 融跃教育一直致力于研发能够保障学员多、快、好、省的通过ACCA全部考试的学习模式,在深入研究各类学员的学习习惯和学习需求后,研发了双教学模式的面授智课课程,同时配备丰富的增值软实力课程,辅以贴心周到的学习服务,全力保障学员完成考试。

视频有效期:48个月

视频时长:约未统计

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课程试听 推荐

  • OBU论文辅导精品班
  • ACCA财经词汇
  • ACCA精品视频题库(F阶段全科)
  • EPSM职业道德与技能模块
  • ACCA-BT标准网课
  • ACCA-MA标准网课
  • ACCA-FA标准网课
  • ACCA-PM标准网课
  • ACCA-FR 标准网课
  • ACCA-AA标准网课
  • ACCA-FM 标准网课
  • ACCA单科面授-BT
  • ACCA单科面授-MA
  • ACCA单科面授-FA
  • ACCA单科面授-PM
  • ACCA单科面授-FR
  • ACCA单科面授-AA
  • ACCA单科面授-FM
  • ACCA-LW快速PASS智播课
  • ACCA-TX快速PASS智播课
  • ACCA-SBR快速PASS智播课
  • ACCA-SBL快速PASS智播课
  • ACCA-AFM快速PASS智播课
  • ACCA-APM快速PASS智播课

OBU论文辅导课

  • 1.Unit 1: OBU introduction

    • 1 - OBU introduction

  • 2.Unit 2:How to choose Topic and organization

    • 2 - How to choose Topic and organization

  • 3.Unit 3: Structure and presentation of research report (RR)

    • 3 - Structure and presentation of research report (RR)

