融躍教育

0-1. Introduction

1-1. Definition of organization&The reason for the existence of an organization

1-2. Types of organization-1

1-3. Types of organization-2

1-4. Types of organization-3

1-4. Types of organization-3

1-6. Stakeholders conflict and management of stakeholders-1

1-7. Stakeholders conflict and management of stakeholders-2

1-8. Question

2-1. Business environment

2-2. SWOT analysis &Porter’s Five Competitive Forces model

2-3. Porter’s Value chain analysis&Value network

2-4. The political environments

2-5. Social and demographic factors-1

2-6. Social and demographic factors-2

2-7. Question

3-1. Legal factors

3-2. Data protection and security

3-3. Consumer protection

3-4. Question

4-1. Definition of Marco-economics

4-2. The business cycles

4-3. The objectives of Marco-economics-1

4-4. The objectives of Marco-economics-2

4-5. The objectives of Marco-economics-3

4-6. The objectives of Marco-economics-4

4-7. The objectives of Marco-economics-5

5-1. Definition of micro-economics&Utility

5-2. Demand-1

5-3. Demand-2

5-4. Supply-1

5-5. Supply-2

5-6. Equilibrium price

5-7. Types of market

5-8. Questions-1

5-9. Questions-2

5-10. Questions-3

5-11. Questions-4

5-12. Questions-5

6-1. The informal and informal business organization

6-2. Business organization design-1

6-3. Business organization design-2

6-4. Business organization design-3

6-5. Business organization design-4

6-6. Business organization design-5

6-7. Functions of department-1

6-8. Functions of department-2

6-9. Functions of department-3

6-10. Functions of department-4

6-11. Questions

7-1. Organizational culture-1

7-2. Organizational culture-2

7-3. Organizational culture-3

7-4. Committees-1

7-5. Committees-2

7-6. Committees-3

7-7. Questions

8-1. Corporate governance-1

8-2. Corporate governance-2

8-3. Role of the BOD

8-4. Corporate social responsibility (CSR)

9-1. Accounting-1

9-2. Accounting-2

9-3. Comparison of different software applications-1

9-4. Comparison of different software applications-2

10-1. Definition of internal control system

10-2. Sales cycle&Purchases cycle-1

10-3. Sales cycle&Purchases cycle-2

10-4. Payroll system&Inventory system

10-5. Internal audit&External audit

10-6. IT system security and safety

10-7. Impact of financial technology (Fintech) on accounting systems&Internal checks

