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9月ACCA考试各科考前tips汇总

来源：高顿网校 2015-08-31

　　距离9月份ACCA考试还有1周的时间，最近在准备9月考试的小主，复习的应该已经焦头烂额了吧？今天，高顿网校小编给你带来了考试tips！有米有很期待！是不是觉得小编帅呆了！新鲜出炉的考试tips！小编一拿到手就快马加鞭的给各位小主送来了！希望能够给小主作为参考~~~~顺利的通过ACCA考试哟~

　　Q1–Q3: any syllabus area could be tested here – so study it all!

　　Q4 & Q5: planning and operational variances.

　　Mix and yield variances and evaluation of the company performance (either as a whole or on a divisional basis).

　　Q1–Q4

　　Property income.

　　Pensions.

　　A range of capital gains calculations – chattels, part- disposals, use of capital losses and business reliefs.

　　Inheritance tax – death tax on lifetime gifts and/or death estate.

　　VAT – small business schemes. Q5 & Q6

　　Income tax – employment income and/or trading income.

　　Corporation tax – capital allowances.

　　Q1 & Q2

　　Interpretation or statement of cash flows.

　　Consolidation.

　　Conceptual framework.

　　Intangible/tangible assets and impairment.

　　Provisions and contingencies.

　　Revenue and grants.

　 Financial instruments discounted operations/assets held for sale or earnings per share.

　 Could be single entity or a consolidation – statement of profit or loss and other comprehensive income and/or statement of financial position.

　　Q1–Q4

　　Corporate governance and internal audit.

　　Ethical threats and safeguards.

　　Audit planning, materiality, audit procedures (substantive procedures), audit finalisation and audit reports.

　　Q5 & Q6

　　Audit risk.

　　Internal control.

　　Audit procedures – both substantive procedures and tests of controls.

　　Q1–Q3

　　Working capital management – the impact of a change in credit period or accepting a factor’s offer. ? Business or security valuations – assets method and earnings valuation.

　　Financial risk management – currency risk or interest rate risk. Q4 & Q5

　　Investment appraisal – likely to be NPV with inflation and tax.

　 Working capital management and business finance – evaluation of financing options, interest coverage and gearing ratios, or a cost of capital calculation.

　　Use of stakeholder, ethical and other CRS theories – all applied to the scenarios.

　　June tested the examiner’s technical article on CSR so ensure you are familiar with any new articles.

　　Q1: preparation of a group statement of profit of loss and other comprehensive income and/or statement of financial position or statement of cash flows. This may include a foreign subsidiary, discounted activities, disposal and/or acquisitions. You can add other complications such as financial instruments, pensions, share-based payment and impairments.

　　Q2 & Q3: Tests a range of topics such as deferred tax, foreign currency transactions, financial instruments, pensions, share-based payment, non-current assets, borrowing costs, and the effect of accounting treatments on earnings per share or ratios.

　　Standards such as accounting policies and the framework, leases, grants, IFRS for SMEs, reorganisations, provisions, events after the reporting period and related parties.

　　Q4: Revision of the conceptual framework.

　　Regulatory issues over adoption and consistent application of IFRSs. ? Implementation issues.

　　Revenue recognition.

　　Management commentary.

　　Application of the definition of control and significant influence – equity accounting.

　　Improvements in performance measurement.

　　Classification in profit or loss vs OCI.

　　Integrated reporting.

　　Value chain.

　　Critical success factors and KPIs. ? Role of the corporate parent, including BCG matrix/Ashbridge.

　　Managing strategic change – force field analysis.

　　Project appraisal – cost of capital calculations.

　　Business valuation – also likely to include cost of capital calculations. ? Risk management – hedging.

　　Currency risk management.

　　Business re-organisation.

　　Real options.

　　Numerical techniques – KPIs, EVA, transfer pricing, ratios, quality related costs, and ABC.

　　Building blocks model.

　　Quality management.

　　Information reporting – CSFs and KPIs.

　　Application of strategic models – PEST, Porter’s 5 Forces, value chain.

　　HR frameworks – reward and appraisal systems.

　　Risk management.

　　Environmental management accounting.

　　Groups of companies involving overseas aspects.

　　Unincorporated business particularly loss relief or involving a partnership.

　　Capital gains tax versus inheritance tax.

　　Overseas aspects, particularly the new rules on residence.

　　Personal service company.

　　Company purchase of own shares.

　　Enterprise investment schemes/venture capital trusts.

　　Change in accounting date.

　　Takeover.

　　VAT partial exemption.

　　Transfer of trade versus sale of subsidiary.

　　Disincorporation relief. Pensions contributions.

　　Patent box, research and development expenditure.

　　Q1: planning, risk assessment, evidence gathering and practice management issues – including financial statements extracts.

　　Q2: non-audit engagement – PFI, due diligence, audit completion or consolidated groups.

　　Audit evidence and financial reporting issues.

　　Practice management including ethics.

　　Quality control and reporting – completion and communication.

　　高顿网校温馨提醒

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