融跃教育

APM Introduction

Chapter 14 Strategic performance issues in complex business structures

Chapter 13 Alternative views of performance measurement and management

Chapter 12 Performance measurement and strategic HRM issues

Chapter 11 The role of quality in performance management systems

Chapter 10 Non-financial performance indicators

Chapter 9 Strategic performance measures in not-for-profit organisations

Chapter 8 Divisional performance and transfer pricing issues

Chapter 7 Strategic performance measures in the private sector

Chapter 6 Performance measurement systems and reports

Chapter 5 Impact of risk and uncertainty

Chapter 4 Organisational change, environmental and ethical issues

Chapter 3 Performance management and control

Chapter 2 Performance hierarchy

Chapter 1 Strategic management accounting

Chapter 15 Predicting and preventing corporate failure

Mock2-JIT

P5-Q29

P5-Q3

P5-Q1

P5-2019真题-2

P5-2019真题-1

P5-63

P5-62

P5-60-SWOT-valuechain-performance matrix-2

P5-60-SWOT-valuechain-performance matrix-1

P5-56-2

P5-56-1

P5-54

P5-34

P5-16-2

p5-16-1

P5-Q59

冲刺班

0 Introduction of SBR

1 Part B The financial reporting framework

Part B The financial reporting framework - Practice

2 Part F The financial reporting framework ED-Current issue

Part F The financial reporting framework ED-Current issue - Practice

3 Part C IFRS15 Revenue from contracts with customers

17 IAS 21 Foreign transactions and entities

16 IAS 41 Agriculture

15 IAS 8 Accounting policies, changes in accounting estimates and errors

14 IAS 12 Income Tax

13 IFRS 13 Fair value measurement

12 IFRS 2 Share-based payment

11 Financial Instruments

10 IAS 19 Employee benefits

9 Part C Financial Instruments

8 Part C IFRS 16 Lease

7 Part C IAS 10 Events after the reporting period

6 Part C IAS 37 Provisions, contingent liabilities and contingent assets

5 Part C Non-current assets - Practice

4 Part C Non-current assets

Part C IFRS15 Revenue from contracts with customers - Practice

18 IFRS for Small and Medium-sized Entitie

19 Group introduction and revision

20 Fundamental ethical and professional principles

21 Interpret financial statements for different stakeholders

Sep 2018 Q3 （a）(i) Practice

Fundamental ethical and professional principles

foreign translation-Rose(11 June)

Overview-section A

Overview-section B

define benefit

Overview-Standards I ( IAS 36 & IFRS 5)

Overview-Standards( IAS 37 & IFRS 9 & IFRS 15 & IFRS 16)

overview-Standards(IAS 19 & IFRS 2& IAS 8 & Ethical)

current issue-ED framework

JOCATT GROUP

IAS 41 Agriculture

IAS 12 Income Tax

MarJune 2017 Q4 (a) Practice

Part B The financial reporting framework - Practice

IFRS 15 Revenue

IAS 38 Intangible assets

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

IAS 19 Employee benefits

11 Financial Instruments

IFRS 2 Share-based payment

IFRS 13 Fair value measurement

operating segements

ACCA SBR 冲刺精品-1

ACCA SBR 冲刺精品-14

ACCA SBR 冲刺精品-15

ACCA SBR 冲刺精品-16

ACCA SBR 冲刺精品-17

ACCA SBR 冲刺精品-18

ACCA SBR 冲刺精品-19

ACCA SBR 冲刺精品-20

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ACCA SBR 冲刺精品-22

ACCA SBR 冲刺精品-13

ACCA SBR 冲刺精品-12

ACCA SBR 冲刺精品-11

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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