  • 4.Unit 4: SLS - Skills and Learning Statement

    • 4 - SLS - Skills and Learning Statement

  • 5.Unit 5:PPT

    • 5 - PPT

  • 6.Unit 6:Appendix

    • 6 - Appendix

  • 7.Unit 7: List of Reference and Bibliography

    • 7 - List of Reference and Bibliography

  • 8.Unit 8:How to avoid plagiarism

    • 8 - How to avoid plagiarism

Chapter 1

  • 1.Introduction

    • CH1 Introduction

Chapter 2

  • 1.Business organisations and their stakeholders

    • CH 2 Business organisations and their stakeholders 1

    • CH 2 Business organisations and their stakeholders 2

Chapter 3

  • 1.Financial department and its function

    • CH 3 Financial department and its function

Chapter 4

  • 1.Auditing

    • CH4 Auditing1

    • CH4 Auditing2

Chapter 5

  • 1.Business analysis

    • CH5 Business analysis1

    • CH5 Business analysis2

Chapter 6

  • 1.Costing and pricing

    • CH6 Costing and price1

    • CH6 Costing and price2

Chapter 7

  • 1.Budgeting

    • CH7 Budgeting

Chapter 8

  • 1.Financing

    • CH8 Financing

Chapter 9

  • 1.Investing

    • CH9 Investing

Chapter 10

  • 1.Taxation

    • CH10 Taxation

Chapter 11

  • 1.Hard skills and soft skills in workplace

    • CH11 Hard skills and soft skills

基础课程

  • 1.Unit 1

    • Unit 1 Ethics and Professionalism

  • 2.Unit 2

    • Unit 2 Personal Effectiveness

  • 3.Unit 3

    • Unit 3 Communication and interpersonal skills

  • 4.Unit 4

    • Unit 4 Commercial Awareness

  • 5.Unit 5

    • Unit 5 Leadership and Team Working

  • 6.Unit 6

    • Unit 6 Innovation and skepticism

  • 7.Unit 7

    • Unit 7 Data Analytics

  • 8.Unit 8

    • Unit 8 Integrated Case study

  • 9.Unit 9

    • Unit 9 Strategic Professional

  • 10.Unit 10

    • Unit 10 EPSM Final Assessment

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

    • Introduction

  • 2.Chapter 1 Accounting for management

    • 1-1. The managerial processes of planning, controlling and decision making

    • 1-2. Management accounting and Financial accounting

  • 3.Chapter 2 Data and information

    • 2-1.Types of data

    • 2-2.sources of data

    • 2-3.Impact of the general economic environment on costs/revenues

    • 2-4.Good information

    • 2-5.Types of information

  • 4.Chapter 3 Presenting information

    • 3-1. Report

    • 3-2. Data visualisation

    • 3-3.Tables and diagrams

  • 5.Chapter 4 Cost classification and behaviour

    • 4-1.1 Cost classification-1

    • 4-1.2 Cost classification-2

    • 4-1. Cost classification-exmple

    • 4-2. Cost codes

    • 4-3. Cost objects, cost units and Responsibility centres

  • 6.Chapter 5 Summarising and analysing data

    • 5-1.Big data

    • 5-2.Group and ungrouped data

    • 5-3.Averages

    • 5-4.Dispersion

    • 5-5.Expected values

    • 5-6.Normal distribution

    • 5-7.Spreadsheets

  • 7.Chapter 6 Forecasting

    • 6-0.chapter 6 introduction

    • 6-1. Sampling

    • 6-2. High - low method

    • 6-3. Linear regression analysis

    • 6-4. Index numbers

    • 6-5.1 Time series analysis-1

    • 6-5.2 Time series analysis-2

    • 6-6. Forecasting problems

  • 8.Chapter 7 Accounting for materials

    • 7-0.chapter 7 introduction

    • 7-1.Accounting for materials-1

    • 7-1.Accounting for materials-2

    • 7-2.Inventory valuation methods

    • 7-3.1 Inventory problems-purchasing&holding cost

    • 7-3.2 Inventory problems-ordering cost

    • 7-3.3 Inventory problems-EOQ

    • 7-3.4 Inventory problems-bulk purchase discounts

    • 7-3.5 Inventory problems-EBQ

    • 7-3.6 Inventory problems-When to reorder?

    • 7-3.7 Inventory problems-What stock control system to use

    • 7-4. Just in Time (JlT)

    • 7-5.Ledger entries for material cost

    • 7-6.chapter 7 round up

  • 9.Chapter 8 Accounting for labour

    • 8-1.Remuneration methods

    • 8-2.Direct vs Indirect labour cost

    • 8-3.Labour turnover

    • 8-4.Efficiency,capacity and production volume ratios

    • 8-5.Ledger entries for labour cost

    • 8-6.chapter 8 round up

  • 10.Chapter 9 Accounting for overheads

    • 9-0.chapter 9 introduction

    • 9-1.Absorption costing

    • 9-2.1 The absorption costing process-Allocation&Apportionment

    • 9-2.2 The absorption costing process-Reapportionment

    • 9-2.3 The absorption costing process-Absorption

    • 9-3.Under Over absorption of overheads

    • 9-4.Ledger entries for overheads

    • 9-5.chapter 9 round up

  • 11.Chapter 10 Absorption and marginal costing

    • 10-1.Absorption costing vs marginal costing

    • 10-2.Profit statements

    • 10-3.Reconciling profit

    • 10-4.Advantages and disadvantages of absorption costing and marginal costing

  • 12.Chapter 11 Job, batch, process and service costing

    • 11-1. Job costing

    • 11-2. Batch costing

    • 11-3. Process costing-normal loss

    • 11-3. Process costing-abnormal loss&gain

    • 11-4. Joint and by-products

    • 11-5. Service costing

    • 11-6. chapter 11 round up

  • 13.Chapter 12 Alternative costing methods

    • 12-1. Activity-based costing (ABC)

    • 12-2. Life cycle costing

    • 12-3. Target costing

    • 12-4. Cost management

    • 12-5. chapter 12 round up

  • 14.Chapter 13 Standard costing

    • 13-1. Budgetary planning and control system

    • 13-2. Preparation of budgets

    • 13-3. Fixed and flexible budgets

    • 13-4. Budgets and people

    • 13-5. Impact of the general economic environment on budgeting

    • 13-6. Sustainability in budgeting

    • 13-7. chapter 13 round up

  • 15.Chapter 14 Project appraisal

    • 14-1. Interest

    • 14-2. Investment appraisal techniques

    • 14-3. Relevant costing

    • 14-4. chapter 14 round up

  • 16.Chapter 15 Variance analysis

    • 15-1. Standard costing

    • 15-2. Variance calculation and analysis

    • 15-3. Reconciliation

    • 15-4. chapter 15 round up

  • 17.Chapter 16 Performance measurement overview

    • 16-1. Mission and objectives

    • 16-2. Critical success factors

    • 16-3. Short-termism

    • 16-4. Benchmarking

    • 16-5. External conditions

    • 16-6. chapter 16 round up

  • 18.Chapter 17 Financial performance measurement

    • 17-1. Performance measures

    • 17-2. Management performance measures

    • 17-3. chapter 17 round up

  • 19.Chapter 18 Non-financial performance measurement

    • 18-1. Non-financial performance measures

    • 18-2. Performance measures for services

    • 18-3. Performance measures for not-for-profit organisations

    • 18-4. The balanced scorecard

    • 18-5. chapter 18 Total quality management (TQM)

