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  • 融躍教育

    ACCA全科面授課程

    價格: 請咨詢當地分公司

    課程簡介: 全科面授+標準網課 (共13科)

    視頻有效期:48個月

    視頻時長:約1471小時

    詳情介紹

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    課程試聽 推薦

    • OBU論文輔導課-安心班
    • ACCA財經詞匯
    • ACCA全真模擬機考
    • ACCA精品視頻題庫(F階段全科)
    • ACCA精品視頻題庫(P階段全科)
    • ACCA學前指導班
    • ACCA持證教程
    • EPSM職業道德與技能模塊
    • ACCA-BT標準網課
    • ACCA-MA標準網課
    • ACCA-FA標準網課
    • ACCA-LW標準網課
    • ACCA-PM標準網課
    • ACCA-TX標準網課
    • ACCA-FR 標準網課
    • ACCA-AA標準網課
    • ACCA-FM 標準網課
    • ACCA-SBR標準網課
    • ACCA-AFM標準網課
    • ACCA-APM標準網課
    • ACCA-SBL標準網課
    • ACCA單科面授-BT
    • ACCA單科面授-MA
    • ACCA單科面授-FA
    • ACCA單科面授-LW
    • ACCA單科面授-PM
    • ACCA單科面授-TX
    • ACCA單科面授-FR
    • ACCA單科面授-AA
    • ACCA單科面授-FM
    • ACCA單科面授-SBR
    • ACCA單科面授-AFM
    • ACCA單科面授-APM
    • ACCA單科面授-SBL

    OBU論文輔導課

    • 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

    學前指導班

    • 1.前導課

      • 1-認識ACCA

      • 2-1 ACCA科目介紹-F階段

      • 2-2 ACCA科目介紹-P階段

      • 3-ACCA知識串聯

      • 4-ACCA學習規劃

      • 5-ACCA職業發展

      • 6-如何注冊成為ACCA學員

      • 7-My ACCA介紹

      • 8-ACCA官網常見功能介紹(英國官網&中國官網)

      • 9-如何報考考試,取消考試,下載準考證

      • 10-ACCA機考主觀題軟技能

    持證班

    • 1.持證課

      • 1-申請初級&高級商業會計證書

      • 2-EPSM介紹

      • 3-申請OBU學士學位

      • 4-申請UOL碩士學位

      • 5-ACCA會員申請指南

    基礎課程

    • 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

    基礎班

    • 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

    基礎班

    • 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

    基礎班

    • 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

    基礎班

    • 1.The Introduction of LW

      • The Introduction of LW

    • 2.Chapter 1 Law and the legal system

      • 1-1.What is law

      • 1-2 Types of law

      • 1-3.Structure of the courts

    • 3.Chapter 2 Sources of law

      • 2-1.Case law

      • 2-2.Legislation

      • 2-3.Statutory interpretation

      • 2-4.Human Rights Act 1998

    • 4.Chapter 3-4 Formation of contract

      • 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.Chapter 5 Content of contracts

