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      融躍教育

      ACCA云享課程

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      課程簡介: 融躍教育結合多年教研教學經驗,打造全程直播授課,在“云端”帶領學生體驗高質量高效率高性價比的ACCA課程教學。 您可以隨時與老師展開互動,感受“面授”般的上課體驗,如果沒有趕上直播課,課程回放會實時生成,便于您跟上班級學習進度,可反復觀看,鞏固知識。

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      • ACCA財經詞匯
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      • ACCA-F全科精品視頻題庫
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      • ACCA學前指導班
      • ACCA持證教程
      • ACCA-F1標準網課
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      • ACCA單科云享-AFM
      • ACCA單科云享-APM
      • ACCA單科云享-SBL

      ACCA單詞班

      • 1.英語詞匯

        • 英語詞匯 Lecture 1.mp4

        • 英語詞匯 Lecture 2.mp4

        • 英語詞匯 Lecture 3.mp4

        • 英語詞匯 Lecture 4.mp4

        • 英語詞匯 CH4 Auditing1.mp4

        • 英語詞匯 CH4 Auditing2.mp4

        • 英語詞匯 CH5 Business analysis1.mp4

        • 英語詞匯 CH5 Business analysis2.mp4

        • 英語詞匯 CH6 Costing and price1.mp4

        • 英語詞匯 CH6 Costing and price2.mp4

        • 英語詞匯 CH7 Budgeting.mp4

        • 英語詞匯 CH8 Financing.mp4

        • 英語詞匯 CH9 Investing.mp4

        • 英語詞匯 CH10 Taxation.mp4

        • 英語詞匯 CH11 Hard skills and soft skills.mp4

      學前指導班

      • 1.前導課

        • 1-認識ACCA

        • 2-1 ACCA科目介紹-F階段

        • 2-2 ACCA科目介紹-P階段

        • 3-ACCA知識串聯

        • 4-ACCA學習規劃

        • 5-ACCA職業發展

        • 6-如何注冊成為ACCA學員

        • 7-My ACCA介紹

        • 8-ACCA官網常見功能介紹(英國官網&中國官網)

        • 9-如何報考考試,取消考試,下載準考證

        • 10-ACCA機考主觀題軟技能

      持證班

      • 1.持證課

        • 1-申請初級&高級商業會計證書

        • 2-EPSM介紹

        • 3-申請OBU學士學位

        • 4-申請UOL碩士學位

        • 5-ACCA會員申請指南

      基礎班

      • 1.Business and Technology

        • 0-1. Introduction

      • 2.Chapter 1 Business organisations and their stakeholders

        • 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

      • 3.Chapter 2 The business environment

        • 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

      • 4.Chapter 3 The legal framework

        • 3-1. Legal factors

        • 3-2. Data protection and security

        • 3-3. Consumer protection

        • 3-4. Question

      • 5.Chapter 4 The Marco-economics environment

        • 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

      • 6.Chpater 5 Micro-economics factors

        • 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

      • 7.Chapter 6 Business organization structure

        • 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

      • 8.Chapter 7 Organizational culture and committees

        • 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

      • 9.Chapter 8 Corporate governance and social responsibility

        • 8-1. Corporate governance-1

        • 8-2. Corporate governance-2

        • 8-3. Role of the BOD

        • 8-4. Corporate social responsibility (CSR)