10-8. Information systems

10-9. Questions

11-1. Fraud-1

11-2. Fraud-2

11-3. Systems for preventing and detecting fraud

11-4. Money laundering

11-5. Questions

12-1. Leadership, management and supervision

12-2. Theories of management-1

12-3. Theories of management-2

12-4. Trait (qualities) theory

12-5. Style theory

12-6. Contingency approaches to leadership

12-7. Questions

13-1. Definition of recruitment and selection

13-2. Job analysis

13-3. Advertising vacancies

13-4. Selection methods

13-5. Discrimination

13-6. Managing diversity

13-7. Questions

14-1. Individual

14-2. Group&Team

14-3. Team member roles-1

14-4. Team member roles-2

14-5. Team building

14-6. Evaluating team effectiveness

14-7. Questions

15-1. Maslow’s hierarchy of needs

15-2. MeGregor’s theory X and Y

15-3. Herzberg’s two-factor theory-1

15-4. Herzberg’s two-factor theory-2

15-5. Process theory&The reward packages

15-6. Questions

16-1. Learning theories

16-2. The learning organization

16-3. Systematic approach to training and developing

16-4. Questions

17-1. The purpose and process of performance appraisal

17-2. Types of appraisal system

17-3. The techniques of appraisal&The appraisal interviews

17-4. Interview approaches&Barriers to effective appraisal

18-1. Effective time management

18-2. Competence frameworks and personal development

18-3. Sources of conflict and solutions

18-4. Communication in business-1

18-5. Communication in business-2

18-6. Questions

19-1. Approaches to ethics&Management accountability

19-2. Ethics management in organization

19-3. Professional ethics

19-4. Ethical threat

0-1 Introduction

1-1 Information

1-2 Planning, control and decision making

1-3 Financial accounting and cost and management accounting

2-1 Types of data

2-2 Source of data

2-3 Big data

2-4 Sampling

2-5 Presenting information

3-1 Direct cost and indirect cost

3-2 Production and non-production cost

3-3 Cost behaviour

3-4 Cost codes

3-5 Cost units, cost objects and responsibility centres

4a-1 Correlation

4a-2 Linear regression analysis

4a-3 Time series

4a-4 Index

4a-5 Expected value

4b-1 Grouped and ungrouped data

4b-2 Average

4b-3 Dispersion

4b-4 Probabilities and expected values

4b-5 Normal distribution

4b-6 Using the distribution to calculate probabilities

5-1 Ordering and issuing inventory

5-2 The storage of raw material

5-3 Inventory control level

5-4 Inventory valuation

5-5 Accounting for material

6-1 Measuring labour activity

6-2 Remuneration methods

6-3 Recording labour costs

6-4 Labour turnover

6-5 Accounting for labour costs

7a-1 Introduction to absorption costing

7a-2 Overhead allocation

7a-3 Overhead apportionment

7a-4 Overhead absorption

7a-5 Over and under absorption of overheads

7a-6 Ledger entries relating to overheads

7b-1 Marginal costing

7b-2 Calculation of profit

7b-3 Reconciling profits

7b-4 Absorption costing vs marginal costing

8a-1 The basic of process costing

8a-2 Losses in process costing

8a-3 Losses with scrap value

8a-4 Losses with a disposal cost

8a-5 Valuing closing WIP

8a-6 Valuing opening WIP- FIFO method

8a-7 Valuing opening WIP- weighted average cost method

8b-1 Joint products and by-products

8b-2 Dealing with common costs

9a-1 Job costing

9a-2 Batch costing

9a-3 Service costing

9b-1 Activity based costing

9b-2 Total quality management

9b-3 Life cycle costing

9b-4 Target costing

10a-1 Budgeting planning and control systems

10a-2 Controllable costs

10a-3 Fixed and flexible budgets

10a-4 Spreadsheet

10b-1 Budgetary preparation process

10b-2 Functional budget

10b-3 Cash budget

11-1 Behavioural implications of budgeting

11-2 Participation and performance evaluation

11-3 The use of budgets as targets

11-4 The management accountant and motivation

12a-1 Capital and revenue expenditure

12a-2 Time value of money

12b-1 Method of project appraisal

12b-2 Net present value

12b-3 The payback period

12b-4 Internal rate of return(IRR)