      • 5-1 Terms and representations

      • 5-2 Sources of terms

      • 5-3 Classification of contract terms

      • 5-4 Exclusion clauses

    • 6.Chapter 6 Breach of contract and remedies

      • 6-1 Discharge of contract

      • 6-2 Breach of contract

      • 6-3 Common law remedies

      • 6-4 Equitable remedies

    • 7.Chapter 7 The law of torts and professional negligence

      • 7-1 Tort and other wrongs

      • 7-2 Tort of negligence

      • 7-3 Liability for negligence

      • 7-4 Professional negligence

    • 8.Chapter 8 Contract of employment

      • 8-1 Employment and self-employment

      • 8-2 Employment contract and rights and duties

    • 9.Chapter 9 Dismissal and redundancy

      • 9-1 Dismissal

      • 9-2 Redundancy

    • 10.Chapter 10 Agency law

      • 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.Chapter 11 Partnership

      • 11-1 The introduction of Partnership

      • 11-2 Unlimited Partnership

      • 11-3 Limited Partnership

      • 11-4 Limited Liability Partnership

    • 12.Chapter 12 Corporations and legal personality

      • 12-1 Sole traders

      • 12-2 Company

      • 12-3 Lifting the veil of incorporation

      • 12-4 Types of company

    • 13.Chapter 13 Company formation

      • 13-1 Promoters 公司發起設立人

      • 13-2 Pre-incorporation contracts 公司成立前所訂立的合同

      • 13-3 Company registration procedures 公司登記設立程序

      • 13-4 Statutory books, records and returns 法定登記簿、會計記錄及申報

    • 14.Chapter 14 Constitution of company

      • 14-1 Constitution of a company 公司章程

      • 14-2 Company Objects and capacity 目的條款、經營范圍

      • 14-3 Company name 公司名稱

    • 15.Chapter 15 Share capital

      • 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.Chapter 16 Loan capital

      • 16-1 Borrowing

      • 16-2 Charge

    • 17.Chapter 17 Capital maintenance and dividend law

      • 17-1 Capital maintenance

      • 17-2 Dividend law

    • 18.Chapter 18 Company directors

      • 18-1 Directors

      • 18-2 Appointment, disqualification and removal

      • 18-3 Duties of directors

      • 18-4 Power of directors

    • 19.Chapter 19 Other company officer

      • 19-1 Company secretary

      • 19-2 Company auditor

    • 20.Chapter 20 Company meetings and resolution

      • 20-1 Company meetings

      • 20-2 Resolutions

    • 21.Chapter 21 Insolvency and administration

      • 21-1 Winding up and liquidation

      • 21-2 Administration

    • 22.Chapter 22 Fraudulent and criminal behaviour

      • 22-1 Insider dealing 內幕交易罪

      • 22-2 Market abuse 市場操縱

      • 22-3 Money laundering 洗錢罪

      • 22-4 Fraudulent and wrongful trading 欺詐交易罪及過錯交易

      • 22-5 Bribery 賄賂

      • 22-6 Other offences

    基礎班

    • 1.機考平臺操作指南

      • ACCA官網登錄方法

      • ACCA官網機考操作 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

    基礎班

    • 1.機考平臺操作指南

      • ACCA官網登錄方法

      • ACCA官網機考操作 PM-FM

    • 2.Introduction

      • 0 Introduction

    • 3.Chapter 1 The Uk tax system

      • 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

    • 4.Chapter 2 Outline of Income Tax

      • 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

    • 5.Chapter 3 Trading Incomes

      • 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

    • 6.Chapter 4 Basis of Assessment

      • 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

    • 7.Chapter 5 Capital Allowances

      • 5-0 Introduction

      • 5-1 Defination of Capital allowance

      • 5-2 Classification of plant & machinery

      • 5-3 Allowance

    • 8.Chapter 6 Property Income

      • 6-1 Property bussiness income

      • 6-2 Rent a room relief.

      • 6-3 Furnished holiday letting profit

    • 9.Chapter 7 Reliefs for individual trading losses

      • 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

    • 10.Chapter 8 Partnership

      • 8-1 Assessment of partnerships to tax

      • 8-2 Change in member of partnership

      • 8-3 Loss reliefs for partners

    • 11.Chapter 9 Benefits

      • 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

    • 12.Chapter 10 Employment income

      • 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

    • 13.Chapter 11 National insurance contribution and pension

      • 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

    • 14.Chapter 12 Self-assessment: individuals

      • 12-1 Self-assessment system introduction

      • 12-2 Tax return

      • 12-3 Payment of income tax and CGT

      • 12-4 HMRC power

    • 15.Chapter 13 Outline of Corporation tax

      • 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

    • 16.Chapter 14 Computing the corporation tax

      • 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

    • 17.Chapter 15 Relief for corporation trading losses

      • 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

    • 18.Chapter 16 Groups of companies

      • 16-1 Assiciated companies(≥50%)

      • 16-2 75%subsidiaries(group relief group)

      • 16-3 Chargeable gain group

    • 19.Chapter 17 Self-assessment: companies

      • 17-1 Tax return

      • 17-2 Payment of corporation tax and interest

    • 20.Chapter 18 Chargeable gain: individual

      • 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

    • 21.Chapter 19 Chargeable gains: companies

      • 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

    • 22.Chapter 20 Value added tax

      • 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

    • 23.Chapter 21 Inheritance tax

      • 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

    基礎班(新)

    • 1.Introduction

      • 0.Introduction

      • 0-Introduction

    • 2.Chapter 1 The Uk tax system

      • 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

    • 3.Chapter 2 Outline of Income Tax

      • 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

    • 4.Chapter 3 Trading Incomes

      • 3-1 The badges of trade

      • 3-2 Pro forma for tax adjusted trading profit

      • 3-3 Adjustment of expenditure

      • 3-4 Adjustment of income

      • 3-5 Cash basis for small business

    • 5.Chapter 4 Basis of Assessment

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

    • 6.Chapter 5 Capital Allowances

      • 5-1 Defination of Capital allowance

      • 5-2 Classification of plant & machinery

      • 5-3 Allowance

    • 7.Chapter 6 Property Income

      • 6-1 Property bussiness income

      • 6-2 Rent a room relief

      • 6-3 Furnished holiday letting profit

    • 8.Chapter 7 Relief for Individual Trading Losses

      • 7-1 Trading profit assessment

      • 7-2 Trade loss relief against general income

      • 7-3 Carry forward trade loss relief

      • 7-4 Trade loss relief against capital gain & 5.Losses in the early years of a trade