      • 10.Chapter 9 Role of accounting

        • 9-1. Accounting-1

        • 9-2. Accounting-2

        • 9-3. Comparison of different software applications-1

        • 9-4. Comparison of different software applications-2

      • 11.Chapter 10 Control, security and audit

        • 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

      • 12.Chapter 11 Identifying and preventing fraud

        • 11-1. Fraud-1

        • 11-2. Fraud-2

        • 11-3. Systems for preventing and detecting fraud

        • 11-4. Money laundering

        • 11-5. Questions

      • 13.Chapter 12 Leading and managing

        • 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

      • 14.Chapter 13 Recruitment and selection

        • 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

      • 15.Chapter 14 Individual group and teams

        • 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

      • 16.Chapter 15 Motivating individuals and groups

        • 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

      • 17.Chapter 16 Training and developments

        • 16-1. Learning theories

        • 16-2. The learning organization

        • 16-3. Systematic approach to training and developing

        • 16-4. Questions

      • 18.Chapter 17 Performance appraisals

        • 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

      • 19.Chapter 18 Personal effectiveness and communications

        • 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

      • 20.Chapter 19 Ethical considerations

        • 19-1. Approaches to ethics&Management accountability

        • 19-2. Ethics management in organization

        • 19-3. Professional ethics

        • 19-4. Ethical threat

      基礎班

      • 1.Introduction

        • 0-1 Introduction

      • 2.Chapter 1 Accounting for management

        • 1-1 Information

        • 1-2 Planning, control and decision making

        • 1-3 Financial accounting and cost and management accounting

      • 3.Chapter 2 Sources of data and presenting information

        • 2-1 Types of data

        • 2-2 Source of data

        • 2-3 Big data

        • 2-4 Sampling

        • 2-5 Presenting information

      • 4.Chapter 3 Cost classification

        • 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

      • 5.Chapter 4a Forecasting

        • 4a-1 Correlation

        • 4a-2 Linear regression analysis

        • 4a-3 Time series

        • 4a-4 Index

        • 4a-5 Expected value

      • 6.Chapter 4b Summarising and analysing data

        • 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

      • 7.Chapter 5 Accounting for materials

        • 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

      • 8.Chapter 6 Accounting for labour

        • 6-1 Measuring labour activity

        • 6-2 Remuneration methods

        • 6-3 Recording labour costs

        • 6-4 Labour turnover

        • 6-5 Accounting for labour costs

      • 9.Chapter 7a Accounting for overheads

        • 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

      • 10.Chapter 7b Absorption and marginal costing

        • 7b-1 Marginal costing

        • 7b-2 Calculation of profit

        • 7b-3 Reconciling profits

        • 7b-4 Absorption costing vs marginal costing

      • 11.Chapter 8a Process 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

      • 12.Chapter 8b Process costing, joint products and by-products

        • 8b-1 Joint products and by-products

        • 8b-2 Dealing with common costs

      • 13.Chapter 9a Job, batch and service costing

        • 9a-1 Job costing

        • 9a-2 Batch costing

        • 9a-3 Service costing

      • 14.Chapter 9b Alternative costing principles

        • 9b-1 Activity based costing

        • 9b-2 Total quality management

        • 9b-3 Life cycle costing

        • 9b-4 Target costing

      • 15.Chapter 10a Budgeting

        • 10a-1 Budgeting planning and control systems

        • 10a-2 Controllable costs

        • 10a-3 Fixed and flexible budgets

        • 10a-4 Spreadsheet

      • 16.Chapter 10b The budgetary process

        • 10b-1 Budgetary preparation process

        • 10b-2 Functional budget

        • 10b-3 Cash budget

      • 17.Chapter 11 Making budgets work

        • 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

      • 18.Chapter 12a Capital expenditure budgeting

        • 12a-1 Capital and revenue expenditure

        • 12a-2 Time value of money

      • 19.Chapter 12b Methods of project appraisal

        • 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

      • 20.Chapter 13 Standard costing

        • 13-1 Introduction to standard costing

        • 13-2 Setting standards

      • 21.Chapter 14a Cost variances

        • 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

      • 22.Chapter 14b Sales variances and operating statements

        • 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

      • 23.Chapter 15 Target setting

        • 15-1 Performance measurement and mission statement

        • 15-2 Goals and objectives

        • 15-3 Benchmarking

        • 15-4 External conditions

      • 24.Chapter 16 Financial performance measurement

        • 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

      • 25.Chapter 17 Assessing non-financial performance

        • 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

      基礎班

      • 1.Introduction

        • 0-1. Introduction

      • 2.Chapter 1 Introduction To Financial Accounting

        • 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

      • 3.Chapter 2 The Regulatory Framework

        • 2 The Regulatory Framework

      • 4.Chapter 3 The Conceptual Framework

        • 3-1.Underlying assumption

        • 3-2.The qualitative characteristics of financial information

        • 3-3.Accounting concepts

      • 5.Chapter 4 Double- Entry Bookkeeping

        • 4-1.Debit and Credit

        • 4-2.exercise

      • 6.Chapter 5 Accounting Process

        • 5-1.Source documents

        • 5-2.books of prime entry

        • 5-3.From ledger to financial statements

      • 7.Chapter 6 Sales And Purchases

        • 6-1.Recording sales and purchase returns

        • 6-2.Sales Tax

      • 8.Chapter 7 Inventory

        • 7-1.IAS 2 Inventory

        • 7-2.Counting inventory

        • 7-3.Measurement of inventories

      • 9.Chapter 8 Tangible Non-Current Assets

        • 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

      • 10.Chapter 9 Intangible Non-Current Assets

        • 9-1.Definition

        • 9-2.Research and development

        • 9-3.Amortization

        • 9-4.Goodwill

        • 9-5.Disclosure

      • 11.Chapter 10 Accruals And Prepayments

        • 10-1.prepayment

        • 10-2.accruals

        • 10-3.accrued income

        • 10-4.prepaid income

      • 12.Chapter 11 Irrecoverable Debts And Allowance For Receivables

        • 11-1. bad debts and allowance for receivables

        • 11-2. Example and 總結

      • 13.Chapter 12 Provision And Contingencies

        • 12-1. Liability

        • 12-2. provision

        • 12-3. Contingent liability

        • 12-4. Contingent assets

      • 14.Chapter 13 Capital Structure and finance costs

        • 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

      • 15.Chapter 14 Trial Balance

        • 14-1.Trial balance

        • 4-2.1 Errors will not affet TB

        • 14-2.2 errors will affect TB

        • 14-3. example

      • 16.Chapter 15 Petty Cash and Bank Reconciliation

        • 15-1. petty cash system

        • 15-2. bank reconciliation

      • 17.Chapter 16 Control Account And 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

      • 18.Chapter 17 Year-End Adjustments And Financial Statements

        • 17-1. Year-end ajustment and 報表復習

        • 17-2. example

      • 19.Chapter 18 Incomplete Records

        • 18 Incomplete Records

      • 20.Chapter 19 Events After The Reporting Period

        • 19 Events After The Reporting Period

      • 21.Chapter 20 Statement Of Cash Flows

        • 20-1. Definintion and direct method

        • 20-2. indirect method

        • 20-3. example

      • 22.Chapter 21 Introduction To Consolidation

        • 21-1. Summarise the different types of investment

        • 21-2. Subsidiary

        • 21-3. Associate

        • 21-4. Trade investment

      • 23.Chapter 22 Consolidated financial statements

        • 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

      • 24.Chapter 23 Analysis Of Financial Statements

        • 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

      • 25.Chapter 24 Disclosures

        • 24-1. Disclosures

        • 24-2. Example

        • 24-2. Example

      基礎班

      • 1.The Introduction of LW

        • The Introduction of LW

      • 2.Chapter 1 Law and the legal system

        • 1-1.What is law

        • 1-2 Types of law

        • 1-3.Structure of the courts

      • 3.Chapter 2 Sources of law

        • 2-1.Case law

        • 2-2.Legislation

        • 2-3.Statutory interpretation

        • 2-4.Human Rights Act 1998

      • 4.Chapter 3-4 Formation of contract

        • 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.Chapter 5 Content of contracts