    • 18-6. chapter 18 round up

  • 20.Section B

    • Section B

基础班

  • 1.Introduction

    • 00-Introduction

  • 2.Chapter 1 Introduction To Financial Accounting

    • 1-1. Definition & Types of accounting

    • 1-2. Types of business entities

    • 1-3. Financial statements-Assets & Liabilities

    • 1-4. Financial statements-Capital

    • 1-5. Users of Financial statements & Corporate govenance

  • 3.Chapter 2 The Regulatory Framework

    • 2-1. Regulatory framework

  • 4.Chapter 3 The IASB’s Conceptual Framework

    • 3-1. Underlying assumption

    • 3-2 IAS 16-Subsequent measurement-Depreciation

    • 3-3 IAS 16-Subsequent measurement-Revaluation model

  • 5.Chapter 4 The Double-entry Book-keeping

    • 4-1. Rules-Assets, liabilities & capital

    • 4-2. Rules-Income & Expense

    • 4-3. Trading

    • 4-4. Exercises

    • 4-5. Balance of accounts

  • 6.Chapter 5 The Accounting System

    • 5-1. Business documents

    • 5-2. Exercises

    • 5-3. Accounting systems

  • 7.Chapter 6 Trading and Sales tax

    • 6-1. Trading

    • 6-2. Sales tax-Principles

    • 6-3. Sales tax-Accounting treatment

  • 8.Chapter 7 Inventory

    • 7-1. Definition & Valuation

    • 7-2. Exercises

    • 7-3. First in, first out (FIFO)

    • 7-4. Average cost (AVCO)

    • 7-5. Exercises

  • 9.Chapter 8 Tangible Non-Current Assets

    • 8-1.Definition, recognition & initial measurement

    • 8-2. Depreciation methods

    • 8-3. Accounting for depreciation

    • 8-4. Revaluation

    • 8-5. Disposal

    • 8-6. Part exchange & Disclosure

  • 10.Chapter 9 Intangible Non-Current Assets

    • 9-1. Intangible assets

    • 9-2. Exercises

  • 11.Chapter 10 Accruals And Prepayments

    • 10-1. Accrued & Prepaid expense

    • 10-2. Relevant ledger accounts

    • 10-3. Accrued & Deferred income

  • 12.Chapter 11 Irrecoverable Debts And Allowance

    • 11-1. Bad debts & Recovered

    • 11-2. Allowance for receivables

    • 11-3. Exercises

  • 13.Chapter 12 Provision And Contingencies

    • 12-1. Provisions

    • 12-2. Contingencies

  • 14.Chapter 13 Capital Structure And Finance Costs

    • 13-1. Share capital

    • 13-2. Reserves

    • 13-3. Revaluation

    • 13-4. Bonus and right issue

    • 13-5. Long-term borrowings

    • 13-6. Income tax

  • 15.Chapter 14 Trial Balance & Correction Of Errors

    • 14-1. Types of errors

    • 14-2. Correction of errors

    • 14-3. Exercises

  • 16.Chapter 15 Cash & Bank Reconciliation

    • 15-1. Petty cash

    • 15-2. Bank reconciliation

    • 15-3. Exercises

  • 17.Chapter 16 Trade receivables and trade payables

    • 16-1. Control account

    • 16-2. Discounts

    • 16-3. Other entries

    • 16-4 supplier statement reconciliation

  • 18.Chapter 17 Preparation Of Financial Statements For Sole Trader

    • 17-1. Preparation-Illustration 1

    • 17-2. Preparation-Illustration 2

  • 19.Chapter 18 Preparation Of Financial Statements For Companies

    • 18-1. A complete set of Financial Statements

    • 18-2. Exercises

  • 20.Chapter 19 Events After The Reporting Period

    • 19-1. Events after reporting period

    • 19-2. Exercises

  • 21.Chapter 20 Statement Of Cash Flows

    • 20-1. Proforma

    • 20-2. Preparation-Illustration

    • 20-3. Exercises

  • 22.Chapter 21 Incomplete Records

    • 21-1. Cost structure

    • 21-2. Credit sales & purchases

    • 21-3. Accounting equation

  • 23.Chapter 22 Introduction to Consolidated Financial Statements

    • 22-1. Types of investments

    • 22-2. Investment in associate

  • 24.Chapter 23 The Consolidated Statement Of Financial Position

    • 23-1. Basic principle

    • 23-2. Goodwill

    • 23-3. Non-controlling interest

    • 23-4. Fair value adjustments

    • 23-5. Intra-group trading

    • 23-6. Preparation of CSOFP

    • 23-7. Exercises

  • 25.Chapter 24 The Consolidated Statement Of Profit or Loss

    • 24-1. CSOPL

    • 24-2. Intra-group trading

    • 24-3. Mid-acquisition

  • 26.Chapter 25 Interpretation Of Financial Statements

    • 25-1. Profitability & Liquidity ratio

    • 25-2. Efficiency & Position ratio

    • 25-3. Limitation of ratio

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 Strategic Management Accounting

    • 1-1 Management activities & Three levels of management

  • 4.Chapter 2 Managing Information

    • 2-1 Source of information & Cost of information & Communication of information & Controls and security

