融跃教育

1-认识ACCA

2-1 ACCA科目介绍-F阶段

2-2 ACCA科目介绍-P阶段

3-ACCA知识串联

4-ACCA学习规划

5-ACCA职业发展

6-如何注册成为ACCA学员

7-My ACCA介绍

8-ACCA官网常见功能介绍（英国官网&中国官网）

9-如何报考考试，取消考试，下载准考证

10-ACCA机考主观题软技能

0-1. Introduction

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

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

3-1. Legal factors

3-2. Data protection and security

3-3. Consumer protection

3-4. Question

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

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

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

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

8-1. Corporate governance-1

8-2. Corporate governance-2

8-3. Role of the BOD

8-4. Corporate social responsibility (CSR)

9-1. Accounting-1

9-2. Accounting-2

9-3. Comparison of different software applications-1

9-4. Comparison of different software applications-2

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

11-1. Fraud-1

11-2. Fraud-2

11-3. Systems for preventing and detecting fraud

11-4. Money laundering

11-5. Questions

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

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

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

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

16-1. Learning theories

16-2. The learning organization

16-3. Systematic approach to training and developing

16-4. Questions

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

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

19-1. Approaches to ethics&Management accountability

19-2. Ethics management in organization

19-3. Professional ethics

19-4. Ethical threat

The Introduction of LW

1-1.What is law

1-2 Types of law

1-3.Structure of the courts

2-1.Case law

2-2.Legislation

2-3.Statutory interpretation

2-4.Human Rights Act 1998

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

5-1 Terms and representations

5-2 Sources of terms

5-3 Classification of contract terms

5-4 Exclusion clauses

6-1 Discharge of contract

6-2 Breach of contract

6-3 Common law remedies

6-4 Equitable remedies

7-1 Tort and other wrongs

7-2 Tort of negligence

7-3 Liability for negligence

7-4 Professional negligence

8-1 Employment and self-employment

8-2 Employment contract and rights and duties

9-1 Dismissal

9-2 Redundancy

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

11-1 The introduction of Partnership

11-2 Unlimited Partnership

11-3 Limited Partnership

11-4 Limited Liability Partnership

12-1 Sole traders

12-2 Company

12-3 Lifting the veil of incorporation

12-4 Types of company

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

14-1 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

15-1 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

16-1 Borrowing

16-2 Charge

17-1 Capital maintenance

17-2 Dividend law

18-1 Directors

18-2 Appointment, disqualification and removal

18-3 Duties of directors

18-4 Power of directors

19-1 Company secretary

19-2 Company auditor

20-1 Company meetings

20-2 Resolutions

21-1 Winding up and liquidation

21-2 Administration

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

ACCA官网登录方法

ACCA官网机考操作 PM-FM

0 Introduction

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

2-0 Introduction

2-1 The Uk resident

2-2 Fiscal year (Tax year)

2-3 Lay out of income tax computation

2-4 Classification of income

2-5 Qualifying Interest Paid (Deductible interest)

2-6 Personal allowance (PA)

2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)

2-7 Tax rate

2-9 Spouse special arrangements

2-10 Accrued income scheme

2-11 In class exercise

3-0 Introduction

3-1 The badges of trade

3-2 Pro forma for tax adjusted trading profit

3-3 Adjustment of expenditure

3-4 Adjustment of expenditure

3-5 Cash basis for small business

4-0 Introduction

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

4-2 Current year basis(CYB)

4-3 Opening basis year rules

4-4 Overlap profit

4-5 Closing basis year rules

4-6 Choice of accounting date-first time

4-7 Loss in the early years of trad

5-0 Introduction

5-1 Defination of Capital allowance

5-2 Classification of plant & machinery

5-3 Allowance

6-1 Property bussiness income

6-2 Rent a room relief.