      • 7-6 Terminal trade loss relief & 7.The choice between loss reliefs

    • 9.Chapter 8 Partnerships

      • 8-1 Assessment of partnerships to tax & 2.Change in membership of partnership & 3.Loss reliefs for p

    • 10.Chapter 9 Benefits

      • 9-1 General rule & 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 of employer's assets

      • 9-7 Other benefits & 8.Exmept benefits

    • 11.Chapter 10 Income from Employment

      • 10-1 Employment and self employment & 2.Basis of assessment for employment income

      • 10-3 Allowable deductions

      • 10-4 Statutory approved mileage allowances

      • 10-5 The PAYE system

    • 12.Chapter 11 National Insurance Contributions and Pension

      • 11-1 Scope of national insurance contribution

      • 11-2 Choice of business medium

      • 11-3 Types of pension scheme & 4.Tax relief rules for pension

      • 11-5 Annual allowance & 6.Lifetime allowance

    • 13.Chapter 12 Self-assessment Individuals

      • 12-1 Self-assessment system introduction & 2.Tax return

      • 12-3 Payment of income tax and CGT

      • 12-4 HMRC power

    • 14.Chapter 13 Outline of Corporation Tax

      • 13-1 Company Residence

      • 13-2 Accounting Period

      • 13-3 Layout of a corporation tax computation

      • 13-4 Tax rate

      • 13-5 Dividends income & 6.Long periods of account

    • 15.Chapter 14 Computing the Corporation Tax

      • 14-1 Trading income-1

      • 14-1 Trading income-2

      • 14-2 Property income

      • 14-3 Interest income & interest payable & 4.Miscellaneous income & 5.Qualifying Charitable Donation

    • 16.Chapter 15 Relief for Corporation Trading losses

      • 15-1 Carry forward trade loss relief & 2.Trade loss relief against total profit

      • 15-3 Terminal trade loss relief & 4.Factors influencing choice of loss relief & 5.Capital losses & 6

    • 17.Chapter 16 Group of Companies

      • 16-1 Assiciated companies(≥50%)& 2.75% subsidiaries (group relief group)

      • 16-3 Chargeable gain group

      • 16-4 Choice of business medium

    • 18.Chapter 17 Self-assessment:Companies

      • 17-1 Tax return

      • 17-2 Payment of corporation tax and interest.mp4

    • 19.Chapter 18 Chargeable gain:individual

      • 18-1 Chargeable persons, disposals and assets & 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-1

      • 18-10 Business relief-2

      • 18-11 Shares and securities

    • 20.Chapter 19 Chargeable gain:companies

      • 19-1 Corporation tax on chargeable gains & 2.Indexation allowance

      • 19-3 Disposal of shares by companies

      • 19-4 Rollover relief & 5.Capital loss

    • 21.Chapter 20 Value added tax

      • 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

    • 22.Chapter 21 Inheritance Tax

      • 21-1 Definition

      • 21-2 Rate of tax & 3.Taper relief

      • 21-4 Computation format

      • 21-5 Tax liability on death estate

      • 21-6 Payment of IHT & 7.Advantages of lifetime transfers

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

      • 21-9 Basic inheritance tax planning

    • 23.sample paper

      • Section A Q1-15

      • Section B Q1

      • Section B Q2

      • Section B Q3-4

    基礎班

    • 1.機考平臺操作指南

      • ACCA官網登錄方法

      • ACCA官網機考操作 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

    基礎班

    • 1.機考平臺操作指南

      • ACCA官網登錄方法

      • ACCA官網機考操作 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

    基礎班

    • 1.機考平臺操作指南

      • ACCA官網登錄方法

      • ACCA官網機考操作 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

    基礎班

    • 1.機考平臺操作指南

      • ACCA官網登錄方法

      • ACCA官網機考操作 PM-FM

      • ACCA官網機考操作 P階段

    • 2.Introduction

      • 0- Introduction

    • 3.Chapter 1 The Conceptual Framework

      • 1-1 Objective,Qualitative characterisicis&Reporting entity

      • 1-2 Definition,Recognition,Derecognition&Measurement

      • 1-3 Presentation&Disclosure

    • 4.Chapter 2 IAS 8 Accounting policies, Changes in Accounting estimates and Errors

      • 2 Chapter 2 IAS 8 Accounting policies, Changes in Accounting estimates and Errors