chapter 11 Leading and managing people

chapter12 Recruitment and selection

chapter 13 Diversity and equal opportunities

chapter14 individuals,groups,and teams

chapter 15 motivating individuals and groups

chapter16 Training and development

chapter 17 performance appraisal

chapter 10 identifying and preventing fraud

Chapter 8 The role of accounting

chapter 9 control,security,and audit

Chapter 7 Corporate governance and social responsibility

Chapter 6 Organisational culture and committees

Chapter5 Business organisation,structure and strategy

chapter4 microeconomic factors

chapter 3 the macroeconomic environment

chapter1 business organisation and their stakeholders

chapter2 The business environment

Business and technology

chapter 18 personal effectiveness and communication

chapter 19 Ethical consideration

1-1（讲义在这里面）

14-1

13-2

13-1

12-2

12-1

11-2

11-1

10-2

14-2

15-1

19-1

18-2

18-1

17-2

17-1

16-2

16-1

15-2

10-1

9

4-1

3-2

3-1

2-2

2-1

1-4

1-3

1-2

4-2

5-1

8-2

8-1

7-3

7-2

7-1

6-2

6-1

5-2

19-2

LESSON1-1（讲义在这里面）

LESSON5-2

LESSON5-3

LESSON6-1

LESSON6-2

LESSON6-3

LESSON7-1

LESSON7-2

LESSON8-1

LESSON8-2

LESSON5-1

LESSON4-3

LESSON4-2

LESSON1-2

LESSON1-3

LESSON2-1

LESSON2-2

LESSON2-3

LESSON3-1

LESSON3-2

LESSON3-3

LESSON4-1

LESSON8-3

认识ACCA

ACCA官网操作指引

Syllabus to Management accounting

Introduction to Management accounting

High-low method & linear regression

other methods

Time series analysis

Index

Budgetary planning and control systems

Fixed flexible and flexed budgets

Spreadsheet

budget preparation process

Functional budgets

Cash budget

top-down budget

Bottom-up budget

Capital expenditure budgeting

NPV

Payback period

Discounted Payback period

IRR

Standard costing

Direct material cost variance

Direct labour cost variances

Variable production overhead variances

Fixed production overhead variances

Sales variance

Operating statement

Performance measurement

Profitability

Liquidity

Efficiency

Capital structure

Balanced scorescard

Non-profit organisation

Activity based costing (ABC)

Total quality management

Life cycle costing

Target costing

Process costing Joint products and by-products

Process costing

Feature of process costing

The basics of process costing

Losses in process costing

Losses with scrap value

Losses with disposal cost

Valuing closing WIP

Valuing opening WIP

Management accounting system & Financial accounting system

Management activities

Anthony’s view of management activity

Management control system

Information

Types of data

characteristics of good information

Big data

Sampling

Cost classification

Managing cost

Responsibility accounting

Controllable cost

Cost code

Cost behaviour

Presenting Information

Inventory Control

Inventory valuation

Total holding cost

Other Inventory control level

Economic batch quantity (EBQ)

Bulk discounts

Economic order quantity (EOQ)