12b-5 Relevant and non-relevant cost

13-1 Introduction to standard costing

13-2 Setting standards

14a-1 Direct material cost variances

14a-2 Direct labour cost variances

14a-3 Variable production overhead variances

14a-4 Fixed production overhead variances

14a-5 The reasons for cost variance

14a-6 The significance of cost variance

14b-1 Sales variances

14b-2 Operating statements

14b-3 Variances in a standard MC system

14b-4 Deriving actual data from standard details and variances

14b-5 Control action

15-1 Performance measurement and mission statement

15-2 Goals and objectives

15-3 Benchmarking

15-4 External conditions

16-1 Performance measures

16-2 Profitability

16-3 Liquidity

16-4 Efficiency ratio

16-5 Gearing ratio

16-6 Management performance measures

16-7 Cost reduction

16-8 Value analysis

17-1 Non-financial objectives

17-2 Performance measures for manufacturing businesses

17-3 Performance measures for contract and process costing environment

17-4 Performance measures for services

17-5 3E

17-6 The balanced scorecard

0-1. Introduction

1-1. Definition of financial accounting

1-2. Types of accounting

1-3 Business entity

1-4. Users of financial information

1-5. Governance

1-6.1 The elements of the financial statements

1-6.2.1 SOFP

1-6.2.2 SOPL and OCI

2 The Regulatory Framework

3-1.Underlying assumption

3-2.The qualitative characteristics of financial information

3-3.Accounting concepts

4-1.Debit and Credit

4-2.exercise

5-1.Source documents

5-2.books of prime entry

5-3.From ledger to financial statements

6-1.Recording sales and purchase returns

6-2.Sales Tax

7-1.IAS 2 Inventory

7-2.Counting inventory

7-3.Measurement of inventories

8-1. NCA&CA

8-2. Capital&revenue expenditure

8-3. IAS 16 PPE

8-3.1 IAS 16 PPE initial measurements and depreciation

8-3.2 Changes in accounting estimates

8-3.3 Disposal NCA和總結

8-3.4 Revaluation of NCA

8-3.5 NCA registers

8-3.6 Disclosure

9-1.Definition

9-2.Research and development

9-3.Amortization

9-4.Goodwill

9-5.Disclosure

10-1.prepayment

10-2.accruals

10-3.accrued income

10-4.prepaid income

11-1. bad debts and allowance for receivables

11-2. Example and 總結

12-1. Liability

12-2. provision

12-3. Contingent liability

12-4. Contingent assets

13-1. Basic concepts

13-2. Difference between company and sole trade

13-3.1 Authorised share capital

13-3.2 Two type of share capital

13-3.3 Preference shares

13-4. Other reserves

13-5. Statment of change in equity

13-6. Debt

13-7. Chapter 13總結

14-1.Trial balance

4-2.1 Errors will not affet TB

14-2.2 errors will affect TB

14-3. example

15-1. petty cash system

15-2. bank reconciliation

16-1. Introduction

16-2. Reconciliation

16-3. Contra entries

16-4. Sale return

16-5. purchase return

16-6. Interest on overdue accounts

16-7. A receivable ledger control account

16-8. A payable ledger control account

16-9. Supplier statement reconciliation

17-1. Year-end ajustment and 報表復習

17-2. example

18 Incomplete Records

19 Events After The Reporting Period

20-1. Definintion and direct method

20-2. indirect method

20-3. example

21-1. Summarise the different types of investment

21-2. Subsidiary

21-3. Associate

21-4. Trade investment

22-1. Basic principle of consolidated SOFP

22-2. 合并資產負債表邏輯-1

22-2. 合并資產負債表邏輯-2

22-2.1 合并資產負債表example

22-3. 合并利潤表邏輯

22-4. 合并報表-example 2

22-4. 合并報表-example 3

22-4. 合并報表-example 4

22-4. 合并報表-example 5

23-0. Introduction

23-1. Profitability

23-2. Long-term solvency and stability

23-3. Short-term solvency and liquidity

23-4. Efficiency

23-5. Limitations of ratio analysis

24-1. Disclosures

24-2. Example

24-2. Example

The Introduction of LW

1-1.What is law

1-2 Types of law

1-3.Structure of the courts

2-1.Case law

2-2.Legislation

2-3.Statutory interpretation

2-4.Human Rights Act 1998

3-1.The nature of a simple contract

3-2.Agreement

3-3.Consideration

3-4.Intention to create legal relations

3-5.Doctrine of privity

5-1 Terms and representations

5-2 Sources of terms

5-3 Classification of contract terms

5-4 Exclusion clauses

6-1 Discharge of contract

6-2 Breach of contract

6-3 Common law remedies

6-4 Equitable remedies