    • 5.Chapter 3 IAS 2 Inventory

      • 3 Chapter 3 IAS 2 Inventory

    • 6.Chapter 4 IAS 41 Agriculture

      • 4 Chapter 4 IAS 41 Agriculture

    • 7.Chapter 5 IFRS 13 Fair value measurement

      • 5-1 Highet&Best use

      • 5-2 Market

      • 5-3 Valuation techniques

    • 8.Chapter 6 IAS 16 Property,Plant and Equipment

      • 6 Chapter 6 IAS 16 Property,Plant and Equipment

    • 9.Chapter 7 IAS 40 Investment property

      • 7 Chapter 7 IAS 40 Investment property

    • 10.Chapter 8 IAS 38 Intangible Assets

      • 8-1 Recognition

      • 8-2 Measurement

    • 11.Chapter 9 IAS 36 Impairment of asset

      • 9-1 Impairment indicators&Losses

      • 9-2 CGU & Reversal

    • 12.Chapter 10 IAS 37 Provisions, Contingent liabilities and Contingent assets

      • 10-1 Recognition & Measurement

      • 10-2 Restructuring&Environmental provision

      • 10-3 Contingencies

    • 13.Chapter 11 IAS 10 Events after reporting period

      • 11 Chapter 11 IAS 10 Events after reporting period

    • 14.Chapter 12 IFRS 16 Lease

      • 12-1 Lessee accounting

      • 12-2 Lessor accounting

      • 12-3 Sales & Leaseback

    • 15.Chapter 13 Financial instruments

      • 13-1 Definition&Equity instruments

      • 13-2 Debt instruments

      • 13-3 Impairment of financial assets

      • 13-4 Reclassification & Dereognition

      • 13-5.1 Derivatives

      • 13-5.2 Financial contracts VS Executory contracts

      • 13-6 IAS 32&IFRS 7

    • 16.Chapter 14 IAS 19 Employment benefits

      • 14-1 Short-term benefits

      • 14-2 Post-employment benefits

      • 14-3 Post-employment&Termination benefits

    • 17.Chapter 15 IFRS 2 Share-based payment

      • 15-1 Equity-settled share-based payments

      • 15-2 Cash settled share-based payments

      • 15-3 Share-based payaments with a choice of settlement

    • 18.Chapter 16 IFRS 15 Revenue from Contracts with Customers

      • 16-1 FIVE-step model

      • 16-2 Contract costs&Presentation

      • 16-3 Specific guidance

    • 19.Chapter 17 IAS 20 Government grant

      • 17-1 IAS 20 Government grant

    • 20.Chapter 18 IAS 23 Borrowing costs

      • 18-1 IAS 23 Borrowing costs

    • 21.Chapter 19 IAS 12 Income tax

      • 19-1 IAS 12 Income tax

    • 22.Chapter 20 IFRS 3 Business Combination

      • 20-1 Business combination

      • 20-2 Acquirer & Acquisition date

      • 20-3 Fair value adjustments & Non-controlling interest

      • 20-4 Fair value of consideration transferred

    • 23.Chapter 21 IFRS 10 Consolidated financial statements

      • 21-1 Consolidated SOFP

      • 21-2 Consolidated SOCI

    • 24.Chapter 22 IAS 28 Investment in Associate & Joint ventures

      • 22-1 IAS 28 Investment in Associate & Joint ventures

    • 25.Chapter 23 IFRS 11 Joint Arrangements

      • 23-1 IFRS 11 Joint Arrangements

    • 26.Chapter 24 Changes in group structures

      • 24-1 Control obtained

      • 24-2 Specimen question

      • 24-3 Step acquisition

      • 24-4 Control lost

      • 24-5 Control retained

      • 24-6 Significant influence lost

    • 27.Chapter 25 IFRS 5 NCA held for sale and discontinued operations

      • 25-1 IFRS 5 NCA held for sale and discontinued operations

    • 28.Chapter 26 IAS 21 The effects of changes in foreign exchange rates

      • 26-1 Functional and presentation currency

      • 26-2 Translation

      • 26-3 Disposal of a foreign operation

    • 29.Chapter 27 IAS 7 Statement of Cash Flows

      • 27-1 Operating activities

      • 27-2 Investing & Financing activities

    • 30.Chapter 28-Presentation of Financial Statements

      • 28-1 IAS 1

      • 28-2 IFRS 8

      • 28-3 IAS34,IFRS1&IFRS for SMEs

    • 31.Chapter 29-Ethics

      • 29-1 Ethics&IAS 24

      • 29-2 Practice questions