  • 5.Chapter 3 Information System

    • 3-1 Information systems & Types of performance management information systems

  • 6.Chapter 4 Data Analysis

    • 4-1 Termination & 5 Vs for Big data & Big data pyramid & Opportunities and chanllenges for big data

  • 7.Chapter 5 Activity based costing

    • 5-1 Quick review of AC and MC

    • 5-2 Nature of activity based costing & Advantages and disadvantages of ABC & When to use ABC

  • 8.Chapter 6 Life cycle costing

    • 6-1 What is Life Cycle Costing & Characteristics of each stage & Mismanaging return of life cycle costing & Advantages of LCC

    • 6-2 LCC case practice

  • 9.Chapter 7 Target costing

    • 7-1 What is target costing & Steps for target costing & Closing cost gap & Benefits of target costing & Target costing in servic

    • 7-2 Target costing case practice

  • 10.Chapter 8 Throughput accounting

    • 8-1 What is throughput accounting & Theory of constraints (TOC) & Throughput accounting ratio

  • 11.Chapter 9 Environmental costing

    • 9-1 EMA issues & Classification of environmental costs & Accounting for environmental costs

  • 12.Chapter 10 Relevant Cost for Decision Making

    • 10-1.1 Relevant costs

    • 10-1.2.Relevant costs-for material

    • 10-1.3 Relevant costs-for labor

    • 10-2 Minimum price decision

    • 10-3.Make or buy decisions practice

    • 10-3.Make or buy decisions

    • 10-4.Outsourcing decisions

    • 10-5 Shut down decisions

    • 10-5.Shut down decisions practice

    • 10-6.Further processing decision practice

    • 10-6.Further processing decision

  • 13.Chapter 11 Limiting Factor Decisions

    • 11-1.Review:Make or buy decisions with one limiting factor

    • 11-2.Production plan with One limiting factor

    • 11-2.Production plan with One limiting factor practice 1

    • 11-2.Production plan with One limiting factor practice 2

    • 11-2.Production plan with One limiting factor practice 3

    • 11-3.1 Production plan with Multiple limiting factors:linear programming

    • 11-3.2 Production plan with Multiple limiting factors:Example

    • 11-4.Slack and shadow price

  • 14.Chapter 12 Pricing decisions

    • 12-1.Factors affecting pricing decisions

    • 12-2.Demand curve & price elasticity of demand PED

    • 12-3.Optimal pricing and output policy

    • 12-4.Pricing strategy

  • 15.Chapter 13 Cost Volume Analysis

    • 13-1.1 CVP analysis in single product situation-Formulars

    • 13-1.2 CVP analysis in single product situation-Charts

    • 13-2.1 CVP analysis in multi-product situation-Formulars

    • 13-2.2 CVP analysis in multi-product situation-Charts

    • 13-3.Advantages and disadvantages of CVP analysis

  • 16.Chapter 14 Risk and Uncertainty

    • 14-1.General knowlege about risk and Uncertainty

    • 14-2.Expected values

    • 14-3.Value of perfect information

    • 14-4.3 M decision rules

    • 14-5.Sensitivity analysis

    • 14-6.Monte Carlo Simulation

    • 14-7.Decision tree

  • 17.Chapter 15 Budgeting systems

    • 15-1.Plan and control cycle

    • 15-2.Objectives of budgets

    • 15-3.Information used in budgeting

    • 15-4.Budgeting systems and uncertainty

    • 15-5.Probabilistic budgeting

  • 18.Chapter 16 Approaches to Budgeting

    • 16-1.Fixed, flexible and flexed budgets

    • 16-1.1 Fixed, flexible and flexed budgets practice

    • 16-2.Rolling (continuous) budgets

    • 16-3.Incremental budgeting vs zero based budgeting

    • 16-3.1 Incremental budgeting vs zero based budgeting practice

    • 16-4.Activity based budgeting (ABB)

    • 16-5.Beyond budgeting (BB)