7-1 Tort and other wrongs

7-2 Tort of negligence

7-3 Liability for negligence

7-4 Professional negligence

8-1 Employment and self-employment

8-2 Employment contract and rights and duties

9-1 Dismissal

9-2 Redundancy

10-1 Definition of agent

10-2 Formation of agency relationship

10-3 Authority of the agent

10-4 Termination of agency

10-5 Liability of the agent for contracts formed

11-1 The introduction of Partnership

11-2 Unlimited Partnership

11-3 Limited Partnership

11-4 Limited Liability Partnership

12-1 Sole traders

12-2 Company

12-3 Lifting the veil of incorporation

12-4 Types of company

13-1 Promoters 公司發起設立人

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

14-1 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

15-1 The nature of shares and capital

15-2 Types of shares

15-3 Class rights

15-4 Allotment of shares

15-5 Issue shares-Payment for shares

16-1 Borrowing

16-2 Charge

17-1 Capital maintenance

17-2 Dividend law

18-1 Directors

18-2 Appointment, disqualification and removal

18-3 Duties of directors

18-4 Power of directors

19-1 Company secretary

19-2 Company auditor

20-1 Company meetings

20-2 Resolutions

21-1 Winding up and liquidation

21-2 Administration

22-1 Insider dealing 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

ACCA官網登錄方法

ACCA官網機考操作 PM-FM

1-1 Levels of management activies

2-1 Sources of management accounting information

2-2 Costs of information

2-3 Communication of information

2-4 Control over generating and distributing internal information

2-5 Security and confidential information

3-1 Information system &Types of information system

4-1 Big data

5-1 Absorption costing

5-2 Marginal costing

5-3 Activity based costing

5-4 Target costing

5-5 Life cycle costing

5-6 Environmental accounting

5-7 Throughput accounting

6-1 Limiting factors

6-2 Make-or-buy decision

6-3 Linear programming

6-4 Slack and surplus

6-5 Shadow price

6-6 throughput accounting, limiting factor analysis 計算題套路總結

7-1 Single product situation

7-2 Multi-product situation

8-1 Influences on price&Market

8-2 Demand

8-3 Profit-maximising priceoutput level

8-4 Pricing strategy

9-1 Relevant cost

9-2 Relevant cost of material

9-3 Relevant cost of labour

9-4 Make-or-buy decision

9-5 Outsouring

10-1 Risk and uncertainty

10-2 Maximum decision rule&Maximax desision rule&Minimax regret rule

10-3 Decision trees&Sensitivity analysis

11-1 Correlation&High-low method

11-2 Linear regression analysis&Time series analysis

11-3 Learning curve model

11-4 Derivation of the learning rate

11-5 Standard cost

12-1 Plan and control cycle

12-2 Fixed and flexible budget

12-3 Incremental budget&ZBB&ABB

13-1 Material variance

13-2 Labour variance

13-3 Variable and Fixed production overhead variances

13-4 Sales variances

13-5 Operating statement

13-6 Planning and operational variance

14-1 Performance measurement and control-1

14-2 Performance measurement and control-2

L47考前注意事項

ACCA官網登錄方法

ACCA官網機考操作 PM-FM

Introduction

1-1.The overall function and purpose of tax

1-2.Types of tax

1-3.Overall structure and UK tax system

1-4.Sources of revenue law and practice

1-5.Tax avoidance and tax evasion

1-6.Ethical and professional approach

Chapter 2 content

2-1.The Uk resident

2-2.Tax year

2-3.Lay out of income tax computation

2-4.Classification of income

2-5.Deductible interest

2-6.Personal allowance

2-7 Tax rate

2-8.Gift aid donations&Personal pension contribution

2-9.Spouse special arrangements

2-10.Accrued income scheme

2-11.In class exercise

3-1.The badges of trade

3-2.Pro forma for tax ajusted trading profit

3-3.Adjustment of expenditure（1）

3-3.Adjustment of expenditure（2）

3-4.Ajustment of income

3-5.Cash basis for small business

Chapter 3 exercise

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

4-2.Current year basis

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 trade

4-8.Exercise

5-1.Definition of Capital allowances

5-2.Classification of plant&machinery

5-3.Allowance &4.Exercise

5-4 Allowance-2

5-5 Exercise

6-1 Property business income

6-2 Rent a room relief

6-3 Furnished holiday letting profit&4.Exercise

7-1 Trading profit assessment