    • 32.Chapter 30-Interpretation of Financial Statements

      • 30-1 Ratio analysis

      • 30-2 APMs

    • 33.Chapter 31-Current issue

      • 31-1 Current issue

    基礎班

    • 1.Introduction

      • Introduction

    • 2.Professional Marks

      • Professional Marks

    • 3.1-0 Part A Introduction

      • 0-Part A Introduction

    • 4. 1-1 NPV Format

      • 01 NPV format

      • 02 Relavant CF

      • 03 CA and Tax

      • 04 Investment in WC

      • 05 Discussion about investment appraisal

    • 5.1-2 Oversea investment

      • 01 oversea NPV format

      • 02 PPPT

      • 03 Addditional tax

      • 04 Discussion about international investment

    • 6.1-3 APV format

      • 3-APV format

    • 7.1-4.1 Real option-BOSP

      • 01 Basicc option pricing-BOSP

      • 02 BOSP-practice-1

      • 03 BOSP-計算過程中的特殊情況

      • 04 BOSP-practice-2

      • 05 Limitation of the Black Scholes Model

    • 8.1-4.2 Real option -Delta

      • 01 Delta hedging

      • 02 Delta-practice

      • 03 comment on delta hedging

    • 9.1-4.3 Real option-Greeks

      • 4.3-Real option-Greeks

    • 10.1-4.4-Real option-real option prcing

      • 4.4-Real option-real option prcing

    • 11.1-5 Other investment appraisal format

      • 01 Investment appraisal focus on profitability

      • 02 Investment appraisal focus on liquidity

      • 03 Investment appraisal focus on risk

      • 04 Discussing

    • 12.1-6 Capital rationing

      • 6-Capital rationing

    • 13.2-0 Part B Introduction

      • 0-Part B Introduction

    • 14.2-1 Source of financing

      • 1-Source of financing

    • 15.2-2 Considerations when choosing source of finance

      • 2-Considerations when choosing source of finance

    • 16.2-3 Bond

      • 01 Cost of debts

      • 01 Cost of debts-practice

      • 02 Valuation

      • 03 Bond duration

      • 04 Modified duration and convexity

    • 17.3-0 Part C Introduction

      • 0-Part C Introduction

    • 18.3-1 M&A additional value

      • 1- M&A additional value

    • 19.3-2&3 Cnsideration calculation&Max Consideration and max premium

      • 2&3-Cnsideration calculation&Max Consideration and max premium

    • 20.3-4 valuation of equity

      • 01 Effcient market

      • 02 Asset valuation model

      • 03 Relative valuation model

      • 04 Flow valuation model

      • 05 BSOP method for valuation

    • 21.3-5 Discussion ablout M&A

      • 5-Discussion ablout M&A

    • 22.4-0&1 Part C Introduction&Credit agencies

      • 0&1-Part C Introduction&Credit agencies

    • 23.4-2 Business reconstruction and finance reconstruction

      • 2-Business reconstruction and finance reconstruction

    • 24.4-3 Impact of reconstruction

      • 00 WACC復習

      • 01 Impact on WACCRisk adujsted WACC

      • 02 Impact on statement of financial position

      • 03 Impact on EPS and gearing

      • 04 Impact on stakeholder

    • 25.5-1 Discussions ablout risk management

      • 1-Discussions ablout risk management

    • 26.5-2 Interest risk management

      • 01-FRA

      • 02 Future

      • 03 Option on futures

      • 04 Collar

      • 05 Swap

    • 27.5-3 Exchage rate risk management

      • 00 types of risk

      • 01 Forward &02 Future

      • 03 Option on forward

      • 04 Option on future

      • 05 Netting

      • 06 Swaps

      • 07 Money market hedging

    • 28.6-1 Dividends irrelevant theory

      • 1 Dividends irrelevant theory

    • 29.6-2 Dividends policy analysis

      • 2 Dividends policy analysis

    • 30.6-3 Dividend capacity=FCFE

      • 3 Dividend capacity=FCFE

    • 31.6-4 Ethical issues

      • 4 Ethical issues

    • 32.7-1 Performance evaluating

      • Performance evaluating

    • 33.8-1 Current issues

      • Current issues

    基礎班(新)

