ACCA毕业生/学生请报到 5

黑暗代表我的心

要考试了，是不是很紧张

这次我没考，所以不紧张，不过替你们紧张，怕你们统统fail掉

夜光

原帖由 kelvinlee1983 于 26-5-2009 11:21 PM 发表
我都看到，不要激动
回复一次就可以了

昨天看的时候明明只回复一次

那些是卡帖、卡帖

kelvinlee1983

原帖由 Jilala 于 27-5-2009 08:39 AM 发表

我还想叫你“jolin”姐姐呢。。。

hahaha.

偷偷告诉你。如果你像她那样，
pass acca 一定很容易。
因为“地才”

limitedterry

原帖由 kelvinlee1983 于 26-5-2009 18:54 发表


我毕业不毕业，这个问题重要吗？
毕业不毕业，都改变不了还有一个星期就考试的事实。

很好，一路顺风。。。。。。

kelvinlee1983

原帖由 limitedterry 于 28-5-2009 01:52 AM 发表

很好，一路顺风。。。。。。

一路顺风指什么？

limitedterry

原帖由 kelvinlee1983 于 28-5-2009 08:18 发表


一路顺风指什么？

考试一路顺风这个sitting跟你拿一样paper.大家一起加油

Jilala

原帖由 kelvinlee1983 于 27-5-2009 07:31 PM 发表


hahaha.

偷偷告诉你。如果你像她那样，
pass acca 一定很容易。
因为“地才”

hahaha

可惜我不像她，不过她和我有个共同点。。都有“才”



她是“地才”。而我是“蠢才”

kanassai

想问一下之前的sitting,philip woo p1的tips准吗？？
我想向我朋友要，可是我不知道准吗？

Mrfreedom

tips原本就是靠预测的，没有说100%准吧？
先把tips都收上来，考试前在focus在全部tips上，这样比较好吧？

kelvinlee1983

原帖由 limitedterry 于 28-5-2009 11:43 AM 发表

考试一路顺风这个sitting跟你拿一样paper.大家一起加油

为什么你觉得这个·sitting 你一定会跟我拿同样的paper？

美丽草原我的家

我即将毕业，准备要register ACCA了~
扣除exemption之后，只需要考Professional level。
打算利用这半年的时间，先full-time study
趁着full-time的时候，想快点考掉多一些（过后可能会开始工作）
因此打算十二月的sitting拿三张paper。
想请教各位，我是否应该照着次序考P1-P3吗？
还是跳跳考会比较好？（如P1+P3+P6）
实际上，有哪几科是theory，哪几科是calculation的呢？

另外，除了这五张paper，是不是还有一个ethics module？
是怎样的？

先说谢谢

对了，祝大家考试顺利。

Mrfreedom

如果可能的话不要p1-p3拿比较好，3天考3张很痛苦的
之前好像有人讲要拿optional paper前必须先把p1-p3给清了
不然不能拿,我不知道是不是这样
如果你要快的话，直接4张吧

我和你一样，也是degree毕业
可是我exemption没有你那么多，要多考一张f8，现在是我第二个sitting~

太空女

做莫ACCA將多tips  而CAT沒有的？？？？   
讀到顯了～  

美丽草原我的家

原帖由 Mrfreedom 于 29-5-2009 01:50 AM 发表
如果可能的话不要p1-p3拿比较好，3天考3张很痛苦的
之前好像有人讲要拿optional paper前必须先把p1-p3给清了
不然不能拿,我不知道是不是这样
如果你要快的话，直接4张吧

我和你一样，也是degree毕业
可 ...

我也担心这个问题，所以想跳跳考~
连degree时连考三张都已经要疯掉了，何况是ACCA。
四张，我也想快点清掉可是人要量力而为
如果一定要先清了P1-P3才能拿optional，那么也不用想考四张了

嗯，你在哪毕业的呢？
考ACCA会不会觉得和degree的程度相差悬殊呢？
有点担心这呢。

limitedterry

原帖由 kelvinlee1983 于 28-5-2009 22:31 发表


为什么你觉得这个·sitting 你一定会跟我拿同样的paper？

这个sitting你只考一张paper。 f8是吗？

limitedterry

原帖由 美丽草原我的家 于 29-5-2009 01:39 发表
我即将毕业，准备要register ACCA了~
扣除exemption之后，只需要考Professional level。
打算利用这半年的时间，先full-time study
趁着full-time的时候，想快点考掉多一些（过后可能会开始工作）
因此打算十二月 ...