7-2 Carry forward trade loss relief

7-3 Trade loss relief against genneral income

7-4 Trade loss relief against capital gain

7-5 Losses in the early years of a trade

7-6 Terminal trade loss relief

7-7 The choice between loss reliefs

7-8 Exercise

8-1 Assessments of partnerships to tax

8-2 Change in membership of partnership

8-3 Loss relief for partners

9-1 General rule

9-2 Living accommodation benefit

9-3 Living expenses of living accommodation

9-4 Company car and fuel benefit

9-5 Beneficial loan

9-6 Private use of employer's assets

9-7 Other benefits

9-8 Exempt benefits

10-1 Employment and self employment

10-2 Basis of assessment for employment income

10-3 Allowable deductions

10-4 Statutory approved mileage allowances

10-5 The PAYE system

11-1 Scope of national insurance contributions

11-2 Choice of business medium

11-3 Types of pension scheme

11-4 Tax relief rules for pension

11-5 Annual allowance

11-6 Lifetime allowance

12-1 Self-assessment system introduciton

12-2 Tax return

12-3 Payment of income tax and CGT

12-4 HMRC power

13-1 Company Residence

13-2 Accounting Period

13-3 Lay out of corporation tax computation

13-4 Tax rate

13-5 Dividends income

13-6 Long period of account

14-1 Trading income

14-2 Property income

14-3 Interest income&interest payable

14-4 Misscellaneous income

14-5 Gift aid donations

15-1 Carry forward trade loss relief

15-2 Trade loss relief against total profit

15-3 Terminal trade loss relief

15-4 Factors influencing choice of loss relief

15-5 Capital losses

15-6 Property business losses

16-1 Group relief

16-2 Chargeable gain groups

17-1 Tax return

17-2 Payment of corporation tax and interest

18-1 Chargeable person,disposal and assets

18-2 Computing a gain or loss

18-3 The annual exempt amount

18-4 Capital losses

18-5 Transfer between spouses-civil partners

18-6 Part disposals

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

18-8 Chattels

18-9 Principal private residence relief(PPR)

18-10 Business relief

18-11 Shares and securities

19-1 Corporation tax on chargeabe gains

19-2 Indexation allowance

19-3 Disposal of shares by companies

19-4 Rollover relief

19-5 Capital loss

20-1 The principles of VAT

20-2 Registration

20-3 Deregistration

20-4 Accoutning for and administering VAT

20-5 Calculation of VAT

20-6 VAT invoices and records

20-7 Penalties

20-8 Special schemes

20-9 Oversea aspects

21-1 Definition

21-2 Rate of tax

21-3 Taper relief

21-4 Computaion 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

21-9 Basic inheritance tax plannings

ACCA官網登錄方法

ACCA官網機考操作 PM-FM

Introduction-1

Introduction-2

1-1 Conceptual framework-1

1-2 Conceptual framework-2

1-3 Qualitative characteristics of useful financial information-1

1-4 Qualitative characteristics of useful financial information-2

1-5 The elements of financial statements

1-6 Recognitio

1-7 Measurement

1-8 Fair presentation and compliance with IFRS

1-9 Pro forma financial statements

2-1 The regulatory framework

3.1-1 IAS 16 Property,plant and equipment-Definition&Recognition

3.1-2 IAS 16 Property,plant and equipment-Initial measurement

3.1-3 IAS 16 Property,plant and equipment-Subsequent expenditure-1

3.1-4 IAS 16 Property,plant and equipment-Subsequent expenditure-2

3.1-5 IAS 16 Property,plant and equipment-Subsequent measurement-1

3.1-6 IAS 16 Property,plant and equipment-Subsequent measurement-2

3.1-7 IAS 16 Property,plant and equipment-Subsequent measurement-3

3.1-8 IAS 16 Property,plant and equipment-Subsequent measurement-4

3.1-9 IAS 16 Property,plant and equipment-Other aspects

3.2-1 IAS40 Investment property

3.3-1 IAS23 Borrowing costs

4-1 Definition&Recognition

4-2 Acquired intangible assets

4-3 Internally generated intangible

4-4 Measurement

5-1 IAS 36 Impairment of assets

5-2 Cash generating units

5-3 Goodwill and the impairment of assets

5-4 Accounting treatment of an impairment loss

6.1-1 Definition

6.1-2 IFRS 15 Revene from contracts with customers-1

6.1-3 IFRS 15 Revene from contracts with customers-2

6.1-4 IFRS 15 Revene from contracts with customers-3

6.1-5 Step 5Recognise revenue when (or as) a performance obligation is satisfied-1