        • 5-1 Terms and representations

        • 5-2 Sources of terms

        • 5-3 Classification of contract terms

        • 5-4 Exclusion clauses

      • 6.Chapter 6 Breach of contract and remedies

        • 6-1 Discharge of contract

        • 6-2 Breach of contract

        • 6-3 Common law remedies

        • 6-4 Equitable remedies

      • 7.Chapter 7 The law of torts and professional negligence

        • 7-1 Tort and other wrongs

        • 7-2 Tort of negligence

        • 7-3 Liability for negligence

        • 7-4 Professional negligence

      • 8.Chapter 8 Contract of employment

        • 8-1 Employment and self-employment

        • 8-2 Employment contract and rights and duties

      • 9.Chapter 9 Dismissal and redundancy

        • 9-1 Dismissal

        • 9-2 Redundancy

      • 10.Chapter 10 Agency law

        • 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.Chapter 11 Partnership

        • 11-1 The introduction of Partnership

        • 11-2 Unlimited Partnership

        • 11-3 Limited Partnership

        • 11-4 Limited Liability Partnership

      • 12.Chapter 12 Corporations and legal personality

        • 12-1 Sole traders

        • 12-2 Company

        • 12-3 Lifting the veil of incorporation

        • 12-4 Types of company

      • 13.Chapter 13 Company formation

        • 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.Chapter 14 Constitution of company