    • 1.Chapter 1 Interest risk management

      • 01 discussion about hedge

      • 02 FRA and example

      • 03 interest future

      • 04 interest future example

      • 05 interest future margin and mark to market&example

      • 06 interest option on future&example

      • 07 interest collar

      • 08 interest collar example

      • 09 interest swap

      • 10 interest swap example

      • 11 2021年9月12月Q2-Brandon Co

      • 12 2020年12月Q3-Fitzharris Co

      • 13 2016年12月Q4-Pault Co

    • 2.Chapter 2 Exchange rate risk management

      • 01 Concepts of exchange rate risk

      • 02 exchange rate forward and future

      • 03 exchange rate forward and future example

      • 04 exchange rate marking to market example

      • 05 exchange rate option on futures

      • 06 exchange rate option on futures example

      • 07 exchange rate option on forward and example

      • 08 exchange netting and example

      • 09 currency swap and example

      • 10 money market

      • 11 2022年3月6月Q2-Frongoch Co

      • 12 2022年12月Q1-Fondir Co

      • 13 2018年12月Q2-Nutourne Co

    • 3.Chapter 3 Investment appraisal approach

      • 00 advanced investment appraisal introduction

      • 01 NPV

      • 02 IRR&MIRR and example

      • 03 recovery duration and example

      • 04 VaR and example

      • 05 sensitivity analysis

      • 06 sensitivity analysis example

      • 07 capital ration and example

      • 08 PCA

    • 4.Chapter 4 International investment appraisal

      • 01 oversea NPV

      • 02 oversea NPV discussing

      • 03 2022年3月6月Q1-Psysor Co

    • 5.Chapter 5 APV

      • 01 APV

      • 02 2021年9月12月Q1-Zhichi Co

      • 03 2018年3月Q2-Tippletine Co

    • 6.Chapter 6 Oversea APV

      • 01 oversea APV

    • 7.Chapter 7 Basic option price

      • 01 basis option valuation

      • 02 delta hedging and practice

      • 03 greeks

    • 8. Chapter 8 Real option pricing

      • 01 Real option pricing

      • 01Equity valuation based BSOP

      • 02 2022年9月Q1-Para Fuels Co

    • 9.Chapter 9 Equity valuation based BSOP

    • 10.Chapter 10 Source of financing

      • 01 Source of finance

      • 02 IPO and other method

      • 03 factor consider when choosing different source of finance

      • 04 islamic finance

    • 11.Chapter 11 Value of bond

      • 01 cost of debts

      • 02 convertible bond example

      • 03 spot yield curve and bppstrapping exmple

      • 04 semi annual rate

      • 05 factor affect credit rating and valuation of bond

      • 06 bond duration and convextity

      • 07 2021年3月6月Q2-Robason Co

    • 12.Chapter 12 Value of Equity

      • 01 book valuation model

      • 02 market valuation model

      • 03 DVM model

      • 04 CF modle

      • 05 2022年9月Q3-Felinhen Co

    • 13.Chapter 13 Cost of capital

      • 01 yield curve theoies

      • 02 WACC

      • 03 effect of gearing

      • 04 risk adjusted wacc

    • 14.Chapter 14 Discussion about M&A

      • 01 merger discussion-1

      • 02 merger discussion 2

      • 03 merger discussion 3

      • 04 types of merger

    • 15.Chapter 15 Merger additional value

      • 01 merger caluculation-1

      • 02 merger caluculation-2

      • 03 2022年12月Q3-Prppleis Co

      • 04 2023年3月6月Q1-Joshua Co

      • 05 2020年3月Q1-Westparley Co

    • 16.Chapter 16 Reconstruction impacts on financial statements

      • 01 reconstruction-1

      • 02 reconstruction-2

      • 03 2021年9月12月Q3-Hanwood Shoes Co

      • 04 2017年12月Q1-Conejo Co

      • 05 2021年3月6月Q1-Chakula Co

    • 17.Chapter 17 Dividends policy

      • 01 Dividends policy

      • 2019.Dec.Q2

      • 2018,Mar Jue Q3

    • 18.Chapter 18 Performance evaluating

      • 01 Performance evaluating