    • 16-6.Selecting a suitable budgetary system

    • 16-7.Changing a budgetary system

  • 19.Chapter 17 Quantitative Analysis in Budgeting

    • 17-1.Correlation

    • 17-2.High-low method

    • 17-3.Regression analysis

    • 17-4.Time series analysis

    • 17-5.1 Learning curve model

    • 17-5.2 Learning curve model practice

  • 20.Chapter 18 Standard Costing

    • 18-1.Purpose of standard costing

    • 18-2.Types of standards

    • 18-3.Problems of standard costing in modern environment

  • 21.Chapter 19 Variance Analysis

    • 19-1.Basic variance analysis

    • 19-1.1 Basic variance analysis practice

    • 19-2.Learning effect in variance analysis

    • 19-3.1 Planning and operational variances for material&labor cost

    • 19-3.2 Planning and operational variances for material&labor cost practice

    • 19-3.3 Planning and operational variances for sales

    • 19-3.4 Planning and operational variances for sales practice

    • 19-4.1 Material mix and yield variances

    • 19-4.2 Material mix and yield variances practice

    • 19-5. Sales mix and quantity variances

  • 22.Chapter 20 Financial and non-financial performance evaluating

    • 20-1.FPIs analysis

    • 20-2.NFPIs analysis

    • 20-3.1 Further issues of performance evaluation

    • 20-3.2 Further issues of performance evaluation practice

  • 23.Chapter 21 Balanced Scorecard

    • 21-1.Description of BSC

    • 21-2.1 Benefits and problems of BSC

    • 21-2.2 Benefits and problems of BSC practice

  • 24.Chapter 22 Building Block Model

    • 22-1.1 Description of BBM

    • 22-1.2 Description of BBM practice

  • 25.Chapter 23 Divisional Performance

    • 23-1.Responsibility centers and divisional performance measures

    • 23-2.Transfer pricing between divisions

  • 26.Chapter 24 Performance Measurement in NPO

    • 24-1.Objectives for NFPOs

    • 24-2.Problems with performance measurement of NPO

    • 24-3.Performance for NPO

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

  • 3.Chapter 1 The IASB’s Conceptual Framework

    • 1-1 Objective

    • 1-2. Qualitative characterietics

    • 1-3 Definition, Recognition & Derecognitio

    • 1-4 Measurement

    • 1-5 Presentation

  • 4.Chapter 2 The Regulatory Framework

    • 2-1 Regulatory framework

  • 5.Chapter 3 Tangible Non-current assets

    • 3-1. IAS 16 -Definition, Recognition & Initial measurement

    • 3-2. IAS 16-Subsequent measurement-Depreciation

    • 3-3. IAS 16-Subsequent measurement-Revaluation model

    • 3-4. IAS 16-Disposal

    • 3-5. IAS 40 Investment property

    • 3-6.IAS 23 Borrowing costs

  • 6.Chapter 4 Intangible Non-current assets

    • 4-1. IAS 38-Recognition

    • 4-2. IAS 38-Measurement

  • 7.Chapter 5 Impairment of assets

    • 5-1. IAS 36-Impairment review

    • 5-2. CGUs

    • 5-3. Reversal of a previous loss

  • 8.Chapter 6 Inventory, Non-current assets held for sale and biological assets

    • 6-1 IFRS 5 HCAHFS and Discontinued operation

    • 6-2 IAS 2 Inventory

    • 6-3 IAS 41 Agriculture

    • 6-4 IFRS 13 Fair value measurement

  • 9.Chapter 7 Revenue&Government grant

    • 7-1 IFRS15-FIVE step model

    • 7-2 IFRS15-FIVE step model-Exercises

    • 7-3 IFRS15-Construction contract

    • 7-4 IFRS15-Common types of transactions

    • 7-5 IAS20-Government grant

    • 7-6 IAS20-Repayment of GG

  • 10.Chapter 8 Foreign currency transactions

    • 8-1 Foreign currency transactions

  • 11.Chapter 9 Lease

    • 9-1 IFRS16-lessess accounting

    • 9-2 IFRS16-lessess accounting-Exercises

    • 9-3 IFRS16-Recognition exemption

    • 9-4 IFRS16-Sale&leaseback

  • 12.Chapter10 Financial instruments

    • 10-1 Definition,Recognition&Derecognition

    • 10-2 Measurement of FA-Investment in debt

    • 10-3 Investment in shares

    • 10-4 Measurement of financial liability and equity instrument

  • 13. Chapter 11 Provisions & Events after reporting period

    • 11-1 Definition,recognition&measurement of provisions

    • 11-2 Types of provisions

    • 11-3 Contingencies

    • 11-4 IAS 10

  • 14. Chapter 12 Income tax

    • 12-1 Current tax.