        • 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.Chapter 15 Share capital

        • 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.Chapter 16 Loan capital

        • 16-1 Borrowing

        • 16-2 Charge

      • 17.Chapter 17 Capital maintenance and dividend law

        • 17-1 Capital maintenance

        • 17-2 Dividend law

      • 18.Chapter 18 Company directors

        • 18-1 Directors

        • 18-2 Appointment, disqualification and removal

        • 18-3 Duties of directors

        • 18-4 Power of directors

      • 19.Chapter 19 Other company officer

        • 19-1 Company secretary

        • 19-2 Company auditor

      • 20.Chapter 20 Company meetings and resolution

        • 20-1 Company meetings

        • 20-2 Resolutions

      • 21.Chapter 21 Insolvency and administration

        • 21-1 Winding up and liquidation

        • 21-2 Administration

      • 22.Chapter 22 Fraudulent and criminal behaviour

        • 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

      基礎班

      • 1.機考平臺操作指南

        • ACCA官網登錄方法

        • ACCA官網機考操作 PM-FM

      • 2.Chapter 1 Management activies

        • 1-1 Levels of management activies

      • 3.Chapter 2 Information

        • 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

      • 4.Chapter 3 Information system

        • 3-1 Information system &Types of information system

      • 5.Chapter 4 Big data

        • 4-1 Big data

      • 6.Chapter 5 Specialist cost and management accounting techniques

        • 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

      • 7.Chapter 6 Limiting factor analysis

        • 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

      • 8.Chapter 7 CVP analysis

        • 7-1 Single product situation

        • 7-2 Multi-product situation

      • 9.Chapter 8 Pricing decisions

        • 8-1 Influences on price&Market

        • 8-2 Demand

        • 8-3 Profit-maximising priceoutput level

        • 8-4 Pricing strategy

      • 10.Chapter 9 Make-or-buy and other short term decisions

        • 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

      • 11.Chapter 10 Risk and uncertainty

        • 10-1 Risk and uncertainty

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

        • 10-3 Decision trees&Sensitivity analysis

      • 12.Chapter 11 Quantitative techniques and standard cost

        • 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

      • 13.Chapter 12 Budgetary systems and types of budget

        • 12-1 Plan and control cycle

        • 12-2 Fixed and flexible budget

        • 12-3 Incremental budget&ZBB&ABB

      • 14.Chapter 13 Variance analysis

        • 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

      • 15.Chapter 14 Performance measurement and control

        • 14-1 Performance measurement and control-1

        • 14-2 Performance measurement and control-2

      • 16.L47考前注意事項

        • L47考前注意事項

      基礎班

      • 1.機考平臺操作指南

        • ACCA官網登錄方法

        • ACCA官網機考操作 PM-FM

      • 2.Introduction

        • Introduction

      • 3.Chapter 1 The UK tax system

        • 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

      • 4.Chapter 2 Outline of income tax

        • 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

      • 5.Chapter 3 Trading income

        • 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

      • 6.Chapter 4 Basis of assessment

        • 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

      • 7.Chapter 5 Capital allowance

        • 5-1.Definition of Capital allowances

        • 5-2.Classification of plant&machinery

        • 5-3.Allowance &4.Exercise

        • 5-4 Allowance-2

        • 5-5 Exercise

      • 8.Chapter 6 Property income

        • 6-1 Property business income

        • 6-2 Rent a room relief

        • 6-3 Furnished holiday letting profit&4.Exercise

      • 9.Chapter 7 Reliefs for individual trading losses

        • 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

      • 10.Chapter 8 Partnership

        • 8-1 Assessments of partnerships to tax

        • 8-2 Change in membership of partnership

        • 8-3 Loss relief for partners

      • 11.Chapter 9 Benefits

        • 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

      • 12.Chapter 10 Employment income

        • 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

      • 13.Chapter 11 National insurance contribution and pension

        • 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

      • 14.Chapter 12 Self-assessment: individuals

        • 12-1 Self-assessment system introduciton

        • 12-2 Tax return

        • 12-3 Payment of income tax and CGT

        • 12-4 HMRC power

      • 15.Chapter 13 Outline of Corporation tax

        • 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

      • 16.Chapter 14 Computing the corporation tax

        • 14-1 Trading income

        • 14-2 Property income

        • 14-3 Interest income&interest payable

        • 14-4 Misscellaneous income

        • 14-5 Gift aid donations

      • 17.Chapter 15 Relief for corporation trading losses

        • 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

      • 18.Chapter 16 Groups of companies

        • 16-1 Group relief

        • 16-2 Chargeable gain groups

      • 19.Chapter 17 Self-assessment: companies

        • 17-1 Tax return

        • 17-2 Payment of corporation tax and interest

      • 20.Chapter 18 Chargeable gain: individual

        • 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

      • 21.Chapter 19 Chargeable gains: companies

        • 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

      • 22.Chapter 20 Value added tax

        • 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

      • 23.Chapter 21 Inheritance tax

        • 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

      基礎班

      • 1.機考平臺操作指南

        • ACCA官網登錄方法

        • ACCA官網機考操作 PM-FM

      • 2.Introduction

        • Introduction-1

        • Introduction-2

      • 3.Chapter 1 The conceptual framework

        • 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

      • 4.Chapter 2 The regulatory framework

        • 2-1 The regulatory framework

      • 5.Chapter 3.1 Tangible non-current assets

        • 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

      • 6.Chapter 3.2 IAS40 Investment property

        • 3.2-1 IAS40 Investment property

      • 7.Chapter 3.3 IAS23 Borrowing costs

        • 3.3-1 IAS23 Borrowing costs

      • 8.Chapter 4 IAS38 Intangible assets

        • 4-1 Definition&Recognition

        • 4-2 Acquired intangible assets

        • 4-3 Internally generated intangible

        • 4-4 Measurement

      • 9.Chapter 5 Impairment of assets

        • 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

      • 10.Chapter 6.1 IFRS 15 revenue from contract with customers

        • 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

      • 11.Chapter 6.2 IAS 20 Government grants

        • 6.2-1 IAS 20 Government grants

      • 12.Chapter 7 Introduction to groups

        • 7-1 Introduction to groups

      • 13.Chapter 8 The consolidated statement of financial position

        • 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)

      • 14.Chapter 9 The consolidated statement of profit or loss and other c

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

      • 15.Chapter 10 Accounting for associates

        • 10-1 Accounting for associates

      • 16.Chapter 11 Financial instruments

        • 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

      • 17.Chapter 12 IFRS 16 Leasing

        • 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

      • 18.Chapter 13 IAS 37 Provisions and IAS 10 Events after the reporting

        • 13-1 Provisions-1

        • 13-2 Provisions-2

        • 13-3 Provisions-3

        • 13-4 Contingent liabilities&Contingent asset

        • 13-5 Events after the reporting

      • 19.Chapter 14 IAS 2 Inventory & IAS 41 Agriculture

        • 14-1 IAS 2 Inventory-1

        • 14-2 IAS 2 Inventory-2

        • 14-3 IAS 41 Agriculture

      • 20.Chapter 15 Taxation

        • 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

      • 21.Chapter 16 Presentation of published financial statements

        • 16-1 IAS 1 Presentation of financial statements

        • 16-2 Examples-1

        • 16-3 Examples-2

        • 16-4 Examples-3

      • 22.Chapter 17 Reporting financial performance

        • 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

      • 23.Chapter 18 Earnings per share

        • 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

      • 24.Chapter 19 Interpretation of financial statements

        • 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

      • 25.Chapter 20 Limitations of financial statements and interpretation

        • 20-1 Limitations of financial statements and interpretation techniques

      • 26.Chapter 21 Statement of cash flow

        • 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

      • 27.Chapter 22 Specialised, not-for-profit and public sector entities

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

      基礎班

      • 1.機考平臺操作指南

        • ACCA官網登錄方法

        • ACCA官網機考操作 PM-FM

      • 2.Introduction

        • 0-1 Introduction of AA

      • 3.Chapter 1 audit and other assurance engagement

        • 1-1 Assurance services

        • 1-2 Assurance services

      • 4.Chapter 2 statutory audit and regulation

        • 2-1 Legal process of external auditor

        • 2-2 The regulatory framework

      • 5.Chapter 3 corporate goverance

        • 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

      • 6.Chapter 4 professional ethics and quality control procedures

        • 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

      • 7.Chapter 5 internal audit

        • 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

      • 8.Chapter 6 Risk assessment and responses to assessed risks

        • 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)

      • 9.Chapter 7 Audit Strategy, Audit Planning and Documentation

        • 7-1 Audit strategy

        • 7-2 Audit planning

        • 7-3 Interim and final audit

        • 7-4 Materiality

        • 7-5 Audit documentation

      • 10.Chapter 8 Introduction to Audit Evidence

        • 8-1 Sufficient appropriate audit evidence

        • 8-2 Audit procedures for obtaining audit evidence

        • 8-3 Analytical Procedures

      • 11.Chapter 9 Internal control

        • 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

      • 12.Chapter 10 Types of internal control

        • 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

      • 13.Chapter 11 Audit sampling, Automated tools and techniques and usin

        • 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

      • 14.Chapter 12 Substantive procedure

        • 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

      • 15.Chapter 13 Audit not-for-profit organizations and small organisati

        • 13-1 Not-for-profit organizations

        • 13-2 Auditing small organizations

      • 16.Chapter 14 Audit review and finalization

        • 14-1 Subsequent events

        • 14-2 Going concern

        • 14-3 Management representations

        • 14-4 Overall review

        • 14-5 Misstatements

      • 17.Chapter 15 Reports

        • 15-1 An unmodified report

        • 15-2 Modified reports

      基礎班

      • 1.機考平臺操作指南

        • ACCA官網登錄方法

        • ACCA官網機考操作 PM-FM

      • 2.Introduction

        • 0-1 F9 Intruduction

      • 3. Chapter 1 Financial Management and Financial Objectives

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

        • 1-2 types of shareholders and solve agency problem

      • 4.Chapter 2 the economic environment for business

        • 2-1 Macroeconomic policy and other policy

      • 5.Chapter3 financial markets,moeny markets and institutions

        • 3-1 Financial market

        • 3-2 Financial participator

        • 3-3 institutional investors and money market instruments

      • 6.Chapter 4 General knowledge of working capital management

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

        • 4-2 cash operating cycle

        • 4-3 accounting ratios &over-apitalisation&overtrading

      • 7.Chapter 5 management of working capital

        • 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

      • 8.Chapter 6 working capital finance and investment

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

      • 9.Chapter 7 general investment appraisal

        • 7-1 ROCE and relevant cash flow

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

        • 7-3 NPV and IRR

      • 10.Chapter 8 Application of NPV

        • 8-1 format of NPV

        • 8-2 NPV exercise(1)

        • 8-3 NPV exercise(2)