      • 2018.Sep Q2

      • 2017.Dec.Q3

    • 19. Chapter 19 Role of senior financial adviser

      • 01 Role of senior financial adviser

    基礎班

    • 1.機考平臺操作指南

      • ACCA官網登錄方法

      • ACCA官網機考操作 PM-FM

      • ACCA官網機考操作 P階段

    • 2.Chapter 1 Strategic Management Accounting

      • 1-1-1 Planning, control and decision making

      • 1-1-2 Planning and control at different levels

      • 1-1-3 Short-term localised decisions

      • 1-1-4 The changing role of MA

    • 3.Chapter 2 Performance Hierarchy

      • 2-1-1 CSF and KPI

    • 4.Chapter 3 Performance Management and control

      • 3-1-1 Top-down vs bottom-up budgeting

      • 3-1-2 Alternative budget models-Incremental budget

      • 3-1-3 Alternative budget models-Rolling budget

      • 3-1-4 Alternative budget models-ZBB

      • 3-1-5 Alternative budget models-Flexible budget

      • 3-1-6 Alternative budget models-ABB

      • 3-1-7 The future of budgeting

      • 3-1-8 Alternative budget models-Beyond budgeting

      • 3-2-1 Basic Budget Variances-Sales variances

      • 3-2-2 Basic Budget Variances-Material variances

      • 3-2-3 Basic Budget Variances-Labour variances

      • 3-2-4 Basic Budget Variances-Variable production overhead variances

      • 3-2-5 Basic Budget Variances-Fixed production overhead variances

      • 3-2-6 Revising a budget or standard cost

      • 3-2-7 The nature of planning and operational variances

      • 3-3-1 Learning curves

      • 3-3-2 Responsibility and controllability

    • 5.Chapter 4 Changes in business structure and MA

      • 4-1-1 Functional form

      • 4-1-2 Divisional form

      • 4-1-3 Network organisations

      • 4-1-4 Manufacturing businesses

      • 4-1-5 Service businesses

      • 4-2-1 Definition & Principles of BPR

      • 4-2-2 Implementing BPR

      • 4-2-3 Problems of BPR&mplications of BPR for accounting systems

      • 4-3-1 Definition & Principles of Business integration

      • 4-3-2 McKinsey’s 7S’s model

      • 4-3-3 Value chain

    • 6.Chapter 5 Environmental and ethical issues

      • 5-1-1 Strong and weak stakeholder view

      • 5-1-2 Stakeholder interests

      • 5-1-3 Stakeholder mapping

      • 5-2-1 Drawbacks of traditional management accounting

      • 5-2-2 Use of EMA to address these issues

      • 5-2-3 Techniques【基本原理 + 計算(非常重要)】

    • 7.Chapter 6 External influence

      • 6-1-1 Risk appetite

      • 6-1-2 Dealing with risk-uncertainty

      • 6-1-3 Expected values (EVs)

      • 6-1-4 Maximax, Maximin, Minmax regret

      • 6-1-5 Contribution tables

      • 6-1-6 Different stakeholders have different risk appetites

      • 6-2-1 PEST

      • 6-2-2 Porter’s Five Forces

      • 6-2-3 BCG matrix

      • 6-2-4 Adv & Disadv of the BCG matrix

      • 6-2-5 SWOT

    • 8.Chapter 7 MIS and Management reports

      • 7-1-1 Source of management information

      • 7-1-2 Big data and performance management

      • 7-1-3 Recording and processing methods

      • 7-1-4 Examples of information requirements of organisations

      • 7-1-5 ERPS&RFID&Recent IT development

      • 7-1-6 Data analysis

      • 7-2-1 What is lean

      • 7-2-2 Implementing lean principles – the 5 ‘S’s

      • 7-3-1 Cloud technology

      • 7-3-2 Cloud computing vs owned techonolgy

      • 7-3-3 Knowledge management systems

      • 7-3-4 Customer relationship management

      • 7-4-1 Basics of benchmarking

      • 7-4-2 Benchmarking with other exercises&Public sector benchmarking

      • 7-5-1 Evaluating output reports

      • 7-5-2 Four basic criteria which can be used to evaluate performance reports

      • 7-5-3 Potential issues with numerical performance information&Integrated Reporting