你是从大学上来的吗？

whitehairbin

June 2009 Exam Tips from Kaplan HK‏
昨天才收到的email。。

Paper P1
Subject :   Professional  Accountant

Lecturer :    Phei Koid / Edmond  Li / Chris Tang

We would like to stress that ACCA’s main message to

students in the latest examiners  conference is that students should revise the WHOLE syllabus and should not

question-spot!

Corporate Governance

• Board committees

• Independence of NEDs

• Board structure

• Responsibility and integrity

• Stakeholder theory

• Transaction  cost theory

Risk and internal controls

• Risk identification, measurement and management by means of sound  system  of control

Ethics

• Ethical theories and models

• Moral intensity and moral framing

• CSR

• Gray Owen Adams 7 positions

• Environment and sustainability

Paper P2

Subject :   Corporate Reporting

Lecturer :    Fanny Choi

Section A

• Consolidation with complex groups  - CSOFP

• Consolidation with disposal  of share  – Either CSOCI or

CSOFP

• Consolidation adjustments related to new accounting updated of HKFRS 3, HKAS 36 – Impairment of assets, HKAS 39 – FI, HKFRS 5 – Disposal Group or NCA held for sale and HKAS 19 – Employee Benefit

• 15 – 20 marks essay  question  could be included in the case study, it may include HKAS 24 – Related party transactions, HKFRS 3 – Business Combination  or environment reporting or ethical issues

Section B

• HKAS 12 & HKFRS 2 –Income taxes issues  could be part of a question  or full question.  In some  circumstance,

HKFRS 2 & HKAS  12 income tax could be combined into a part of question.

• HKAS 17 & 40 – Lease and investment  property

• HKAS 36 & 38 - Impairment of assets with reversal of impairment losses, intangible assets with finite & infinite life could be part of a question.

• HKAS 37 – Provisions and related issue could be part of question.

• HKAS 39 – Financial Instruments

• HKFRS 5 – NCA held for sale

• Current developments – Possibly environment reporting or current developments and changes proposed to the framework of accounting.




  
Paper P3

Subject :   Business Analysis

Lecturer :    Mark Baines / Chris Tang / Thomas  Wu

• External Analysis - PESTEL, 5 Forces

• Financial analysis / performance / balance scorecard

• Strategic  options,  Generics,  Directions, Bowman's Strategy

Clock.

• Emergent  strategies

• Methods  of growth - Acq v Internal development v Strategic

Alliance (JV, License, etc.)

• Strategy Evaluation / Appropriateness - Suitability, Acceptability, Feasibility

• Organisation  structures

• Value Chain

• IS/IT / Customer relationship management

• BPR Methodology / Harmon's 5 stage

• Quality issues  / CMMI

• Project Management





Paper P4

Subject :   Advanced  Financial Management

Lecturer :    Stanley Lau



• NPV calculations with relevant cash  flow .This could be linked to Overseas NPV

• calculations applying PPP Theory where necessary. A second part could be a discussion on a firm's exposure to political, economic and regulatory risk.

• Investment appraisal  techniques question  on MIRR, NPV, IRR, and Value at Risk. See pilot paper  on how this area can be examined.

• Currency hedging techniques combined with interest ratehedging within 1 question. Mergers & acquisition - Valuation of target could be for a type I, II or III including valuation of intangibles e.g. using Lev’s method. A second part of the question  could be how to finance a merger or acquisition or on defense against  a takeover.

• Option pricing model - could be on share  options or on real options.  A second part of the question  could be a calculation of wacc  - regear and degear beta and calculate cost of debt using credit spread.

