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12月ACCA考试全套考前tips

来源：高顿网校 2015-11-27

Paper F5

• Lifecycle costing with environmental accounting.

• Relevant costing/decision trees.

• Budgeting theory/flexed budgets. ? Mix and yield/sales mix and quantity variances.

• Divisional performance (ROI, RI).

Paper F6

• Q1: Capital gain tax question with shares including bonus/rights issue and chattel rules or maybe corporation tax with rollover and holdover relief.

• Q2: VAT – deregistration due date, surcharges, accounting for VAT, the annual accounting scheme and contents of a VAT invoice.

• Q3: Inheritance tax – including lifetime gifts into a trust, the diminution in value principle and the death estate.

• Q4: Property business profits/ losses or maybe a sole trader, with adjustment of the trading profits and opening or closing year rules.

• Q5: Income tax – computing income tax with employment income with car benefit, fuel benefit and accommodation benefit, interest income/dividend income.

• Q6: Calculating corporation tax possibly including a straddling CAP or maybe a long period of account with capital allowances and possibly adjustment of a trading loss with loss relief and group relief.

Paper F7

• Expect one of the 15 markers to be on ratios and interpretations with (possibly) adjustments to be reflected before a valid comparison.

• Expect the big 30-marker and the 15-marker to be on consolidations and published accounts with standards.

Paper F8

• Ethics, threats to independence.

• Confidentiality, when to breach.

• Audit risk and response, written scenario.

• Internal controls objectives/ procedures/tests on sales cycle.

• Inventory and stocktaking – controls and substantive tests.

• Substantive tests on receivables. ? Advise company on improving its governance.

• Role/benefits of audit committees. ? Roles of internal audit and comparison with external audit.

• Know your ISAs, especially 210, 250, 260, 450, 560, 570, 720.

Paper F9

• WACC, maybe with capital structure theory thrown in.

• Investment appraisal NPV with working capital and tax, possibly also asset replacement.

• Risk with forward market hedge and money market hedge and a bit of yield curves.

• Working capital management with inventory and cash, overtrading.

• Theory questions possibly on EMH, sources of finance (including Islamic finance), economics.

Paper P1

• Rules vs principles.

• Importance of stakeholders.

• Internal control disclosure.

• Risk diversification.

• AAA model.

Paper P2

• Q1: There are only three possibilities: p/l or b/s or cfs, so to ignore one seems foolish. However, given there was a p/l in September it does seem reasonable to focus less on that. Perhaps 20/40/40.

• Q2 & 3: There are subtle differences between these two. But essentially both require a discussion of key FR applied to a scenario. Expect the usual suspects – goodwill, groups, NCA, revenue, HFS, EARP, FI and so on.

• Q4: Only in the last question does tipping become meaningful. Here are some hot current issues: revenue, financial asset impairment, equity accounting, changes, SMEs.

Paper P3

• Strategic analysis.

• Strategic choice and financial implications of a strategic choice.

• Evaluating software and controls over IT.

• Project management.

Paper P4

• Investment appraisal using adjusted present values/net present values or capital rationing.

• Valuation of business using free cash flows and price-earnings ratio methods, defensive tactics or cash offer or share exchange.

• Cost of capital using principles of Modigliani & Miller prepositions or geared and ungeared betas.

• Hedging exchange rate risk using forward contract, futures contract and options contract.

• Capital reconstruction schemes – designing a capital reconstruction scheme or assessing the success of a given scheme.

• Real options – option to abandon, expand or delay using the Black- Schole option pricing model.

Paper P5

• Balanced scorecard.

• Non-financial indicators.

• Assessing impact upon performance management systems.

• Value management systems.

• Technology and the change of PM systems.

Paper P6

• IHT with the death estate including BPR and APR and lifetime gifts into a trust and gifts with reservation. Domicile including deemed domicile.

• Group question involving losses, group relief and consortium relief.

• Transfer pricing, overseas branch vs overseas subsidiary.

• Partnership with a partner joining/ leaving with opening year rules, choice of accounting date and conditions for a change of accounting date.

• Personal pension schemes versus occupational pension schemes.

• SEIS, EIS and VCT conditions and tax advantages.

• Capital gains tax including entrepreneurs’ relief, shares matching rules.

• SEIS reinvestment relief.

• Group registration for VAT and overseas aspects of VAT.

• Purchase of own shares.

• Share options schemes – tax implications.

• Ethics.

Paper P7

• Audit risk/risk of material misstatement.

• Matters and evidence (accounting issues and audit work on those issues).

• Audit report scenarios/ implications.

• Discussion of benefits of new style audit report.

• Assurance on prospective financial Info.

• If sitting International stream, audit of public sector performance information.

• Threats to independence.

• Advertising.

• Reliance on work of internal audit.

• Know your ISAs, especially more interesting ones such as 250, 402, 540, 550, 560, 600, 720.

• If sitting UK Stream, insolvency.

总共给到三家ACCA顶尖的机构提供的考前tips,大家自行安排复习进度哟~不过考试tips只能作为参考，不能完全相信甚至把通过与否都压在tip上哟！可以参考tips给出的范围重点，合理的安排自己的复习时间~希望各位都能顺利通过考试哟~~好好复习~

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