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超实用 acca f重要知识点讲解及考点分析

作者:高考题库网
来源:https://www.bjmy2z.cn/gaokao
2021-03-03 21:06
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2021年3月3日发(作者:curie)




超实用


| ACCA F9


重要知识点讲解及考点分析




考试题型





Section A


单选题


2



*15



Section B


综合单选题


10'(


每题


5


道选择)


*3



Section C


综合计算题


20' * 2





核心练习真题





DEC 14 - Mar/Jun 16



Specimen paper 2016



Specimen paper 2014




Part A Financial management function



Part B Financial management environment




考试分布



Section A


单选题


4-6




考点类型



基本概念

< br>,


注意理解,运用到


scenario question





ratio


小计算(


TSR




复习计划



Exam Kit &


历年真题:选择题(


Section A




考点总结



1.


讨论


Financialmanagement & objective



Objectives



maximization of shareholder wealth VS accounting profit



计算能够反映盈利能力和对股东财富的影响的


ratio





常见


Ratio



1



Shareholder wealth



TSR



DPS, Dividend yield



EPS, P/E ratio



2



Financial perf ormance



profitability



ROCE



ROE



2.


激励高管实现股东财富最大化的目标



a) Managerial reward schemes:



Performance-related bonus, share,shareoption



b) corporate governance



c) stock exchange market rule





3. Objective setting in not forprofitorganizations


非盈利机构指标



value for money(Economy



Efficiency



Effetive ness)





1


)财政政策


Fiscal policy VS


货币政策


monetary policy



Fiscal policy



Taxation



Government expenditure (budget, government borrowing)



2)


宏观经济目标


Macroeconomicpolicy & targets





3)


政府干预


competitionpolicy< /p>



government assistance



green policies



corporate governanceregulation



4.


货币市场


money VS


资本市场


capitalmarkets



i) Role of financial intermediaries


金融中介作用



ii) principal money market instruments


主要的货币市场工具




VS



Monetary policy



Interest rate



Money supply



Part C Working capitalmanagement



考试分布




Section A


单选题


3-4



or Section A


单选题


2




Section B


综合单选题


10




Section C


综合计算题


20






考点类型



文字理论


WC management



inventory,receivables, payables, cash


管理工具计算





复习计划



Exam Kit &


历年真题:选择题


&


计算题




考点总结



ivesof WC management



i) WC investment policy: aggressive/conservative



ii) central role of WC managment infinancialmanagement



iii) Factors determine the level ofworkingcapital investment




结合行业特征,公司


working capital


管理策略及


operatingcycle



iv) working capital financing policy


融资策略



a)permanent andfluctuatingworking capital



b)Aggressive, Conservative,Matching





ory management


存货管理



i)


计算


EOQ &


讨论


EOQassumption, disadvantage



ii)


计算


Whether take Bulkpurchase discount



cost vs benefit



iii)


计算


Inventory level:buffer inventory/re-order level/averageinventory



iv)


讨论


Just-in-time





ablesmanagement


应收账款管理



i)Calculate and discuss of offeringcashdiscount



ii)Calculate and discuss of factorservice:recourse VS non-recource



思考角度:


cost VS benefit



iii) Factor considering to formulatereceivablepolicy

以及应收账款管理


3


个流程



Credit analysis system, Creditcontrolsystem



Debt collectionsystem





management



i) cash balance status and investingchoice



ii) cash budget & forcast



iii) Baumol model and the Miller-Orr model





operating cycle



i)


计算


ratio



Inventorydays, receivable days,payable days, operating cycle



Ratio analysis: current ratio, sales/networkingcapital,



(ii) Cash flow budget



(iii) Overtrading and overcapitalization




Part D Investment appraisal



考试分布




Section A


单选题


2-3




Section C


综合计算题


20






复习计划



Exam Kit&


历年真题:选择题


&


大题计算题





考点总结



ment appraisal methods




各种方法优缺点



i) ROCE: accouting profit



ii) Payback period



iii) IRR



iv)


核心计算考点


NPV


:注意


inflation

< p>


relevantcashflow



working capital ,Timing for tax relief





& uncertainty



i) Difference between risk and uncertainty


文字理解



ii) EV


计算


&


优缺点



iii)Sensitivity analysis


计算优缺点





l investment decision



i)Lease or buy




分析


Cost VS benefit, consider relevant cashflow



ii) Asset replacement



iii) Capital rationing


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