ACCA毕业生/学生请报到 5

hopeless84

有那位同学用本地银行的credit card网上付exam fee, subscription fee等等的
做么我的public 的一直不能通过的

长濑智也

用uob 或hsbc肯定能过

hopeless84

就是用hsbc才能过，难道本地的那么差？

姨姨1111

我用citibank，可是我朋友也是用本地银行的没问题啊

夜光

原帖由 郭富城的仇人 于 24-5-2009 12:40 AM 发表


就算现在的Company Law只占40％，但你也不应该放掉。考试每一分都很重要，剩下的60％，你能够拿50分吗？如果60％里面，你只拿到49分，点算呢？

你lecturer这种方法太过冒险，我不认同。

不过，其实读F4的方 ...

当然她只是说有这种方法，她也不希望我们放掉，的确是很冒险（汗~）

姨姨1111

其实我想问问大家，多数是full time student or part time student 呢？我是 part time 的，觉得读到很吃力哦。。不知有人会这样吗？

hopeless84

之前ｐａｒｔ　ｔｉｍｅ的，都是乘ｓｔｕｄｙ　ｌｅａｖｅ　两个礼拜死ｋ书的

viosea

原帖由 deeppink 于 23-5-2009 09:45 AM 发表
我现在要考audit了,不过我是在新加坡上课的，有个老师叫chee hay keong的（也教p1)在这里的课程是比MR.WOO还吃香。。 。。如果有机会你们去认识这位老师，上他的CLASS比较容易明白。我之前也上过mr Woo的课,虽然英 ...

这个老师我知道~~他在新加坡很lagu的~~
只是交通问题~~
你有上他的p1吗？？想跟你借notes~~
虽然还没有pass完part2~~

kelvinlee1983

原帖由 夜光 于 24-5-2009 07:38 PM 发表


当然她只是说有这种方法，她也不希望我们放掉，的确是很冒险（汗~）

剩下一个星期了，你确定你能读完全部的law?

cheeyen

谁有 F4和F8和P1 的 tips？可以share吗?
感谢不尽!

darknezninja

我想sit for december 2009 papers....现在去malaysia acca 那register as ACCA student member 和搞那9张exemption papers， 请问来的及吗？
通常几久才能ok?!

夜光

原帖由 kelvinlee1983 于 25-5-2009 12:23 AM 发表


剩下一个星期了，你确定你能读完全部的law?

被你说中了= =lll
我应该是读不完=__,=lll
kelvin大人有什么建议要给在下？

还有，可不可以不照次序写F4答案在answer script?
例如：先写Q5的答案，接着Q2，然后Q4，。。。。
如果不是很记得illustration可不可以写成for example?

怪胎

请问各位前辈的RAP用了多长的时间才完毕呢？

kelvinlee1983

原帖由 夜光 于 25-5-2009 11:16 PM 发表


被你说中了= =lll
我应该是读不完=__,=lll
kelvin大人有什么建议要给在下？

还有，可不可以不照次序写F4答案在answer script?
例如：先写Q5的答案，接着Q2，然后Q4，。。。。
如果不是很记得illustration ...

你不需要读其他科目？为什么把所有的努力放在tax 而已？

limitedterry

原帖由 kelvinlee1983 于 25-5-2009 00:23 发表


剩下一个星期了，你确定你能读完全部的law?

你毕业了？？？？？？

夜光

原帖由 kelvinlee1983 于 26-5-2009 12:33 PM 发表


你不需要读其他科目？为什么把所有的努力放在tax 而已？

其实我是把所有努力放在law才对，可是还是读不完= =
tax我早就温习到7788了，只是sales和service tax

Mrfreedom

PQmagazine转载
希望可以帮到大家~

Paper F4
* Delegated legislation, statutory interpretation, human rights
* Consideration, privity and contract terms
* Duty of care in the tort of negligence, professional negligence
* Distinguishing employment contracts from self employment
* Choice of corporate name
* General meetings and company secretary
* Insider dealing
* Corporate governance
* Liquidation, wrongful trading

Paper F5
* Compare traditional absorption costing with activity based costing (ABC) and the implications of switching to ABC
* Theory of constraints, throughput costing and back flush accounting
* Multiple limiting factors and shadow prices
* Short term decision making – shut down decisions, make or buy decisions
* Activity based budgeting and variance analysis, forecasting methods
* Transfer pricing
* Planning and operational variances


Paper F6
* Q1 – Income Tax – Employed and Self Employed + VAT
* Q2 – Corporation Tax – Adj profit + Groups
* Q3 – Capital Gains Tax – Individuals inc. Entrepreneurial Relief
* Q4 – Corporation Tax Overseas Income/DTR
* Q5 – NIC

Paper F7 Financial Reporting (INT)
* Q1 – Consolidated Statement of Financial Position (Parent, Subsidiary and Associate)
* Q2 – Single Company financial statements including adjustments for Deferred tax, rights issue, financial instruments and provisions.
* Q3 – Cash flow
* Q4 – Impairments + Framework
* Q5 – Construction Contracts