Ordering cost

Holding cost

Inventory control level

Stocktake

Perpetual inventory

Accounting for materials costs

Measuring labour activity

Labour turnover

Remuneration methods

Accounting for labour costs

Introduction to absorption costing

Three stages of absorption costing

1-Allocation

2.1-apportionment

2.2-reapportionment

3.Overhead absorption

Over and under absorption

Accounting for overhead

Absorption costing

AC profit

Marginal costing

MC profit

Reconciling profits

Job costing

Batch costing

Service costing

Service costing VS. product costing

Benchmarking

Cost reduction

Value analysis

Work study

Part A

Part B

Part C

Part D和 E

新增练习

LESSON1-1

LESSON8

LESSON9-1

LESSON9-2

LESSON10

LESSON11-1

LESSON11-2

LESSON12-13

LESSON13-2

LESSON14

LESSON15-1

LESSON15-2

LESSON15-3

LESSON15-4

LESSON15-5

LESSON7

LESSON6-3

LESSON6-2

LESSON1-2

LESSON1-3

LESSON1-4

LESSON2-1

LESSON2-2

LESSON2-3

LESSON2-4

LESSON3-1

LESSON3-2

LESSON4-1

LESSON4-2

LESSON4-3

LESSON5

LESSON6-1

LESSON15-6

Chapter1 introduction to accounting

Chapter2 the regulatory framework

Chapter4 sources,records and books of prime entry

Chapter5 ledger accounts and double entry

Chapter6 From trial balance to financial statements

Chapter7 inventory

Chapter8 Tangible Non-current asset

Chapter9 intangible non-current assets

Chapter10 accruals and prepayment

Chapter11 provisions and contingencies

Chapter12 irrecoverable debts expenseand allowance

Chapter 13 sales tax

Chapter14 control accounts

Chapter 15 Bank reconciliations

Chapter16 correction of errors

Chapter17 incomplete records

Chapter18 preparation pf financial statements for sole trade

Chapter19 Introduction to company accounting

Chapter20 preparation of financial statement for companies

Chapter21 Events after the reporting period

Chapter22 statement of cash flow

chapter23 introduction of group

chapter24 the consolidate statement of financial position

Chapter25 the consolidated statement of profit or loss

Chapter26 interpretation of financial statement

Business and technology

精选题讲解-1-1

精选题讲解-1-2

精选题讲解-1-3

精选题讲解-2-1

精选题讲解-2-2

精选题讲解-2-3

精选题讲解-2-4

考前冲刺串讲+习题-1

样卷2下

样卷2上

样卷1下

样卷1上

考前冲刺串讲+习题-12

考前冲刺串讲+习题-11

考前冲刺串讲+习题-10

考前冲刺串讲+习题-9

考前冲刺串讲+习题-8

考前冲刺串讲+习题-7

考前冲刺串讲+习题-6

考前冲刺串讲+习题-5

考前冲刺串讲+习题-4

考前冲刺串讲+习题-3

考前冲刺串讲+习题-2

样卷3

Introduction

12-1.Budgetary systems

12-2.Top-down budget

12-3.Bottom-up budget

12-4.Incremental budeting

12-5.Zero based budgeting

12-6.Activity based budgeting

12-7.Rolling budgets

12-8.Beyond budgeting

13-1.High-low method

13-2.Expected Value in budgeting

13-3.Spreadsheets in budgeting

13-4.Learning curves

14-1.Standard costing

15-1.Basic variance

15-2.Material mix variance

15-3.Material yield variance

15-4.Sales mix variance

15-5.Sales quantity variance

15-6.Sales volume variance

16-1.Planning and operational variance for sales

16-2.Planning and operational variance for material

16-3.Planning and operational variance for labour

17-1.Basic concepts of management

17-2.Financial performance indicator

17-3.Non-financial performance indicator

18-1.Divisional performance measurement

19-1.NFP organisation performance

11-1.Risk and uncertainty

11-2.Expected Value

11-3.Decision tree

10-1.Relevant cost

10-2.Make or buy decisions

10-3.Outsourcing

10-4.Further processing decisions

10-5.Shutdown decisions

9-1.Factors of pricing decision

9-2.Methods of pricing decision

1-1.Absorption costing

1-2.Marginal costing

2-1.Activity based costing

3-1.Life cycle costing

4-1.Target costing

5-1.Throughput accounting-Theory of constraints-1

5-2.Throughput accounting-Theory of constraints-2

5-3.Throughput accounting

6-1.Environmental costing

7-1.Cost volume profit analysis-single product公式推导