      • 11.Chapter9 Specific investment appraisal

        • 9-1 lease VS buy

        • 9-2 asset replacement and capital rationing

      • 12.Chapter10 risk and uncertainty

        • 10-1 risk and uncertainty & sensitivity analysis

        • 10-2 probability analysis & simulation and others

      • 13.Chapter 11 sources of Finance

        • 11-1 debt finance

        • 11-2 equity finance

        • 11-3 islamic finance and finance for SMEs

      • 14.Chapter12 cost of debt

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

        • 12-2 cost of debt

      • 15.Chapter13 cost of equity

        • 13-1 dividend valuation model

        • 13-2 capital asset pricing model and calculation of WACC

        • 13-3 risk adjusted WACC

      • 16.Chapter 14 Gearing and capital structure

        • 14-1 financial generaing and operating gearing

        • 14-2 capital strucutre theory

      • 17.Chapter15 Dividend policy

        • 15-1 dividend theory and pilicies

        • 15-2 alternatives to dividend

      • 18.Chapter16 market efficiency

        • 16-1

      • 19.Chapter17 business valuation

        • 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

      • 20.Chapter 18 Foreign currency risk management

        • 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

      • 21.Chapter 19 Interest rate risk management

        • 19-1 yield curve

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

      基礎班

      • 1.機考平臺操作指南

        • ACCA官網登錄方法

        • ACCA官網機考操作 PM-FM

        • ACCA官網機考操作 P階段

      • 2.Introduction

        • Introduction

      • 3.Chapter 1 The conceptual framework for financial reporting

        • 1-1 The purpose of the conceptual framework

        • 1-2 The objective of general purpose financial reporting

        • 1-3 Qualitative characteristics of uesful financial information

        • 1-4 Financial statements and the reporting entity

        • 1-5 The elements of Financial statements

        • 1-6 Recognition and derecognition

        • 1-7 Measurement bases

        • 1-8 Presentation and disclosure&Concepts of capital and capital maintenance

      • 4.Chapter 2 IAS 16 Property Plant and Equipment

        • 2-1 Objective&Definition&Recognition of IAS16

        • 2-2 Initial measurement

        • 2-3 Subsequent measurement&Derecognition

        • 2-4 Revaluatoion model&Exercise

      • 5.Chapter 3 IAS 40 Investment Property

        • 3-1 Definition&Recognition

        • 3-2 Measurement

        • 3-3 Derecognition&Exercise

      • 6.Chapter 4 IAS 38 Intangible Assets

        • 4-1 Definition

        • 4-2 Recognition

        • 4-3 Measurement

        • 4-4 Exercise

      • 7.Chapter 5 IAS 36 Impairment of assets

        • 5-1 Scope&Issue&Definitions

        • 5-2 Assets may be impaired&RA

        • 5-3 CGU

        • 5-4 Recognition&Reversal of an impairment loss

      • 8.Chapter 6 IAS 2 Inventories

        • 6-1 Scope&Measurement

        • 6-2 Relationship with IFRS15&Exercise

      • 9.Chapter 7 IAS 41 Agriculture

        • 7-1 Agriculture

      • 10.Chapter 8 IFRS 13 Fair value measurement

        • 8-1 Objective&Definition

        • 8-2 Measurement

        • 8-3 Application to non-financial assets

        • 8-4 Fair value of a liability

      • 11.Chapter 9 IAS 20 Government Grants

        • 9-1 Government Grants

      • 12.Chapter 10 IAS 23 Borrowing Costs

        • 10-1 Borrowing Costs

        • 10-2 Exercise

      • 13.Chapter 11 IAS 37 Provision,Contingent liabilities&Contingent asse

        • 11-1 Definition&Recognition&Measurement of provision

        • 11-2 Contingent liabilities&Contingent asset

        • 11-3 Specific types of provision

        • 11-4 Exercise

      • 14.Chapter 12 IAS 10 Events after the Reporting Period

        • 12-1 Definitions

        • 12-2 Adjusting events&Non-adjusting events

        • 12-3 Exercise

      • 15.Chapter 13 IAS 12 Income tax

        • 13-1 Current tax

        • 13-2 Deferred tax的基本內容

        • 13-3 Deferred tax的計算

        • 13-4 Other temporary difference

      • 16.Chapter 14 IFRS 16 Lease

        • 14-1 Objective of IFRS 16

        • 14-2 Lessee Accounting

        • 14-3 Lessor Accounting

        • 14-4 Separating components of a contract

        • 14-5 Sales and Leaseback

      • 17.Chapter 15 IAS 19 Employee Benefits

        • 15-1 Objective of IAS 19

        • 15-2 Short-term benefits

        • 15-3 Post-employment benefits:defined contribution plan

        • 15-4 Post-employment benefits:defined benefit plan

        • 15-5 Past service cost

        • 15-6 SOFP account-netted off

      • 18.Chapter 16 Financial instruments

        • 16-1 Financial instruments standard in IFRS

        • 16-2 Classification(IAS 32)-Definition

        • 16-3 Classification(IAS 32)-Classification as liability vs equity

        • 16-4 Recognition(IFRS 9)

        • 16-5 Financial assets-Equity instruments

        • 16-6 Equity instruments

        • 16-7 Financial assets-Debt instrument

        • 16-8 Measurement-FVTPL

        • 16-9 Financial assets-Reclassification

        • 16-10 Financial assets-Treatment of gain or loss derecognition

        • 16-11 Impairment of financial assets(IFRS 9)