6-3 Furnished holiday letting profit

7-0 Introduction

7-1 Trading profit assessment

7-2 Carry forward trade loss relief

7-3 Trade loss relief against general income

7-4 Trade loss relief against capital gain

7-5 Losses in the early year

7-6 Terminal trade loss relief

7-7 The choice between loss reliefs

8-1 Assessment of partnerships to tax

8-2 Change in member of partnership

8-3 Loss reliefs for partners

9-1 General rule

9-2 Living accommodation benefit

9-3 Living expenses of living accommodation

9-4 Company car and fuel benefit

9-5 Beneficial loan

9-6 Private use

9-7 Other benefits

9-8 Exmept benefits

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

11-1 Scope of national insurance contribution

11-2 Choice of business medium

11-3 Types of pension scheme

11-4 Tax relief rules for pension

11-5 Annual allowance

11-6 Lifetime allowance

12-1 Self-assessment system introduction

12-2 Tax return

12-3 Payment of income tax and CGT

12-4 HMRC power

13-1 Company Residence

13-2 Accounting Period

13-3 Layout of a corporation tax computation

13-4 Tax rate

13-5 Dividends income

13-6 Long periods of account

14-1 Trading income

14-2 Property income

14-3 Interest income & interest payable

14-4 Miscellaneous income

14-5 Qualifying Charitable Donation

14-6 Dividend paid & dividend received

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

16-1 Assiciated companies(≥50%）

16-2 75%subsidiaries(group relief group)

16-3 Chargeable gain group

17-1 Tax return

17-2 Payment of corporation tax and interest

18-1 Chargeable persons, disposals and assets

18-2 Computing a gain or loss

18-3 The annual exempt amount

18-4 Capital losses

18-5 Transfers between spouses civil partners

18-6 Part disposals

18-7 The damage, loss or destruction of an asset

18-8 Chattels

18-9 Principal private residence relief (PPR)

18-10 Business relief

18-11 Shares and securities

19-1 Corporation tax on chargeable gains

19-2 Indexation allowance

19-3 Disposal of shares by companies

19-4 Rollover relief

19-5 Capital loss

20-1 The principles of VAT

20-2 Registration

20-3 Deregistration

20-4 Accounting for and administering VAT

20-5 Calculation of VAT

20-6 VAT invoices and records.

20-7 Penalties

20-8 Special schemes

20-9 Overseas aspects

21-1 Definition

21-2 Rate of tax

21-3 Taper relief

21-4 Computation format

21-5 Tax liability on death estate

21-6 Payment of IHT

21-7 Advantages of lifetime transfers

21-8 Transfer of a spouse's unused nil rate band

21-9 Basic inheritance tax planning

0.Introduction

1-1 The overall function and purpose of tax

1-2 Types of tax

1-3 Overall structure and UK tax system

1-4 Sources of revenue law and practice

1-5 Tax avoidance and tax evasion

1-6 Ethical and professional approach

1-7 Double taxation agreements

2-1 The Uk resident

2-2 Fiscal year (Tax year) & 3 Lay out of income tax computation

2-4 Classification of income & 5 Qualifying Interest Paid (Deductible interest)

2-6 Personal allowance (PA)

2-7 Tax rate

2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)