Paper F8
* Inventory – Physical verification, testing valuation and cut-off
* Acceptance of appointment – Ethical and practical issues
* System evaluation, use of CAATs and management letters
* Audit of estimates including provisions and contingencies
* Understanding unmodified audit reports and modified opinions
* Principles of corporate governance and the link to internal audit

Paper F9
* Working capital –
- EOQ with discounts, buffer stock and Just in Time
- Early settlement discounts
- Cash management models Baumol and Miller Orr
* Investment appraisal - dealing with uncertainty – expected values and sensitivity analysis
* Capital Asset replacement decisions
* Capital rationing
* Use of weighted average and marginal costs of capital odigliani and Miller and pecking order theories of equity versus cost of debt
* Interest rate risk and management

Paper P1
* Corporate Governance – risk management, director's remuneration and non
* executive director's responsibilities
* Ethical dilemma – American Accounting Association decision model,
* Stakeholder management - Gray Owen and Adams social responsibility. Mendelow's Matrix
* Risk audit - in house versus external provision. The need for internal audit
* The contents and process of a social/environment audit
* Enterprise risk management models, the requirements for risk reporting

Paper P2
* Complex group statement of financial position using net assets approach to goodwill
* Employee benefits
* Deferred tax
* Financial instruments including the impact of mark to market and hedge accounting
* Impact of accounting policies on a financial covenant
* Accounting for environmental issues including provisioning

Paper P3
* Strategic positioning – Porter's National Diamond and five forces models
* The extended marketing mix (7 P's model), E marketing and CRM
* Strategic capability – the 9 M's model, benchmarking and CMMI
* Stakeholders and ethical theories and dilemmas
* International orientation
* Change management, reasons for change, force field analysis and change agents
* Swim-lane/process flow diagrams

Paper P4
* Multi period capital rationing with taxation
* Geared and ungeared B's
* Ethical financial policy and corporate governance
* Option pricing theory – using Black Scholes model
* Foreign exchange risk, SWAPS and options, Value at risk
* Strategic planning for multinationals

Paper P5
* The value chain and business process reengineering
* Pricing, cost, demand and marketing driven approaches
* Behavioural and motivational aspects of budgeting and beyond budgeting

* Internal analysis models – Porter's 5 forces, the BCG matrix and Ansoff's growth matrix
* Internationalisation and divisional performance measurement
* Stakeholders and Mendelow's matrix

Paper P6
* Tax Planning and Trusts
* Corporation Tax Groups
* Overseas Income Tax Issues
* VAT, Stamp Duty and Stamp Duty Land Tax
* Inheritance Tax Planning

Paper P7
* Prospective financial information and assurance assignments
* Audit procedures potentially covering impairment of financial instruments
* Ethical scenarios
* Audit risk and potential for earnings management and fraud in a group scenario
* Issues associated with the control weaknesses and collection of evidence for a not-for-profit organisation
* Audit challenges of determining going concern status


From: http://www.pqaccountant.com/Pages/studyguides.php?id=89

[ 本帖最后由 Mrfreedom 于 26-5-2009 05:17 PM 编辑 ]

pinly@88

原帖由 kelvinlee1983 于 22-5-2009 06:18 PM 发表


为什么第一次考就可以考到audit？有一点好奇。
以前audit paper 是守住part 2 的最后一关。
很多人不能pass ACCA 就是因为audit
及格率有时候少过30%
你怕吗？
真的很 ...

我是从diploma毕业的所以可以从part 2读起。我就是听说audit是ACCA里面最难的，所以这个学期我先拿这科。因为我打算用一年的时间完成我的PART2，然或那张degree，找了工再存钱读part3。如果我这个学期audit不过，我还有下学期。如果我下学期才拿，不及格就浪费时间了。现在离考试的时间越来越近了，感到很害怕。。。。越害怕就读不进

Mrfreedom

原帖由 pinly@88 于 26-5-2009 05:18 PM 发表


我是从diploma毕业的所以可以从part 2读起。我就是听说audit是ACCA里面最难的，所以这个学期我先拿这科。因为我打算用一年的时间完成我的PART2，然或那张degree，找了工再存钱读part3。如果我这个学期audit不过， ...

说真的，audit要读的东西并不多，kaplan课本只有区区400多页，比起Professional paper的700-900多页少太多了，只要你能明白audit的用途和知识，然后活用在scenario，加上一目了然的layout,marker就会帮你了。

我上个sitting才开始考，也是从f8开始，因为我degree毕业的。一开始也很怕audit,听到大家说audit多难多难，学久了觉得还蛮有趣的，现在还不知死活跑去拿p7,哈哈，好像有点不知死活

kelvinlee1983

原帖由 怪胎 于 25-5-2009 11:31 PM 发表
请问各位前辈的RAP用了多长的时间才完毕呢？

什么是RAP,周杰伦的那个RAP