        • 16-12 Impairment of financial assets(IFRS 9)-Presentation

        • 16-13 Financial liability

        • 16-14 Compound financial instruments

        • 16-15 Financial instruments-Derivative16-15 Financial instruments-Derivative

        • 16-16 Hedging Accounting16-16 Hedging Accounting

        • 16-17 Hedging Accounting-Cash flow hedges

        • 16-17 Hedging Accounting-2

        • 16-18 Cash flow hedging

        • 16-19 Discontinue of hedges

        • 16-20 Embedded derivative

      • 19.Chapter 17 Revenue from contracts with customers

        • 17-1 Objective&Definition

        • 17-2 Step1--Step3

        • 17-3 Step4-Step 5

        • 17-4 Presentation in FS

        • 17-5 Specific guidance in IFRS 15

      • 20.Chapter 18 IFRS 2 Share-based payment

        • 18-1 Definition&Scope

        • 18-2 Equity settled share-based payments

        • 18-3 Modifications

        • 18-4 IFRS 2 其他內容

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

        • 19-1 Non-current assets held for sale

        • 19-2 Discontinued operation

      • 22.Chapter 20 IAS 8 Accounting policies,changes in Accounting Estimat

        • 20-1 IAS 8

      • 23.Chapter 21 IAS 21 Foreign transcations and entities

        • 21-1 Objective&Definition&Determining an entity‘s functional currency&Reporting

        • 21-2 Example

      • 24.Chapter 22 Basic groups

        • 22-1 Consolidated FS

        • 22-2 Subsidiaries

        • 22-3 IFRS 3 Business Combinations

        • 22-4 Goodwill at DOA

        • 22-5 NCI

        • 22-6 Goodwill impairments

        • 22-7 Consolidated SOFP

        • 22-8 Consolidated P-L

      • 25.Chapter 23 IAS 28 associate

        • 23-1 Associate&Equity method23-1 Associate&Equity method

        • 23-2 Consolidated SOFP&Consolidated P-L

      • 26.Chapter 24 IFRS 11 Joint arrangements

        • 24-1 IFRS 11 Joint arrangements

      • 27.Chapter 25 Changes in group structures: Step acquisitions

        • 25-1 Step acquisitions where significant influence or control is achieved

        • 25-2 Step acquisitions where control is retained

      • 28.Chapter 26 Changes in group structures:Disposals and group reorgan

        • 26-1 Disposals where significant influence or control is lost (1)