2-9 Spouse special arrangements

2-10 Accrued income scheme

3-3 Adjustment of expenditure

3-4 Adjustment of income

3-5 Cash basis for small business

4-1 Basis period & Tax year & 2.Basis period rule & 3.Tax year basis

5-1 Defination of Capital allowance

5-2 Classification of plant & machinery

5-3 Allowance

认识ACCA

ACCA官网操作指引

Introduction

Chapter 1 Accounting for management

Chapter 2 Data and information

Chapter 3 Presenting information

Chapter 4 Cost classification and behaviour

Chapter 5 Summarising and analysing data

Chapter 6 Forecasting

Chapter 7 Accounting for materials

Chapter 8 Accounting for labour

Chapter 9 Accounting for overheads

Chapter 10 Absorption and marginal costing

Chapter 11 Job, batch, process and service costing

Chapter 12 Alternative costing methods

Chapter 13 Budgeting

Chapter 14 Project appraisal

Chapter 15 Variance analysis

Chapter 16 Performance measurement overview

Chapter 17 Financial performance measurement

Chapter 18 Non-financial performance measurement

Section B

ACCA BT-LW 官网登录方法

ACCA 官网机考操作BT-LW（随时机考）

【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

【202403期】考前冲刺集训

【202406期】考前冲刺集训

Chapter 1 Introduction to accounting

Chapter 2 The regulatory framework

Chapter 3 The IASB’s Conceptual Framework

Chapter 4 The double-entry book-keeping

Chapter 5 The accounting system

Chapter 6 Trading and Sales tax

Chapter 7 Inventory

Chapter 8 Tangible non-current assets

Chapter 9 Intangible non-current assets

Chapter 10 Accruals and Prepayments

Chapter 11 Irrecoverable debts and Allowance

Chapter 12 Provisions and Contingencies

Chapter 13 Capital structure and Finance costs

Chapter 14 Trial balance & Correction of errors

Chapter 15 Cash & Bank reconciliation

Chapter 16 Trade receivables and trade payables

Chapter 17 Preparation of financial statements for sole trader

Chapter 18 Preparation of financial statements for companies

Chapter 19 Events after the reporting period

Chapter 20 Statement of cash flows

Chapter 21 Incomplete records

Chapter 23 The consolidated statement of financial position

Chapter 24 The consolidated statement of profit or loss

Chapter 22 Introduction to consolidated financial statements

Chapter 25 Interpretation of financial statements

Introduction

ACCA BT-LW 官网登录方法

ACCA 官网机考操作BT-LW（随时机考）

【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

【202403期】考前冲刺集训

【202406期】考前冲刺集训

认识ACCA

ACCA官网操作指引

Chapter 1 Strategic Management Accounting

Chapter 2 Managing Information

Chapter 3 Information System

Chapter 4 Data Analysis

Chapter 5 Activity based costing

Chapter 6 Life cycle costing

Chapter 7 Target costing

Chapter 8 Throughput accounting

Chapter 9 Environmental costing

Chapter 10 Relevant Cost for Decision Making

Chapter 11 Limiting Factor Decisions

Chapter 12 Pricing decisions

Chapter 13 Cost Volume Analysis

Chapter 14 Risk and Uncertainty

Chapter 15 Budgeting systems

Chapter 16 Approaches to Budgeting

Chapter 17 Quantitative Analysis in Budgeting

Chapter 18 Standard Costing

Chapter 19 Variance Analysis

Chapter 20 Financial and non-financial performance evaluating

Chapter 21 Balanced Scorecard

Chapter 22 Building Block Model

Chapter 23 Divisional Performance

Chapter 24 Performance Measurement in NPO

Introduction

ACCA官网登陆方法

ACCA官网机考操作PM-FM

【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

【202403期】考前冲刺集训

【202406期】考前冲刺集训

Introduction

Chapter 1 The conceptual framework

Chapter 2 The regulatory framework

Chapter 3.1 Tangible non-current assets

Chapter 3.2 IAS40 Investment property

Chapter 3.3 IAS23 Borrowing costs

Chapter 4 IAS38 Intangible assets

Chapter 5 Impairment of assets

chapter 6.1 IFRS 15 revenue from contract with customers

Chapter 6.2 IAS 20 Government grants

Chapter 7 Introduction to groups

Chapter 8 The consolidated statement of financial position

Chapter 9 The consolidated statement of profit or loss and other comprehensive income