      • 7-5-4 P5 Examination of IR @Sept 2016

    • 9.Chapter 8 Financial and Non-financial analysis

      • 8-1-1 The private sector- shareholder benefits

      • 8-1-2 Profitability-PBIT and profit margin

      • 8-1-3 Profitability-EBITDA and EPS

      • 8-1-4 Profitability-ROCE

      • 8-1-5 Profitability-ROI&RI&NPV

      • 8-1-6 Profitability-IRR&MIRR

      • 8-1-7 Gearing and Liquidity

      • 8-2-1 Divisional Performance Management&Responsibility Accounting

      • 8-2-2 ROI&RI&EVA

      • 8-3-1 Basics of transfer pricing

      • 8-3-2 Alternative bases for transfer pricing&Multinational Transfer Pricing

      • 8-4-1 Non-financial performance indicator-1

      • 8-4-2 Non-financial performance indicator-2

      • 8-5-1 Performance management and appraisal-1

      • 8-5-2 Performance management and appraisal-2

    • 10.Chapter 9 Views of PM

      • 9-1-1 Balanced Scorecard

      • 9-1-2 The performance pyramid

      • 9-1-3 Building Blocks

      • 9-1-4 Activity-based management

      • 9-1-5 Value-based management

      • 9-2-1 Corporate failure-1

      • 9-2-2 Corporate failure-2

    • 11.Professional skills

      • Professional skills

    基礎班

    • 1.機考平臺操作指南

      • ACCA官網登錄方法

      • ACCA官網機考操作 PM-FM

      • ACCA官網機考操作 P階段

    • 2.Introduction

      • Introduction

    • 3.Professional Skills

      • Professional Skills

    • 4.Chapter 1 Strategy, leadership and culture

      • 1-1. Leardership

      • 1-1.1. Leardership-example

      • 1-2. Strategy

      • 1-3. Culture

      • 1-3.1 Culture-example

      • 1-4. Chapter 1-summary

    • 5.Chapter 2 Ethical Codes And The Public Interest

      • 2-1. Ethical code

      • 2-2. Fraud and bribery

      • 2-3. Threat and safeguards

      • 2-4. Chapter 2-summary

    • 6.Chapter 3 Corporate Governance

      • 3-1. Agency theory

      • 3-2. Corporate governance

      • 3-3.1 Stakeholder theoty

      • 3-3.2 The role of investors

      • 3-3.3 CSR

      • 3-4.1 Unitary and multi-tier board

      • 3-4.2 Board of director

      • 3-4.3 Normination committee

      • 3-4.4 Remuneration committee

      • 3-5.1 Corporate Reporting

      • 3-5.2 Environmental and social issues

      • 3-5.3 Integrated reporting

      • 3-6.1 Principle and role based approach

      • 3-6.2 OECD,ICGN,SOX

    • 7.Chapter 4 Public Sector And NGO

      • 4-1 Public sector and NGO

    • 8.Part B 真題講解

      • Mar 2020 Q3(c)

    • 9.Chapter 5 The External Environment

      • 5-1. PESTEL

      • 5-2. Porter's Diamond model

      • 5-3. Porter's Five Force model

      • 5-3.1.?Porter's Five Force model Example

      • 5-4 Customer and market

      • 5-5 Scenario planning

      • 5-6 Strategic drift

      • 5-7 Chapter 5 Summary

    • 10.Chapter 6 Strategic Capability

      • 6-1 Strategic capability

      • 6-2 Knowledge management

      • 6-3 Value chain

      • 6-3.1 Value chain example

      • 6-4 SWOT analysis

    • 11.Chapter 7 Competitive Advantage And Strategic Choice

      • 7-1.1 Porter's generic strategy

      • 7-1.2 Strategy clock

      • 7-1.3 Sustaining competitive advantagesa

      • 7-2 BCG Matrix and pubilic sector matrix

      • 7-2.1 BCG example

      • 7-3 Ansoff matrix

      • 7-4 Development methods

      • 7-5 Strategic evaluation-SAFe

    • 12.Part C 真題講解

      • March 2020 Q1 (b)

      • March 2018 Q1 (a)

    • 13.Chapter 8 Assessing And Managing Risk

      • 8-1 Strategy and risk

      • 8-2 Risk management

    • 14.Chapter 9 Internal Control Systems

      • 9-1&2 Internal control(What and why)

      • 9-3 COSO fraework 1(How)

      • 9-3 COSO fraework 2 Conntrol activies

      • 9-3 COSO fraework 3 Information

      • 9-3 COSO fraework 4 Monitoring

      • 9-4 Audit committeeand internal audit

    • 15.Part D-E 真題講解

      • March 2020 Q1 (a)

    • 16.Chapter 10 Financial Analysis

      • 10-1 Financial objectives and strategy

      • 10-2 Funding strategy

      • 10-3 Investment appraisal

      • 10-3.1 Investment appraisal example

      • 10-4 Risk and uncertainty

      • 10-5 Performance position

      • 10-6 Cost management

      • 10-7 Budgeting and standard cost

    • 17. Part F 真題講解

      • March 2020 Q2 (a)

    • 18.Chapter 11 Application Of IT

      • 11-1 Mobile technology and cloud computing

      • 11-2 Big data

      • 11-3 AI

      • 11-4 Information system control

      • 11-5 Cyber security

    • 19.Chapter 12 E-Business

      • 12-1 Strategy model for E-business

      • 12-2 E-procurement

      • 12-3 E-marketing

      • 12-4 Customer relationship management

      • 12-5 Disruptive technology

    • 20.Part G 真題講解

      • March 2020 Q2 (b)

      • March 2020 Q1 (c)

    • 21.Chapter 13 Enabling Success

      • 13-1 Organizational structure

      • 13-2 Relationships-outsourcing

      • 13-3 Performance excellence

      • 13-4 Talent management

    • 22.Chapter 14 Strategic Change

      • 14-1 Types of change

      • 14-2 Contextual features of change

      • 14-3 POPIT model

      • 14-4 Three stage model

      • 14-5 Process redesign

    • 23.Chapter 15 Project Management

      • 15-1 Project management

      • 15-2 Project initiation

      • 15-3 Cost and benefit

      • 15-4 Project planning

      • 15-5 Project excution,control and completion

    • 24.Part H 真題講解

      • March 2020 Q3 (a)

      • March 2020 Q3 (b)

    • 25.Specimen 2(樣卷2)

      • 如何閱讀題目

      • Task 1 Wordprocessor

      • Task 2(a) Spreadsheet

      • Task 2(b) Wordprocessor

      • Task 3(a)

      • Task 3(b) Slide

      • Task 4

      • Task 5

    • 26.真題練習使用指南

      • 真題練習使用指南

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