7-2.Cost volume profit analysis-Assumptions

7-3.Cost volume profit analysis-single product Exercsie

7-4.Cost volume profit analysis-single product chart

7-5.Cost volume profit analysis-multi product

7-6.Cost volume profit analysis-multi product chart

8-1.Limiting factor analysis-single

8-2.Limiting factor analysis-multiple

20-1.Big data

F5 习题 Lecture 2

Task11 Variance analysis

Task10 Budgeting

Task9 Risk and uncertainty

Task8 Relevant costs

Task7 Pricing decisions

Task6 Limiting factor analysis

Task5 CVP analysis

Task4 Throughput accouting

Task3 Target costing

Task2 Life cycle costing

Task1 ABC

Task0 Introduction

F5 习题 Lecture 5

F5 习题 Lecture 4

F5 习题 Lecture 3

Task12 Ratio analysis

Task1

Task11-3

Task12

Task13-1

Task13-2

Task14

Task15-1

Task15-2

Task16-1

Task16-2

Task17

Task18-1

Task18-2

Task18-3

Task19-1

Task19-2

Task11-2

Task11-1

Task2

Task3

Task4

Task5-1

Task5-2

Task6

Task7-1

Task7-2

Task7-3

Task8

Task9-1

Task9-2

Task10-1

Task10-2

Task10-3

Task20

Introduction

Chapter 1 The UK tax system

Chapter 2 Outline of income tax

Chapter 10 Employment income

Chapter 9 Benefits

Chapter 8 Partnership

Chapter 7 Reliefs for individual trading losses

Chapter 6 Property income

Chapter 5 Capital allowance

Chapter 4 Basis of assessment

Chapter 3 Trading income

Chapter 11 National insurance contribution and pension

Chapter 12 Self-assessment: individuals

Chapter 18 Chargeable gain: individual

Chapter 21 Inheritance tax

Chapter 13 Outline of Corporation tax

Chapter 14 Computing the corporation tax

Chapter 15 Relief for corporation trading losses

Chapter 16 Groups of companies

Chapter 17 Self-assessment: companies

Chapter 19 Chargeable gains: companies

Chapter 20 Value added tax

c1.chapter 3 exercise（讲义在这里）

CT Q249

CGT Q134-138

CGT Q144-148

CGT Q149-153

CGT Q154-158

VAT 275-279

VAT 285-289

VAT 305-309

IHT Q198-202

IHT Q207

trading profit

outline

tradingloss

self assessment

c11

ct

CT Q248

CT Q247

CT Q241

c5. chapter 7 exercise

IT Q76

IT Q69

IT Q60

IT Q61.Q63

c2. chapter 5 exercise -1

c3. chapter 5 exercise-2

c4. chapter 6 exercise

IT Q100

CT Q238

CT Q223-227

CT Q208-217

CT A228-232

IT Q116

IT Q115

IT Q114

cgt

介绍

冲刺课程介绍（讲义在这里）

19年下Q2

19年下Q3

19年上Q1

19年上Q2

18年下Q1

18年下Q2

mock 2 A

mock 2 B1

mock 2 B2

mock 2 B3

mock 2 C1

mock 2 C2

19年下Q1

冲刺C21

冲刺C20

冲刺C2

冲刺C3

冲刺C4

冲刺C5

冲刺C6

冲刺C7&15

冲刺C9&10

冲刺C11

冲刺C12&17

冲刺C13&14

冲刺C16

冲刺C18&19

mock2 C3

Chapter1 Conceptual framework

Chapter 12 IFRS16 Leasing

Chapter13 IAS37 provision and IAS10 events after the reporting period

Chapter14 IAS2 inventory and IAS41 Agriculture

Chapter15 Taxation

Chapter17 Reporting financial performance

Chapter 18 IAS33 Earning per share

Chapter 22 Accounting for inflation

IAS21 Foreign currency

Chapter11 Financial insturments

Chapter6.2IAS20 Government grants

Chapter 2 regulatory framework

F3 C3 PPE review(F3内容作C3预习课)

Chapter3.1 IAS16 PPE

Chapter3.2 IAS40 investment property

Chapter3.3 IAS23 Borrowing costs

Chapter4 IAS38 Intangible asset

Chapter5 impairment of assets

Chapter6.1 IFRS15Revenue from contracts with customers

OFF-sheet balance finance

Chapter7 Introduction to group

Chapter8 The consolidated statement of financial position

Chapter9 The consolidated statement of profit or loss and other comprehensive

Chapter10 Accounting for associates

Chapter16 presentation of published financial statement

Chapter19 Calculation and interpretation of accounting ratios and trends

Chapter 20 limitation of financial statements and interpretation technique

Chapter23 specialised,not-for-profit and public sector entities

Chapter21 statement of cash flows

Q1合并利润表

Q2单体报表

Q3现金流量表

Q3合并报表

正课

习题

Nature and development of the external auditor

The objective of external auditor