    • 12-2 Deferred tax

    • 12-3 Calculation of deferred tax

    • 12-4 Effect of revaluation

  • 15.Chapter 13-Accounting policies, accounting estimates and Errors

    • 13-1 Accounting policies, accounting estimates and Errors

  • 16.Chapter 14-Preparation of single entity financial statement

    • 14-1. Proforma

    • 14-2. Exercise

  • 17. Chapter 15 IAS 7 Statement of cash flows

    • 15-1.Poforma

    • 15-2.Preparation

    • 15-3.Exercise

  • 18.Chapter 16 Introduction to groups

    • 16-1 Introduction to groups

  • 19.Chapter 17 The consolidated statement of financial position

    • 17-1 Basic principles

    • 17-2. Consideration transferred

    • 17-3.Fair value adjustments

    • 17-4.Intra-group transaction&Goodwill impairment

    • 17-5.Preparation

  • 20. Chapter18-Consolidated statement of comprehensive income

    • 18-1 Approach&Adjustments

    • 18-2 Disposal of a subsidiary

  • 21.Chapter 19-Accounting for associates

    • 19-1 Investment in associate

    • 19-2 Preparation of CSOCI-2020年3月6月-Plank Group

  • 22.Chapter 20 Interpretation of financial statements

    • 20-1 Ratio regarding performance

    • 20-2 Ratio regarding position

    • 20-3 IAS 33 EPS-Baisc EPS

    • 20-4.IAS3 EPS-Diluted EPS

    • 20-5.Interpretation

    • 20-6.Exercise-2017年9月12月Q31

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. Introduction

  • 3. Chapter 1 The concept of audit and other assurance engagements

    • 1-1. Accountability, stewardship and agency

    • 1-2. Objective of external audit

    • 1-3. Assurance engagements

  • 4.Chapter 2 Statutory audit and regulation

    • 2. Statutory audit and regulation

  • 5.Chapter 3 The concept of audit and other assurance engagements

    • 3-1. Corporate governance

    • 3-2. The UK Corporate Governance Code

    • 3-3. Audit committees

  • 6.Chapter 4 Internal audit

    • 4-1. Internal audit and corporate governance

    • 4-2. Nature and purpose of IA assignments

    • 4-3. Outsourcing IA

    • 4-4. External and internal auditors

    • 4-5. Using the work of internal audit

  • 7.Chapter 5 Professional ethics and quality management procedures

    • 5-1. ACCA Code of Ethics

    • 5-2-1.Self-interest threat

    • 5-2-2. Familiarity threat and Intimidation threat

    • 5-2-3. Self-review threats and Advocacy threats

    • 5-3. Obtaining and accepting audit engagements

    • 5-4. ISA 210 and ISA 220

  • 8.Chapter 6 Risk assessment

    • 6-1 ISA 200

    • 6-2. Audit risk

    • 6-3. ISA 320

    • 6-4. Understanding the entity and its environment

    • 6-5-1. Assessing the risks of material misstatement

    • 6-5-2. Audit risks and the auditor’s responses

    • 6-5-3. ROMM at the assertion level (1)

    • 6-5-4. ROMM at the assertion level (2)

    • 6-6. Fraud, laws and regulations

  • 9.Chapter 7 Audit planning and documentation

    • 7-1. The need for planning

    • 7-2. The overall audit strategy and the audit plan

    • 7-3. Interim and final audits

    • 7-4. Audit documentation

  • 10.Chapter 8 Introduction to audit evidence

    • 8-1. Sufficient appropriate audit evidence

    • 8-2. Financial statement assertions

    • 8-3. Procedures for obtaining audit evidence

  • 11.Chapter 9 Internal control

    • 9-1. Systems of internal control

    • 9-2. The use of systems of internal control by auditors

    • 9-3. Walk-through tests and IT environment

  • 12.Chapter 10 Tests of controls

    • 10-1. Audit evidence and tests of controls (recap)

    • 10-2-1. The sales system

    • 10-2-2. The purchases system (1)

    • 10-2-2. The purchases system (2)

    • 10-2-3.The payroll system

    • 10-2-4.The inventory system

    • 10-2-5.The bank and cash system

    • 10-2-6. Non-current assets

    • 10-3. Communication with TCWG

  • 13.Chapter 11 Audit sampling and automated tools and techniques

    • 11-1. Selecting items for testing

    • 11-2. Audit sampling

    • 11-3. Automated tools and techniques

  • 14.Chapter 12 Non-current assets

    • 12-1-1. Tangible non-current assets (ASP)

    • 12-1-2. Tangible non-current assets (Valuation)

    • 12-2. Intangible non-current assets.

  • 15.Chapter 13 Inventory

    • 13-1. Audit procedures for inventory

    • 13-2. The physical inventory count

    • 13-3. Inventory valuation

  • 16. Chapter 14 Receivables

    • 14-1. Audit of revenue

    • 14-2. Audit of receivables

  • 17.Chapter 15 Bank and cash

    • 15-1. Audit of bank balances

    • 15-2. Audit of cash balances

  • 18.Chapter 16 Payables and accruals

    • 16-1. Payables, accruals and purchases

    • 16-2. Payroll

  • 19.Chapter 17 Non-current liabilities, capital and directors’ emoluments

    • 17-1. Non-current liabilities

    • 17-2. Provisions and contingencies

    • 17-3. Capital and directors' emoluments

  • 20.Chapter 18 Not-for-profit organisations

    • 18. Not-for-profit organisations

  • 21.Chapter 19 Audit review and finalisation

    • 19-1. Subsequent events

    • 20-0. Introduction

    • 19-2. Going concern

    • 19-3. Written representations

    • 19-4. Overall review of financial statements

  • 22.Chapter 20 Reports

    • 20-1. ISA 700(Revised)

