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课程大纲
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1.Introduction
CH1 Introduction
1.Business organisations and their stakeholders
CH 2 Business organisations and their stakeholders 1
CH 2 Business organisations and their stakeholders 2
1.Financial department and its function
CH 3 Financial department and its function
1.Auditing
CH4 Auditing1
CH4 Auditing2
1.Business analysis
CH5 Business analysis1
CH5 Business analysis2
1.Costing and pricing
CH6 Costing and price1
CH6 Costing and price2
1.Budgeting
CH7 Budgeting
1.Financing
CH8 Financing
1.Investing
CH9 Investing
1.Taxation
CH10 Taxation
1.Hard skills and soft skills in workplace
CH11 Hard skills and soft skills
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
1.Audit and Assurance
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1.Introduction
Introduction
2.Part A Audit framework and regulation
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
3.Part B Planning and risk assessment
Chapter 6 Risk assessment
Chapter 7 Audit planning and documentation
Chapter 8 Introduction to audit evidence
4.Part C Internal control
Chapter 9 Internal control
Chapter 10 Tests of controls
5.Part D Audit evidence
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
6.Part E Review and reporting
Chapter 22 Quality management
Chapter 21 Current issues and developments Reports
Chapter 19 Audit review and finalisation
Chapter 20 Reports
7.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
1.Part A Audit framework and regulation
Section A
2.Part B Planning and risk assessment
Section B
3.Part C Internal control
Section B
4.Part D Audit evidence
Section B
5.Part E Review and reporting
Section A
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.Part F The impact of changes in accounting regulation
Chapter 31-Current issue
10.Part E Interpreting financial statements for different stakeholders
Chapter 30-Interpretation of Financial Statements
11.Part A Fundamental ethical and professional principles
Chapter 29-Ethics
12.Part D Financial statements of group of entities
Chapter 28-Presentation of Financial Statements
Chapter 27 IAS 7 Statement of Cash Flows
Chapter 26 IAS 21 The effects of changes in foreign exchange rates
Chapter 25 IFRS 5 NCA held for sale and discontinued operations
Chapter 24 Changes in group structures
Chapter 23 IFRS 11 Joint Arrangements
Chapter 22 IAS 28 Investment in Associate & Joint ventures
Chapter 21 IFRS 10 Consolidated financial statements
Chapter 20 IFRS 3 Business Combination
13.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
14.Part B The financial reporting framework
Chapter 1 The Conceptual Framework
15.Introduction
Introduction
16.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作 P阶段
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
1.Strategic Business Reporting
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【202506期】考前串讲冲刺
【202509期】考前串讲冲刺
【202512期】考前串讲冲刺
【202603期】考前串讲冲刺
【202606期】考前串讲冲刺
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 P阶段
1.Strategic Business Leader
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【202606期】考前串讲冲刺
1.Advanced Financial Management
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【202603期】考前串讲冲刺
【202606期】考前串讲冲刺
1.机考平台操作指南
ACCA官网登陆方法
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
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 P阶段
1.知识串讲
章节串讲
核心考点
1.Advanced Performance Management
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1.Introduction
Introduction
2.PART A Regulatory Environment
Chapter 1 International regulatory environments for audit and assurance services
3.PART B Professional and Ethical Considerations
Chapter 2 Code of ethics and conduct
Chapter 3 Professional liability
4.PART C Quality management
Chapter 4 Quality control
Chapter 5 Obtaining and accepting professional appointments
5.PART D Planning and conducting an audit of historical financial information
Chapter 6 Planning and risk assessment
Chapter 7 Evidence
Chapter 8 Evaluation and review - matters relating to specific accounting issues
Chapter 9 Group audits and transnational audits
6.PART E Completion, review and reporting
Chapter 10 Completion
Chapter 11 Reporting
7.PART F Other assignments
Chapter 12 Audit-related services and other assurance services
Chapter 13 Prospective financial information (PFI)