        • 26-2 Disposals where control is retained

      • 29.Chapter 27 IAS 21 Foreign Subsidiary

        • 27-1 SOFP translation-Subsidiary

        • 27-2 Statement of comprehensive income-Subsidiary

      • 30.Chapter 28 Group statement of cash flows

        • 28-1 Definitions and format

        • 28-2 Consolidated statement of cash flows

        • 28-3 Example

        • 28-4 Analysis and interpretation of group statement of cash flows

      • 31.Chapter 29 Professional and ethics duty of the accountant

        • 29-1 Professional and ethics duty

      • 32.Chapter 30 IAS 24 Related Party Disclosures

        • 30-1 IAS 24 理論內容

        • 30-2 Example

      • 33.Chapter 31 IFRS8 Segment Reporting

        • 31-1 IFRS 8 理論部分

        • 31-2 Example

      • 34.Chapter 32 IAS 34 Interim Financial Reporting

        • 32-1 IAS 34 Interim Financial Reporting

      • 35.Chapter 33&34 Interpreting financial statements for different stak

        • 33-1 Stakeholders&Performance measures

        • 33-2 Additional Performance Measures

        • 34-1 IR&Non-financial reporting&Management commentary

      • 36.Chapter 35 The impact of changes and potential changes in accounti

        • 35-1 Current issues&Specific accounting issues

        • 35-2 Better Communication in FR

      基礎班

      • 1.Introduction

        • Introduction

      • 2.Professional Marks

        • Professional Marks

      • 3.1-0 Part A Introduction

        • 0-Part A Introduction

      • 4. 1-1 NPV Format

        • 01 NPV format

        • 02 Relavant CF

        • 03 CA and Tax

        • 04 Investment in WC

        • 05 Discussion about investment appraisal

      • 5.1-2 Oversea investment

        • 01 oversea NPV format

        • 02 PPPT

        • 03 Addditional tax

        • 04 Discussion about international investment

      • 6.1-3 APV format

        • 3-APV format

      • 7.1-4.1 Real option-BOSP

        • 01 Basicc option pricing-BOSP

        • 02 BOSP-practice-1

        • 03 BOSP-計算過程中的特殊情況

        • 04 BOSP-practice-2

        • 05 Limitation of the Black Scholes Model

      • 8.1-4.2 Real option -Delta

        • 01 Delta hedging

        • 02 Delta-practice

        • 03 comment on delta hedging

      • 9.1-4.3 Real option-Greeks

        • 4.3-Real option-Greeks

      • 10.1-4.4-Real option-real option prcing

        • 4.4-Real option-real option prcing

      • 11.1-5 Other investment appraisal format

        • 01 Investment appraisal focus on profitability

        • 02 Investment appraisal focus on liquidity

        • 03 Investment appraisal focus on risk

        • 04 Discussing

      • 12.1-6 Capital rationing

        • 6-Capital rationing

      • 13.2-0 Part B Introduction

        • 0-Part B Introduction

      • 14.2-1 Source of financing

        • 1-Source of financing

      • 15.2-2 Considerations when choosing source of finance

        • 2-Considerations when choosing source of finance

      • 16.2-3 Bond

        • 01 Cost of debts

        • 01 Cost of debts-practice

        • 02 Valuation

        • 03 Bond duration

        • 04 Modified duration and convexity

      • 17.3-0 Part C Introduction

        • 0-Part C Introduction

      • 18.3-1 M&A additional value

        • 1- M&A additional value

      • 19.3-2&3 Cnsideration calculation&Max Consideration and max premium

        • 2&3-Cnsideration calculation&Max Consideration and max premium

      • 20.3-4 valuation of equity

        • 01 Effcient market

        • 02 Asset valuation model

        • 03 Relative valuation model

        • 04 Flow valuation model

        • 05 BSOP method for valuation

      • 21.3-5 Discussion ablout M&A

        • 5-Discussion ablout M&A

      • 22.4-0&1 Part C Introduction&Credit agencies

        • 0&1-Part C Introduction&Credit agencies

      • 23.4-2 Business reconstruction and finance reconstruction

        • 2-Business reconstruction and finance reconstruction

      • 24.4-3 Impact of reconstruction

        • 00 WACC復習

        • 01 Impact on WACCRisk adujsted WACC

        • 02 Impact on statement of financial position

        • 03 Impact on EPS and gearing

        • 04 Impact on stakeholder

      • 25.5-1 Discussions ablout risk management

        • 1-Discussions ablout risk management

      • 26.5-2 Interest risk management

        • 01-FRA

        • 02 Future

        • 03 Option on futures

        • 04 Collar

        • 05 Swap

      • 27.5-3 Exchage rate risk management

        • 00 types of risk

        • 01 Forward &02 Future

        • 03 Option on forward

        • 04 Option on future

        • 05 Netting

        • 06 Swaps

        • 07 Money market hedging

      • 28.6-1 Dividends irrelevant theory

        • 1 Dividends irrelevant theory

      • 29.6-2 Dividends policy analysis

        • 2 Dividends policy analysis

      • 30.6-3 Dividend capacity=FCFE

        • 3 Dividend capacity=FCFE

      • 31.6-4 Ethical issues

        • 4 Ethical issues

      • 32.7-1 Performance evaluating

        • Performance evaluating

      • 33.8-1 Current issues

        • Current issues

      基礎班

      • 1.機考平臺操作指南

        • ACCA官網登錄方法

        • ACCA官網機考操作 PM-FM

        • ACCA官網機考操作 P階段

      • 2.Chapter 1 Strategic Management Accounting

        • 1-1-1 Planning, control and decision making

        • 1-1-2 Planning and control at different levels

        • 1-1-3 Short-term localised decisions

        • 1-1-4 The changing role of MA

      • 3.Chapter 2 Performance Hierarchy

        • 2-1-1 CSF and KPI

      • 4.Chapter 3 Performance Management and control

        • 3-1-1 Top-down vs bottom-up budgeting

        • 3-1-2 Alternative budget models-Incremental budget

        • 3-1-3 Alternative budget models-Rolling budget

        • 3-1-4 Alternative budget models-ZBB

        • 3-1-5 Alternative budget models-Flexible budget

        • 3-1-6 Alternative budget models-ABB

        • 3-1-7 The future of budgeting

        • 3-1-8 Alternative budget models-Beyond budgeting

        • 3-2-1 Basic Budget Variances-Sales variances

        • 3-2-2 Basic Budget Variances-Material variances

        • 3-2-3 Basic Budget Variances-Labour variances

        • 3-2-4 Basic Budget Variances-Variable production overhead variances

        • 3-2-5 Basic Budget Variances-Fixed production overhead variances

        • 3-2-6 Revising a budget or standard cost

        • 3-2-7 The nature of planning and operational variances

        • 3-3-1 Learning curves

        • 3-3-2 Responsibility and controllability

      • 5.Chapter 4 Changes in business structure and MA

        • 4-1-1 Functional form

        • 4-1-2 Divisional form

        • 4-1-3 Network organisations

        • 4-1-4 Manufacturing businesses

        • 4-1-5 Service businesses

        • 4-2-1 Definition & Principles of BPR

        • 4-2-2 Implementing BPR

        • 4-2-3 Problems of BPR&mplications of BPR for accounting systems

        • 4-3-1 Definition & Principles of Business integration

        • 4-3-2 McKinsey’s 7S’s model

        • 4-3-3 Value chain

      • 6.Chapter 5 Environmental and ethical issues

        • 5-1-1 Strong and weak stakeholder view

        • 5-1-2 Stakeholder interests

        • 5-1-3 Stakeholder mapping

        • 5-2-1 Drawbacks of traditional management accounting

        • 5-2-2 Use of EMA to address these issues

        • 5-2-3 Techniques【基本原理 + 計算(非常重要)】

      • 7.Chapter 6 External influence

        • 6-1-1 Risk appetite

        • 6-1-2 Dealing with risk-uncertainty

        • 6-1-3 Expected values (EVs)

        • 6-1-4 Maximax, Maximin, Minmax regret

        • 6-1-5 Contribution tables

        • 6-1-6 Different stakeholders have different risk appetites

        • 6-2-1 PEST

        • 6-2-2 Porter’s Five Forces

        • 6-2-3 BCG matrix

        • 6-2-4 Adv & Disadv of the BCG matrix

        • 6-2-5 SWOT

      • 8.Chapter 7 MIS and Management reports

        • 7-1-1 Source of management information

        • 7-1-2 Big data and performance management

        • 7-1-3 Recording and processing methods

        • 7-1-4 Examples of information requirements of organisations

        • 7-1-5 ERPS&RFID&Recent IT development

        • 7-1-6 Data analysis

        • 7-2-1 What is lean

        • 7-2-2 Implementing lean principles – the 5 ‘S’s

        • 7-3-1 Cloud technology

        • 7-3-2 Cloud computing vs owned techonolgy

        • 7-3-3 Knowledge management systems

        • 7-3-4 Customer relationship management

        • 7-4-1 Basics of benchmarking

        • 7-4-2 Benchmarking with other exercises&Public sector benchmarking

        • 7-5-1 Evaluating output reports

        • 7-5-2 Four basic criteria which can be used to evaluate performance reports

        • 7-5-3 Potential issues with numerical performance information&Integrated Reporting