Chapter 10 Accounting for associates

Chapter 11 Financial instruments

Chapter 12 IFRS 16 Leasing

Chapter 13 IAS 37 Provisions and IAS 10 Events after the reporting period

Chapter 14 IAS 2 Inventory & IAS 41 Agriculture

Chapter 15 Taxation

Chapter 16 Presentation of published financial statements

Chapter 17 Reporting financial performance

Chapter 18 Earnings per share

Chapter 19 Interpretation of financial statements

Chapter 20 Limitations of financial statements and interpretation techniques

Chapter 21 Statement of cash flow

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

ACCA官网登陆方法

ACCA官网机考操作PM-FM

习题讲解

Part B Accounting for transactions in financial statements

Part A The conceptual and regulatory framework

Part C Analysing and interpreting financial statements

Part D Preparation of financial statements

Section A

Section B

Section C

ACCA官网登陆方法

ACCA官网机考操作PM-FM

Introduction

Chapter 1 The IASB’s Conceptual Framework

Chapter 2 The Regulatory Framework

Chapter 3 Tangible Non-current assets

Chapter 4 Intangible Non-current assets

Chapter 5 Impairment of assets

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

Chapter 7 Revenue&Government grant

Chapter 8 Foreign currency transactions

Chapter 9 Lease

Chapter10 Financial instruments

Chapter 11 Provisions & Events after reporting period

Chapter 12 Income tax

Chapter 13-Accounting policies, accounting estimates and Errors

Chapter 14-Preparation of single entity financial statement

Chapter 15 IAS 7 Statement of cash flows

Chapter 16 Introduction to groups

Chapter 17 The consolidated statement of financial position

Chapter18-Consolidated statement of comprehensive income

Chapter 19-Accounting for associates

Chapter 20 Interpretation of financial statements

【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

【202403期】考前冲刺集训

【202406期】考前冲刺集训

Introduction of AA

Chapter 1 audit and other assurance engagement

Chapter 2 statutory audit and regulation

Chapter 3 corporate goverance

Chapter 4 professional ethics and quality control procedures

Chapter 5 internal audit

Chapter 6 Risk assessment and responses to assessed risks

Chapter 7 Audit Strategy, Audit Planning and Documentation

Chapter 8 Introduction to Audit Evidence

Chapter 9 Internal control

Chapter 10 Types of internal control

Chapter 11 Audit sampling, Automated tools and techniques and using the work of others

Chapter 12 Substantive procedure

Chapter 13 Audit not-for-profit organizations and small organisations

Chapter 14 Audit review and finalization

Chapter 15 Reports

ACCA官网登陆方法

ACCA官网机考操作PM-FM

Section A

Section B

知识点提点

Part A 知识串讲&习题

Part B 知识串讲&习题

Part C 知识串讲&习题

Part D 知识串讲&习题

Part E 知识串讲&习题

Introduction

Chapter 1 The concept of audit and other assurance engagements

Chapter 2 Statutory audit and regulation

Chapter 3 The concept of audit and other assurance engagements

Chapter 4 Internal audit

Chapter 5 Professional ethics and quality management procedures

Chapter 6 Risk assessment

Chapter 7 Audit planning and documentation

Chapter 8 Introduction to audit evidence

Chapter 9 Internal control

Chapter 10 Tests of controls

Chapter 11 Audit sampling and automated tools and techniques

Chapter 12 Non-current assets

Chapter 13 Inventory

Chapter 14 Receivables

Chapter 15 Bank and cash

Chapter 16 Payables and accruals

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

Chapter 18 Not-for-profit organisations

Chapter 19 Audit review and finalisation

Chapter 20 Reports

ACCA官网登陆方法

ACCA官网机考操作PM-FM

【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

【202403期】考前冲刺集训

【202406期】考前冲刺集训

Chapter 1 Financial Management and Financial Objectives

Chapter 2 the economic environment for business

Chapter3 financial markets，moeny markets and institutions

Chapter 4 General knowledge of working capital management

Chapter 5 management of working capital

Chapter 6 working capital finance and investment

Chapter 7 general investment appraisal

Chapter 8 Application of NPV

Chapter9 Specific investment appraisal

Chapter10 risk and uncertainty

Chapter 11 sources of Finance

Chapter12 cost of debt

Chapter13 cost of equity

Chapter 14 Gearing and capital structure

Chapter15 Dividend policy

Chapter16 market efficiency

Chapter17 business valuation

Chapter 18 Foreign currency risk management

Chapter 19 Interest rate risk management

Introduction

ACCA官网登陆方法

ACCA官网机考操作PM-FM

Section A

Section B

Section C

Part A 知识串讲&习题

Part B 知识串讲&习题

Part C 知识串讲&习题

Part D 知识串讲&习题

Part E 知识串讲&习题

Part F 知识串讲&习题

Part G 知识串讲&习题

ACCA官网登陆方法

ACCA官网机考操作PM-FM

Introduction

Chapter 1 Financial Management and Financial Objectives

Chapter 2 The economic environment for business

Chapter 3 Financial environment

Chapter 4 General knowledge of Working capital management

Chapter 5 Working capital investment and financing

Chapter 6 Management of working capital

Chapter 7 General investment appraisal

Chapter 8 Application of NPV

Chapter 9 Specific investment appraisal

Chapter10 Risk and uncertainty

Chapter 11 Sources of Finance

Chapter 12 Cost of capital

Chapter 13 Capital structure

Chapter 14 Dividend policy

Chapter 15 Market efficiency

Chapter 16 Business valuation

Chapter 17 Foreign currency risk management

Chapter 18 Interest rate risk 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

【202403期】考前冲刺集训

【202406期】考前冲刺集训