6.1-6 Step 5Recognise revenue when (or as) a performance obligation is satisfied-2

6.1-7 Step 5-Recognise revenue when (or as) a performance obligation is satisfied-3

6.1-8 Common types of transaction-1

6.1-9 Common types of transaction-2

6.1-10 Common types of transaction-3

6.1-11 Presentation and disclosure

6.2-1 IAS 20 Government grants

7-1 Introduction to groups

8-1 Principal of consolidated financial statement-1

8-2 Principal of consolidated financial statement-2

8-3 Principal of consolidated financial statement-3

8-4 Principal of consolidated financial statement-4

8-5 procedures(workings)

9-1 The consolidated statement of profit or loss and other comprehensive income

10-1 Accounting for associates

11-1 The need for a standard

11-2 IAS 32 Financial instruments

11-3 IFRS 9 Recognition of financial instruments-1

11-4 IFRS 9 Recognition of financial instruments-2

11-5 IFRS 9 Recognition of financial instruments-3

11-6 IFRS 9 Recognition of financial instruments-4

11-7 IFRS 9 Recognition of financial instruments-5

12-1 IFRS 16-1

12-2 IFRS 16-2

12-3 IFRS 16-3

12-4 Lessee accounting-1

12-5 Lessee accounting-2

12-6 Sale and leaseback-1

12-7 Sale and leaseback-2

12-8 Sale and leaseback-3

13-1 Provisions-1

13-2 Provisions-2

13-3 Provisions-3

13-4 Contingent liabilities&Contingent asset

13-5 Events after the reporting

14-1 IAS 2 Inventory-1

14-2 IAS 2 Inventory-2

14-3 IAS 41 Agriculture

15-1 Current tax

15-2 Deferred tax-1

15-3 Deferred tax-2

15-4 Deferred tax-3

15-5 Taxation in company accounts

16-1 IAS 1 Presentation of financial statements

16-2 Examples-1

16-3 Examples-2

16-4 Examples-3

17-1 IAS 8 Accounting policies, changes in accounting estimates and errors

17-2 IFRS 5 Non-current assets held for sale and discontinued operations

17-3 IAS 21 Foreign currency

18-1 Basic EPS

18-2 Effect on EPS of changes in capital structure

18-3 Diluted EPS

18-4 EPS as a perfermance indicator

19-1 Analysis and interpretation

19-2 Financial ratios-1

19-3 Financial ratios-2

19-4 Financial ratios-3

19-5 Interpretation-1

19-6 Interpretation-2

19-7 Interpretation-3

20-1 Limitations of financial statements and interpretation techniques

21-1 IAS7 statement of cash flows

21-2 Preparing a statement of cash flows-1

21-3 Preparing a statement of cash flows-2

21-4 Interpretation of statement of cash flows

22-1 Specialised, not-for-profit and public sector entities

ACCA官網登錄方法

ACCA官網機考操作 PM-FM

0-1 Introduction of AA

1-1 Assurance services

1-2 Assurance services

2-1 Legal process of external auditor

2-2 The regulatory framework

3-1 Separation ownership and control

3-2 How to solve the agency problem

3-3 Responsibility of borad of director

3-4 Communication with Those Charged with Goverance

4-1 Professional ethics-Fundamental principles of IFAC

4-2-1 Professional ethics-Self-interest threats-Introduction

4-2-2 Professional ethics-Self-interest threats-Financial interests&Close business relationships

4-2-3 Professional ethics-Self-interest threats-Employment with an client&Partner on client board-subcommittee

4-2-4 Professional ethics-Self-interest threats-Family and personal relationship&Compensation and evaluation policies

4-2-5 Professional ethics-Self-interest threats-Gifts and hospitality&Loan and guarantees

4-2-6 Professional ethics-Self-interest threats-Overdue fees&Contingent fees

4-2-7 Professional ethics-Self-interest threats-High percentage of fee&Lowballing

4-2-8 Professional ethics-Self-interest threats Recruitment&Holding of client assets

4-3-1 Professional ethics-Self-review threats-Recent service with an audit client&Provision of non-audit services in general&Pre