    • 20-2. ISA 701 key audit matters

    • 20-3. ISA 705 (Revised)

    • 20-4. ISA 706 (Revised)

    • 20-5. ISA 720 (Revised)

    • 20-6. Going concern

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 Financial Management and Financial Objectives

    • 1-2.Corporate objectives

    • 1-3.Non-for-profit organisation

    • 1-4.Agency theory

    • 1-5.Measuring achievements of objectives

  • 4.Chapter 2 The economic environment for business

    • 2-1. Macroeconomic policy objectives

    • 2-2. Macroeconomic policies

    • 2-2.2 Other policies

  • 5. Chapter 3 Financial environment

    • 3-1. Financial institutions

    • 3-2. Financial markets

    • 3-3. FinTech

  • 6. Chapter 4 General knowledge of Working capital management

    • 4-1.Objective of working capital management

    • 4-2.Central role of working capital management

    • 4-3.Working capital measurement

    • 4-4.Working capital measurement practice

  • 7.Chapter 5 Working capital investment and financing

    • 5-1.Working capital investment policy

    • 5-2.Working capital Financing policy

    • 5-3 2016年3月6月Q1-overtrading practice

  • 8.Chapter 6 Management of working capital

    • 6-1.Inventory management

    • 6-2.1 Receivable management-credit policy

    • 6-2.2 Receivable management-early settlement discount

    • 6-2.3 Receivable management-factor

    • 6-2.4 Receivable management-factor practice

    • 6-2.5.Managing foreign account receivable

    • 6-3.Account payment management

    • 6-4.1 Cash management-cash forcast

    • 6-4.2 Cash management-cash management model

    • 6-4.3 Cash management-treasury management

  • 9.Chapter 7 General investment appraisal

    • 7-1.investment appraisal process

    • 7-2.Non-discounting method

    • 7-3 Time value of money and discounting

    • 7-4 discounting method-NPV&IRR

  • 10.Chapter 8 Application of NPV

    • 8-1 Format of NPV

    • 8-1.1 2016 Sep q32

    • 8-2 timing discount rate relevant CF

    • 8-3 Working capital adjustment

    • 8-3.1 2019 Mar q32

    • 8-3.2 2014 dec q4

  • 11.Chapter 9 Specific investment appraisal

    • 9-1 lease or buy

    • 9-1.1 lease or buy practice

    • 9-2 Asset replacement decisions

    • 9-2.1 Asset replacement decisions practice

    • 9-3 Capital rationing

  • 12.Chapter10 Risk and uncertainty

    • 10-1 Risk analysis

    • 10-1.1 2018 mar q32

    • 10-2 Other techniques for managing risk

    • 10-3 Uncertainty analysis

    • 10-3.1 Uncertainty analysis practice

  • 13.Chapter 11 Sources of Finance

    • 11-1 Short term financing

    • 11-2 Long term financing

    • 11-3 Long term financing-debts

    • 11-4 Long term financing-equity

    • 11-5 Long term financing-right issue

    • 11-6 Long term financing-placing&IPO

    • 11-7 ratio analysis

    • 11-8 Other source of finance

    • 11-9 Islamic finance

    • 11-10 SME financing

  • 14.Chapter 12 Cost of capital

    • 12-1 Risk and return

    • 12-2 WACC Calculation

    • 12-3 Cost of debt

    • 12-3.1 Cost of debt practice

    • 12-4 Cost of equity-DVM

    • 12-5 Cost of equity-CAPM

    • 12-6 Summary of calculation of WACC

    • 12-7 Risk adjusted WACC

  • 15.Chapter 13 Capital structure

    • 13-1 Relationship between gearing wacc and value

    • 13-2 The WACC and capital structure theory

  • 16.Chapter 14 Dividend policy

    • 14-1 Dividend theories

    • 14-2 Dividend policy

    • 14-3 Alternatives to cash dividends

  • 17.Chapter 15 Market efficiency

    • 15-1 Market efficiency definition

    • 15-2 level of market efficiency

    • 15-3 Behavior finance

  • 18.Chapter 16 Business valuation

    • 16-1 Asset valuation

    • 16-2 Income valuation

    • 16-3 DVM valuation

    • 16-4 FCF valuation

    • 16-5 Debt valuation

  • 19.Chapter 17 Foreign currency risk management

    • 17-1 Exchange risk basis

    • 17-2 Forcast exchange rate theory

    • 17-3 Managing transaction risk-internal method

    • 17-4 External method-money market hedge

    • 17-5 External method-Derivative Market

    • 17-6 External method-Forward contract

    • 17-7 External method-Future

    • 17-8 External method-Option

    • 17-9 External method-Swap

  • 20.Chapter 18 Interest rate risk management

    • 18-1 Interest risk basis

    • 18-2 The cause of interest rate fluctuations

    • 18-3 Internal method

    • 18-4 External method-OTC

    • 18-5 External method-Future&Option

    • 18-6 External method-Swap&Collar

基础班

  • 1.Introduction

    • The Introduction of LW

