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{in name="user_id" value="21644"} {/ in}課程試聽 推薦
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
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
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
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
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
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
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
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
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
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
1.基礎直播
第十二節
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第七節
第八節
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第十節
第十一節
第一節
1.串講直播
第二節
第一節
第三節
1.基礎直播
第一節
第十一節
第十節
第九節
第八節
第七節
第六節
第五節
第四節
第三節
第二節
第十二節
1.串講直播
第二節
第一節
第三節
第四節
1.基礎
基礎直播
2.串講
1.基礎直播
第一節
第十一節
第十節
第九節
第八節
第七節
第六節
第五節
第四節
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第二節
第十二節
1.串講直播
第一節
第二節
第三節
第四節
1.基礎直播
第一節
第十一節
第十節
第九節
第八節
第七節
第六節
第五節
第四節
第三節
第二節
第十二節
1.串講直播
第一節
第二節
第三節
第四節
1.Part B The financial reporting framework
Chapter 1 The conceptual framework for financial reporting
2.Part C Reporting the financial performance of a range of entities
Chapter 2 IAS 16 Property Plant and Equipment
Chapter 19 Non-current assets held for sale&Discontinued operation
Chapter 18 IFRS 2 Share-based payment
Chapter 17 Revenue from contracts with customers
Chapter 16 Financial instruments
Chapter 15 IAS 19 Employee Benefits
Chapter 14 IFRS 16 Lease
Chapter 13 IAS 12 Income tax
Chapter 12 IAS 10 Events after the Reporting Period
Chapter 11 IAS 37 Provision,Contingent liabilities&Contingent asset
Chapter 10 IAS 23 Borrowing Costs
Chapter 9 IAS 20 Government Grants
Chapter 8 IFRS 13 Fair value measurement
Chapter 7 IAS 41 Agriculture
Chapter 6 IAS 2 Inventories
Chapter 5 IAS 36 Impairment of assets
Chapter 4 IAS 38 Intangible Assets
Chapter 3 IAS 40 Investment Property
Chapter 20 IAS 8 Accounting policies，changes in Accounting Estimates and Errors
3.Part D Financial statements of groups of entities
Chapter 21 IAS 21 Foreign transcations and entities
Chapter 22 Basic groups
Chapter 23 IAS 28 associate
Chapter 24 IFRS 11 Joint arrangements
Chapter 25 Changes in group structures: Step acquisitions
Chapter 26 Changes in group structures:Disposals and group reorganisations
Chapter 27 IAS 21 Foreign Subsidiary
Chapter 28 Group statement of cash flows
4.Part A Fundmental ethical and professional principles
Chapter 29 Professional and ethics duty of the accountant
5.Part D Financial statements of groups of entities
Chapter 30 IAS 24 Related Party Disclosures
Chapter 31 IFRS8 Segment Reporting
6.Part E Interpret financial statements for different stakeholders
Chapter 32 IAS 34 Interim Financial Reporting
Chapter 33&34 Interpreting financial statements for different stakeholders
7.Part F The impact of changes and potential changes in accounting regulation
Chapter 35 The impact of changes and potential changes in accounting regulation
8.Introduction
Introduction
9.機考平臺操作指南
ACCA官網登陸方法
ACCA官網機考操作PM-FM
ACCA官網機考操作 P階段
1.考試指導
考試指導
2.考前串講
Chapter 1 The conceptual framework
Chapter 28 IAS7 SOCFs&Chapter 29 IFRS 1&Chapter 30 IFRS for Small and Medium-sized Entities&Chapter 31 Better communication in Financial Reporting
Chapter 26 Accounting for business combinations and consolidations&Chapter 27 IAS 21
Chapter 22 IAS 24 &Chapter 23 IFRS 5 &Chapter 24 IFRS 8 &Chapter25 IAS 34
Chapter 18 IAS 2 &Chapter19 IAS 33&Chapter 20 IAS 10 &Chapter 21 IAS 8
Chapter 16 IFRS 2 &Chapter 17 IAS 23
Chapter 14 IFRS 15 &Chapter 15 IAS 20
Chapter 13 Financial Instrument
Chapter 11 IFRS 16&Chapter 12 IAS 19
Chapter 10 IAS 37 Provisions,Contingent liabilities and Contingent assets
Chapter 9 IAS 36 Impairment of Assets