Chapter 14 Forensic audits
Chapter 15 Social, environmental and public sector auditing
8.PART G Current Issues and Developments
Chapter 18 Current issues 2
Chapter 17 Assurance on historical non-financial reports
Chapter 16 Current issues
9.PART H Professional skills
Professional skills
10.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作 P阶段
1.Advanced Audit and Assurance
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【202606期】考前串讲冲刺
1.PART D Inheritance tax
Chapter 15 Introduction to IHT
Chapter 16 Inheritance tax – Death estate
Chapter 17 Inheritance tax – valuation and reliefs
Chapter 18 Inheritance tax: further aspects
2.PART E Corporation tax
Chapter 19 Corporation tax computation
Chapter 20 Losses for single companies
Chapter 21 Corporate groups and consortia
Chapter 22 Companies-additional aspects
3.PART F Value added tax
Chapter 23 Value added tax
4.PART G Stamp tax
Chapter 24 Stamp duty tax
5.PART A Ethics, tax avoidance schemes
Chapter 1 Ethics, tax avoidance schemes
6.PART B Income tax
Chapter 2 The income tax computation
Chapter 3 Pensions and other tax-efficient investment products
Chapter 4 Employment income
Chapter 5 Property income and other investment income
Chapter 6 Trade profits
Chapter 7 Assessable trading income and NIC
Chapter 8 Sole trade losses
Chapter 9 Partnerships
7.PART C Capital gains tax
Chapter 10 Chargeable gains – an outline
Chapter 11 Shares and securities
Chapter 12 Chargeable gains reliefs
Chapter 13 Chargeable gains: additional aspects
Chapter 14 Overseas personal taxation
8.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
1.Tax Planning
Chapter 1 Personal tax planning
Chapter 2 Capital tax planning
Chapter 3 Corporation tax planning
1.Introduction
Introduction
2.Part A Ethics,tax avoidance schemes
Chapter 1 Ethics,tax avoidance schemes
3.Part B Income tax
Chapter 2 The income tax computation
Chapter 3 Pensions and other tax-efficient investment products
Chapter 4 Employment income
Chapter 5 Property income and other investment income
Chapter 6 Trading profit
Chapter 7 Assessable trading income and NIC
Chapter 8 Sole trade losses
Chapter 9 Partnerships
4.Part C Capital gains tax
Chapter 10 Chargeable gains - an outline
Chapter 11 Shares and securities
Chapter 12 Chargeable gains reliefs
Chapter 13 Chargeable gains - additional aspects
Chapter 14 Overseas personal taxation
5.Part D Inheritance tax
Chapter 15 Introduction to IHT
Chapter 16 Inheritance tax - Death estate
Chapter 17 Inheritance tax - valuations and reliefs
Chapter 18 Inheritance tax - further aspects
6.Part E Corporation tax computation
Chapter 19 Corporation tax computation
Chapter 20 Losses for single companies
Chapter 21 Corporate groups and consortia
Chapter 22 Companies-additional aspects
7.Part F Value added tax
Chapter 23 Value added tax
8.Part G Stamp duty tax
Chapter 24 Stamp duty tax
1.Advanced Taxation
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【202509期】考前串讲冲刺
【202512期】考前串讲冲刺
【202603期】考前串讲冲刺
【202606期】考前串讲冲刺
1.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作 P阶段
1.PART C Capital gains tax
Chapter 10 Chargeable gains – an outline
Chapter 11 Shares and securities
Chapter 12 Chargeable gains reliefs
Chapter 13 Chargeable gains: additional aspects
Chapter 14 Overseas personal taxation
2.PART D Inheritance tax
Chapter 15 Introduction to IHT
Chapter 16 Inheritance tax – Death estate
Chapter 17 Inheritance tax – valuation and reliefs
Chapter 18 Inheritance tax: further aspects
3.PART E Corporation tax
Chapter 19 Corporation tax computation
Chapter 20 Losses for single companies
Chapter 21 Corporate groups and consortia
Chapter 22 Companies-additional aspects
4.PART F Value added tax
Chapter 23 Value added tax
5.PART G Stamp duty tax
Chapter 24 Stamp duty tax
6.PART B Income tax
Chapter 2 The income tax computation
Chapter 3 Pensions and other tax-efficient investment products
Chapter 4 Employment income
Chapter 5 Property income and other investment income
Chapter 6 Trade profits
Chapter 7 Assessable trading income and NIC
Chapter 8 Sole trade losses
Chapter 9 Partnerships
7.PART A Ethics, tax avoidance schemes
Chapter 1 Ethics, tax avoidance schemes
8.Introduction
Introduction
1.Advanced Taxation
Chapter 1 Personal tax planning
Chapter 2 Capital tax planning
Chapter 3 Owner-managed business tax planning
Chapter 4 Corporation tax planning