  • 2.PART A Essential elements of the legal system

    • Chapter 1 Law and the legal system

    • Chapter 2 Sources of law

  • 3.PART B The law of obligations

    • Chapter 3-4 Formation of contract

    • Chapter 5 Content of contracts

    • Chapter 6 Breach of contract and remedies

    • Chapter 7 The law of torts and professional negligence

  • 4.PART C Employment law

    • Chapter 8 Contract of employment

    • Chapter 9 Dismissal and redundancy

  • 5.PART D The formation and constitution of business organisation

    • Chapter 10 Agency law

    • Chapter 11 Partnership

    • Chapter 12 Corporations and legal personality

    • Chapter 13 Company formation

    • Chapter 14 Constitution of company

  • 6.PART E Capital and the financing of companies

    • Chapter 15 Share capital

    • Chapter 16 Loan capital

    • Chapter 17 Capital maintenance and dividend law

  • 7.PART F Management, administration and the regulation of companies

    • Chapter 18 Company directors

    • Chapter 19 Other company officer

    • Chapter 20 Company meetings and resolution

  • 8.PART G Insolvency law

    • Chapter 21 Insolvency and administration

  • 9.PART H Corporate fraudulent and criminal behaviour

    • Chapter 22 Fraudulent and criminal behaviour

  • 10. ACCA官网机考平台操作指南

    • ACCA BT-LW 官网登录方法

    • ACCA 官网机考操作BT-LW(随时机考)

    • 官网机考操作LW(分季机考)

串讲班

  • 1.Introduction

    • Introduction

  • 2.PART A Essential elements of the legal system

    • Chapter 1 Law and the legal system & Chapter 2 Sources of law

  • 3.PART B The law of obligations

    • Chapter 3-6

    • Chapter 7 The law of torts and professional negligence

  • 4.PART C Employment law

    • Chapter 8 Contract of employment & Chapter 9 Dismissal and redundancy

  • 5.PART D The formation and constitution of business organisation

    • Chapter 10-14

  • 6.PART E Capital and the financing of companies

    • Chapter 15-17

  • 7.PART F Management, administration and the regulation of companies

    • Chapter 18-20

  • 8.PART G Insolvency law

    • Chapter 21

  • 9.PART H Corporate fraudulent and criminal behaviour

    • Chapter 22

串讲班

  • 1.Corporate and Business Law

    • 【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

前导班

  • 1.学前指导班

    • 认识ACCA

    • ACCA官网操作指引

基础班

  • 1. 机考平台操作指南

    • ACCA官网机考操作PM-FM

    • ACCA官网登陆方法

  • 2.Introduction

    • Introduction

  • 3.Part A The Uk tax system and administrations

    • Chapter 1 The Uk tax system

  • 4.Part B Income tax liabilities

    • Chapter 2 Outline of Income Tax

    • Chapter 4 Basis of Assessment

    • Chapter 5 Capital Allowances

    • Chapter 6 Property Income

    • Chapter 7 Relief for Individual Trading Losses

    • Chapter 9 Benefits

    • Chapter 8 Partnerships

    • Chapter 3 Trading Incomes

    • Chapter 10 Income from Employment

    • Chapter 11 National Insurance Contributions and Pension

    • Chapter 12 Self-assessment Individuals

  • 5.Part E Value added tax

    • Chapter 20 Value added tax

  • 6.Part C Corporation tax liabilities

    • Chapter 13 Outline of Corporation Tax

    • Chapter 14 Computing the Corporation Tax

    • Chapter 15 Relief for Corporation Trading losses

    • Chapter 16 Group of Companies

    • Chapter 17 Self-assessment:Companies

  • 7.Part D Capital Gain Tax

    • Chapter 18 Chargeable gain:individual

    • Chapter 19 Chargeable gain:companies

  • 8.PART F Inheritance tax

    • Chapter 21 Inheritance Tax

串讲班

  • 1.Taxation

    • 【202306期】串讲直播

    • 【202303期】习题带练直播

    • 【202309期】习题带练直播

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 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

串讲班

  • 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

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

串讲班

  • 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

基础班(新)

  • 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

  • 5.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

基础班

  • 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

串讲班

  • 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

基础班

  • 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

串讲班

  • 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

基础班(新)

  • 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

基础班

  • 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

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

串讲班

  • 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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