Chapter 6 IAS 40 &Chapter 7 IAS 41 &Chapter 8 IFRS 13
Chapter 5 IAS 38 Intangible Assets
Chapter 3 IAS 2 Inventories&Chapter 4 IAS 16 PPE
Chapter 2 Business combinations
Chapter 32 Interpret F/S for different stakeholders&Chapter 33 Ethics
3.模塊一
知識點串講
4.模塊二
考綱更改和部分準則修訂
5.模塊三
考試基本情況和Exam tips
Q1 合并題應試匯總
Q2 道德
Q3/Q4 理論
6.模塊四
機考注意事項
1.SBR 考前密押
SBR 考前密押卷
2.SBR考前密押卷
SBR Section A
SBR Section B
1.Introduction
Introduction
Professional skills
2.SBL機考演示
Specimen 2(樣卷2）
真題練習使用指南
3.Part H Innovation, performance excellence and change management
Chapter 13 Enabling success
Chapter 14 Strategic change
Chapter 15 Project Management
PartH 真題講解
4.Part G Technology and data analysis
Chapter 11 Application of IT
Chapter 12 E-business
Part G 真題講解
5.Part F Finance in planning and decision making
Chapter 10 Financial analysis
Part F 真題講解
6.Part E Organisational control and audit
Chapter 9 Internal control systems
Part D-E 真題講解
7.Part D Risk
Chapter 8 Assessing and managing risk
8.Part C Strategy
Chapter 5 The external environment
Chapter 6 Strategic capability
Chapter 7 Competitive advantage and strategic choice
Part C 真題講解
9.Part B Governance
Chapter 3 Corporate governance
Chapter 4 Public sector and NGO
Part B 真題講解
10.Part A leadership
Chapter 1 Strategy, leadership and culture
Chapter 2 Ethical codes and the public interest
11.機考平臺操作指南
ACCA官網登陸方法
ACCA官網機考操作PM-FM
ACCA官網機考操作 P階段
1.Strategic Business Leader
【202212期】串講直播
【202303期】串講直播
1.Introduction
Introduction
Professional Marks
2.PartH Current issues
PartH Current issues
3.PartG Performance evaluating
PartG Performance evaluating
4.Part F Dividend
1 Dividends irrelevant theory
2 Dividends policy analysis
3 Dividend capacity=FCFE
4 Ethical issues
5.Part E Risk management
1-Discussions ablout risk management
2-Interest risk management
3-Exchage rate risk management
6.Part D Reconstruction
0&1-Part C Introduction&Credit agencies
2-Business reconstruction and finance reconstruction
3-Impact of reconstruction
7.Part C Merger and acquisition
0-Part C Introduction
1- M&A additional value
2&3-Cnsideration calculation&Max Consideration and max premium
4-valuation of equity
5-Discussion ablout M&A
8.Part B Financing
0-Part B Introduction
1-Source of financing
2-Considerations when choosing source of finance
3-Bond
9.Part A Investment appraisal
0-Part A Introduction
5-Other investment appraisal format
4.4-Real option-real option prcing
4.3-Real option-Greeks
4.2-Real option -Delta
4.1-Real option-BSOP
3-APV format
2-Oversea investment
1-NPV Format
6-Capital rationing
10.機考平臺操作指南
ACCA官網登陸方法
ACCA官網機考操作PM-FM
ACCA官網機考操作 P階段
1.Advanced Financial Management
【202212期】串講直播
【202303期】串講直播
1.Chapter 1 Strategic Management Accounting
1-1 Strategic Management Accounting
2.Chapter 9 Views of PM
9-1 Alternative views of PM
9-2 Corporate failure
3.Chapter 8 Financial and Non-financial analysis
8-1 Financial analysis
8-2 Divisional Performance
8-3 Transfer pricing
8-4 Performance Management In NFPO
8-5 Performance management and appraisal
4.Chapter 7 MIS and Management reports
7-1 MIS
7-2 Lean MIS
7-3 New development in MIS
7-4 Benchmarking
7-5 Management report
5.Chapter 6 External influence
6-1 Risk and uncertainty
6-2 External influence
6.Chapter 5 Environmental and ethical issues
5-1 Stakeholder analysis
5-2 Environmental management accounting
7.Chapter 4 Changes in business structure and MA
4-1 Business structure and information needs
4-2 Business Process Re-engineering (BPR)
4-3 Business integration
8.Chapter 3 Performance Management and control
3-1 Budgeting
3-2 Variance analysis
3-3 Learning curve&controllability
9.Chapter 2 Performance Hierarchy
2-1 Performance Hierarchy
10.Professional skills
Professional skills
11.機考平臺操作指南
ACCA官網登陸方法
ACCA官網機考操作PM-FM
ACCA官網機考操作 P階段
1.APM 考前密押
APM 考前密押卷
2.APM考前密押卷
APM Section A
APM Section B
1.知識串講
章節串講
核心考點