• Theory question  on shareholder model vs stakeholder model. A second part of the question  could be on the various capital structure  theories or on dividend policy.






Paper P5

Subject :   Advanced  Performance Management

Lecturer :    Frederick Woodier

Section A

Two Scenario  based questions focus on various aspects on performance management:

1) Analysis of an organisation  in the service sector  using both Financial and NFI (Fitzgerald, pyramid). Preparation of budgeted income statement with complications in learning curve, uncertainty or customer profitability analysis.

2) Strategic  planning including external environment analysis and the use of strategic  models:  SWOT, Porters, Ansoff and gap analysis. CSF->KPI design and budgeting issues  (ZBB, ABB Vs incremental).

Section B

3) Strategic  Investment decision with relevant cost,  investment appraisal  and sensitivity analysis. Some  elements of uncertainty and non-financial factors in decision making.

4) Divisional performance measures – ROI Vs Residual Income. Design of KPI with some  element of International transfer pricing.

5) Modern management philosophy and SMA: JIT, Target costing,  life cycle costing,  TQM and Six Sigma.

6) Corporate failure model and predictive features.  Z-score and Argenti. Usefulness  of these  models  in practice.





Paper P6

Subject :    Advanced  Taxation

Lecturer :   Christine Ling

Section A

Question 1 - Profits Tax

• Source

• Six badges of trade

• Capital vs revenue receipts/expenditures

• Tax implication of different kinds of items (income/expenses)

• Interest expenses deduction

• Tax effectiveness of items under different options/scenarios



Question 2 – Salaries Tax/Personal Assessment

• Source  of employment

• Rental benefits

• Share Options/share awards  benefits

• Deduction claim under salaries tax

• Share of partnership’s profits/loss

• Property tax/stamp duty issues  on acquisition of property to earn rental income

• Deduction claim under property tax

Section B: (choose 2 from 3)

• Interaction of different taxes

• Stamp  duty implications

• Tax administration (e.g. obligations, objections, assessments, hold-over, 70A claim, penalty etc.)

• Non-residents

• Anti-avoidance





Paper P7

Subject :    Advanced  Audit and Assurance

Lecturer :   Wilson Wan

(a) Planning and Risk Assessment: Pay special attention to various accounting standards and the implication to the financial statement - Audit Risk and Financial Statement Risk

(b) Evidence gathering:  More knowledge  on accounting standards (pay special attention  to some  important standards such as Employee’s benefits, leasing)

(c) Group audit: Including problems faced by auditor, procedures to mitigate the risk (may relate to consideration for group audit, transnational audit, goodwill, comfort letter)

(d) Fraudulent Financial Reporting (Earnings Management) and money laundering (may include how a professional accountant minimizes such risk)

(e) Prospective Financial Information and Due diligence (also pay attention  to the level of assurance)

(f)    Ethics and professional  issues:  Include practice management, laws & regulations, quality control, low-balling, withdrawal and auditor’s liability

(g) Audit Reporting: Different types of audit opinion (include subsequent events,  discontinued operation,  going concern and inconsistency with other information)

(h) Others concepts (such as management letter, environmental and societal reporting)



Should be familiar with both audit and non-audit  engagement. More important than tips is to know how to answer  the question  specifically and practically.

ahsian

我也是从大学上来，但只有exempt 两张， 还是从 Part 1 考起。
ACCA 的确比大学难，但我不读的话，外面还有很多大学生跟你竞争。深信它难，但还是考了。

现在开始感到灰心， F8， 考了三次还是fail 了，有时还真怀疑自己的能力。下星期将会考第四次了，再fail 的话，真得不知怎样，可能会想放弃了。最伤心的是，F8 是 Part 2 的最后一张了， 就因为一分而不给我过关。

读acca 真得要有无比的耐力，和坚持。。。。

kelvinlee1983

这里谁的P2 是拿HK stream 的？

kelvinlee1983

原帖由 limitedterry 于 29-5-2009 11:33 AM 发表

这个sitting你只考一张paper。 f8是吗？

我不是考F8, 我考P8 了。

对了，你是选PTPL 还是槟华考呢？