4-3-2 Professional ethics-Self-review threats-Valuation service&Taxation service&Internal audit service

4-3-3 Professional ethics-Self-review threats-Corporate finance&IT system service&Temporary Staff assignments

4-4 Professional ethics-Familiarity threats

4-5 Professional ethics-Advocacy threats

4-6 Professional ethics-Intimidation threats

4-7 Professional ethics-Conflicts of interest

4-7-1 Exercise

4-8 Accepting audit appointments

5-1 Internal audit VS external audit

5-2 Factors to consider before establishing an IA

5-3 The role of internal audit function

5-4 Inherent limitation of internal audit function

5-5 Outsourcing of internal audit function

6-1 Components of audit risk

6-2 Understanding the entity and its environment

6-3 Assessing the risks of material misstatement and Respond

6-4 Professional scepticism and professional judgment

6-5 Fraud (ISA 240)

6-6 Compliance with law and regulations (ISA 250)

7-1 Audit strategy

7-2 Audit planning

7-3 Interim and final audit

7-4 Materiality

7-5 Audit documentation

8-1 Sufficient appropriate audit evidence

8-2 Audit procedures for obtaining audit evidence

8-3 Analytical Procedures

9-1 Internal control

9-2 Control theory

9-3 Understand and document of internal control

9-4 Communication of deficiencies in internal control

9-5 Internal controls in a computerized environment

10-1 Sales cycle

10-2 Purchases cycle

10-3 Payroll-1

10-4 Payroll-2

10-5 Cash

10-6 Inventory

10-7 Non-current Asset

11-1 Testing 100% of items in a population

11-2 Testing specific items

11-3 Audit sampling (ISA 530)

11-4 Automated tools and techniques

11-5 Using the work of others

12-1 Overall

12-2 Cash and bank-1

12-3 Cash and bank-2

12-4 Non-current assets-1

12-5 Non-current assets-2

12-6 Non-current assets-3

12-7 Receivables and sales-1

12-8 Receivables and sales-2

12-9 Inventories-1

12-10 Inventories-2

12-11 Payables, accruals and purchases

12-12 Provision and contingencies

12-13 Payroll and directors’ emoluments-1

12-14 Payroll and directors’ emoluments-2

12-15 Accounting estimates

12-16 Share issuance

12-17 Bank loans

13-1 Not-for-profit organizations

13-2 Auditing small organizations

14-1 Subsequent events

14-2 Going concern

14-3 Management representations

14-4 Overall review

14-5 Misstatements

15-1 An unmodified report

15-2 Modified reports

ACCA官網登錄方法

ACCA官網機考操作 PM-FM

0-1 F9 Intruduction

1-1 The nature and purpose of financial management and Objectives

1-2 types of shareholders and solve agency problem

2-1 Macroeconomic policy and other policy

3-1 Financial market

3-2 Financial participator

3-3 institutional investors and money market instruments

4-1 objective and role and nature of working capital management

4-2 cash operating cycle

4-3 accounting ratios &over-apitalisation&overtrading

5-1 managing inventory-EOQ

5-2 EOQ-buffer inventory and re-order level and JIT

5-3 account receivable management

5-4 account payable management and cash management

6-1 working capital financing policy and working capital investment policy

7-1 ROCE and relevant cash flow

7-2 payback period & present and future value and annuity

7-3 NPV and IRR

8-1 format of NPV

8-2 NPV exercise(1)

8-3 NPV exercise(2)

9-1 lease VS buy

9-2 asset replacement and capital rationing

10-1 risk and uncertainty & sensitivity analysis

10-2 probability analysis & simulation and others

11-1 debt finance

11-2 equity finance

11-3 islamic finance and finance for SMEs

12-1 require rate of return VS cost of capital&WACC

12-2 cost of debt

13-1 dividend valuation model

13-2 capital asset pricing model and calculation of WACC

13-3 risk adjusted WACC

14-1 financial generaing and operating gearing

14-2 capital strucutre theory

15-1 dividend theory and pilicies

15-2 alternatives to dividend

16-1

17-1 value of equity-asset-base and PE ratio

17-2 value of equity-earning yield and cash flow basis

17-3 value of debt

18-1 exchange rate movements theory

18-2 types and internal & external methods manage of foreign currency risk

18-3 external method-Derivatives-currency forward contract

18-4 Derivatives-future-currency future

18-5 Derivatices-currency option and swap

19-1 yield curve

19-2 types of interest rate and internal&external methods manage of interest rate risk