        • 7-5-4 P5 Examination of IR @Sept 2016

      • 9.Chapter 8 Financial and Non-financial analysis

        • 8-1-1 The private sector- shareholder benefits

        • 8-1-2 Profitability-PBIT and profit margin

        • 8-1-3 Profitability-EBITDA and EPS

        • 8-1-4 Profitability-ROCE

        • 8-1-5 Profitability-ROI&RI&NPV

        • 8-1-6 Profitability-IRR&MIRR

        • 8-1-7 Gearing and Liquidity

        • 8-2-1 Divisional Performance Management&Responsibility Accounting

        • 8-2-2 ROI&RI&EVA

        • 8-3-1 Basics of transfer pricing

        • 8-3-2 Alternative bases for transfer pricing&Multinational Transfer Pricing

        • 8-4-1 Non-financial performance indicator-1

        • 8-4-2 Non-financial performance indicator-2

        • 8-5-1 Performance management and appraisal-1

        • 8-5-2 Performance management and appraisal-2

      • 10.Chapter 9 Views of PM

        • 9-1-1 Balanced Scorecard

        • 9-1-2 The performance pyramid

        • 9-1-3 Building Blocks

        • 9-1-4 Activity-based management

        • 9-1-5 Value-based management

        • 9-2-1 Corporate failure-1

        • 9-2-2 Corporate failure-2

      • 11.Professional skills

        • Professional skills

      基礎班

      • 1.機考平臺操作指南

        • ACCA官網登錄方法

        • ACCA官網機考操作 PM-FM

        • ACCA官網機考操作 P階段

      • 2.Introduction

        • Introduction

      • 3.Professional knowledge

        • Communication&commercial acumen&analysis

        • Scepticism&evaluation

      • 4.Chapter 1 Effective Leadership

        • 1-1-1 Leadership

        • 1-1-2 Strategy

        • 1-1-3 Culture

        • 1-2-1 Principals and agents in governance-Agency theory

        • 1-2-2 Principals and agents in governance-stakeholders

        • 1-2-3 Social responsibility

        • 1-2-4 Sustainability

        • 1-3-1 Corporate governance

        • 1-3-2 Board

        • 1-3-3 The impact of ownership over the corporate governance

        • 1-3-4 Disclosures and reporting

        • 1-3-5 Public sector and third sector governance

      • 5.Chapter 2 Optimizing strategic decisions

        • 2-1-1 Learning obejectives&chapter overview

        • 2-1-2 PESTEL

        • 2-1-3 Porter's five forces model

        • 2-1-4 Industry life cycle&strategic drift

        • 2-1-5 Porter's Diamond model

        • 2-1-6 Customers and markets&Scenario planning

        • 2-2-1 Strategic capability and sustainable competitive advantage

        • 2-2-2 Organizational knowledge

        • 2-2-3 Porter's value chain&Value network

        • 2-2-4 SWOT analysis

        • 2-3-1 Porter's generic strategies

        • 2-3-2 Sustainable competitive advantage-7P

        • 2-3-3 Sustainable competitive advantage-Price-based,differentiation and lock-in

        • 2-3-4 Managing organizational portfolio

        • 2-3-5 Product-market strategy

        • 2-3-6 Diversity of products and markets2-3-6 Diversity of products and markets

        • 2-3-7 Methods of development

        • 2-3-8 SAF model

      • 6.Chapter 3 Assessing and Managing risk and ethical issues

        • 3-1-1 The relationship between organisational strategy and risk management strategy

        • 3-1-2 Risk management process

        • 3-2-1 Internal control

        • 3-2-2 Monitoring

        • 3-3-1 Doing the wrong thing

        • 3-3-2 Doing the right thing

      • 7.Chapter 4 Evaluating and enabling strategic change

        • 4-1-1 Financial objectives and business strategy

        • 4-1-2 The finance function4-1-2 The finance function

        • 4-1-3 Financial analysis and decision-making techniques

        • 4-1-4 Cost and management accounting

        • 4-1-5 Standard costing and variance analysis

        • 4-1-6 Evaluating strategic options using marginal and relevant costing techniques

        • 4-1-7 Financial&non-financial business analysis

        • 4-1-8 The balanced scorecard

        • 4-2-1 Applications of IT

        • 4-2-2 Mobile technologies and cloud computing

        • 4-2-3 Information technology and data analysis

        • 4-2-4 Big data

        • 4-2-5 Data for decision making

        • 4-2-6 Information system controls from a strategic perspective

        • 4-2-7 IT and systems security controls

        • 4-2-8 Cybersecurity

        • 4-2-9 Improving IT -IS controls

        • 4-3-1 Delivering e-business

        • 4-3-2 Strategy models for e-business

        • 4-3-3 Application of technology to support e-business

        • 4-3-4 Characteristics of e-marketing- the 6 Is model

        • 4-3-5 Comparison of traditional and online branding

        • 4-3-6 Acquiring and managing suppliers and customers using technology

        • 4-3-7 New developments and innovation

      • 8.Chapter 5 Implementing Strategic Change

        • 5-1-1 Enabling success and strategic change

        • 5-1-2 Collaborative working

        • 5-1-3 Performance excellence

        • 5-1-4 Empowering organisations

        • 5-1-5 Talent management

        • 5-1-6 Strategic change

        • 5-1-7 Contextual features of change

        • 5-1-8 The four-view (POPIT) model

        • 5-1-9 Lewin's three-stage model

        • 5-2-1 Process redesign

        • 5-2-2 Harmon's process-strategy matrix

        • 5-2-3 Process redesign options

        • 5-2-4 Feasibility

        • 5-2-5 A process redesign methodology

        • 5-3-1 Project management

        • 5-3-2 Project initiation

        • 5-3-3 Project costs and benefits

        • 5-3-4 Project planning

        • 5-3-5 Project execution and control

        • 5-3-6 Project completion

      • 9.summary-1 Ansoff matrix

        • summary-1 Ansoff matrix

      • 10.summary-2 Diamond

        • summary-2 Diamond

      • 11.summary-3 Method of development

        • summary-3 Method of development

      • 12.summary-4 6I

        • summary-4 6I

      • 13.summary-5 Project management

        • summary-5 Project management

      • 14.summary-6 IR

        • summary-6 IR

      ACCA-BT領跑計劃

      • 1.Business and Technology

        • 0-1. Introduction

      • 2.Chapter 1 Business organisations and their stakeholders

        • 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

        • 1-5. Definition of stakeholders

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

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

        • 1-8. Question

      • 3.Chapter 2 The business environment

        • 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

      • 4.Chapter 3 The legal framework

        • 3-1. Legal factors

        • 3-2. Data protection and security

        • 3-3. Consumer protection

        • 3-4. Question

      • 5.Chapter 4 The Marco-economics environment

        • 4-1. Definition of Marco-economics

        • 4-2. The business cycles

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