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Chapter 1 The conceptual framework for financial reporting

Chapter 2 IAS 16 Property Plant and Equipment

Chapter 19 Non-current assets held for sale&Discontinued operation

Chapter 18 IFRS 2 Share-based payment

Chapter 17 Revenue from contracts with customers

Chapter 16 Financial instruments

Chapter 15 IAS 19 Employee Benefits

Chapter 14 IFRS 16 Lease

Chapter 13 IAS 12 Income tax

Chapter 12 IAS 10 Events after the Reporting Period

Chapter 11 IAS 37 Provision,Contingent liabilities&Contingent asset

Chapter 10 IAS 23 Borrowing Costs

Chapter 9 IAS 20 Government Grants

Chapter 8 IFRS 13 Fair value measurement

Chapter 7 IAS 41 Agriculture

Chapter 6 IAS 2 Inventories

Chapter 5 IAS 36 Impairment of assets

Chapter 4 IAS 38 Intangible Assets

Chapter 3 IAS 40 Investment Property

Chapter 20 IAS 8 Accounting policies，changes in Accounting Estimates and Errors

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

Chapter 29 Professional and ethics duty of the accountant

Chapter 30 IAS 24 Related Party Disclosures

Chapter 31 IFRS8 Segment Reporting

Chapter 32 IAS 34 Interim Financial Reporting

Chapter 33&34 Interpreting financial statements for different stakeholders

Chapter 35 The impact of changes and potential changes in accounting regulation

Introduction

ACCA官網登陸方法

ACCA官網機考操作PM-FM

ACCA官網機考操作 P階段

考試指導

Chapter 1 The conceptual framework

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 26 Accounting for business combinations and consolidations&Chapter 27 IAS 21

Chapter 22 IAS 24 &Chapter 23 IFRS 5 &Chapter 24 IFRS 8 &Chapter25 IAS 34

Chapter 18 IAS 2 &Chapter19 IAS 33&Chapter 20 IAS 10 &Chapter 21 IAS 8

Chapter 16 IFRS 2 &Chapter 17 IAS 23

Chapter 14 IFRS 15 &Chapter 15 IAS 20

Chapter 13 Financial Instrument

Chapter 11 IFRS 16&Chapter 12 IAS 19

Chapter 10 IAS 37 Provisions,Contingent liabilities and Contingent assets

Chapter 9 IAS 36 Impairment of Assets

Chapter 6 IAS 40 &Chapter 7 IAS 41 &Chapter 8 IFRS 13

Chapter 5 IAS 38 Intangible Assets

Chapter 3 IAS 2 Inventories&Chapter 4 IAS 16 PPE

Chapter 2 Business combinations

Chapter 32 Interpret F/S for different stakeholders&Chapter 33 Ethics

知識點串講

考綱更改和部分準則修訂

考試基本情況和Exam tips

Q1 合并題應試匯總

Q2 道德

Q3/Q4 理論

機考注意事項

SBR 考前密押卷

SBR Section A

SBR Section B

Introduction

Professional skills

Specimen 2(樣卷2）

真題練習使用指南

Chapter 13 Enabling success

Chapter 14 Strategic change

Chapter 15 Project Management

PartH 真題講解

Chapter 11 Application of IT

Chapter 12 E-business

Part G 真題講解

Chapter 10 Financial analysis

Part F 真題講解

Chapter 9 Internal control systems

Part D-E 真題講解

Chapter 8 Assessing and managing risk

Chapter 5 The external environment

Chapter 6 Strategic capability

Chapter 7 Competitive advantage and strategic choice

Part C 真題講解

Chapter 3 Corporate governance

Chapter 4 Public sector and NGO

Part B 真題講解

Chapter 1 Strategy, leadership and culture