CH1 Introduction

CH 2 Business organisations and their stakeholders 1

CH 2 Business organisations and their stakeholders 2

CH 3 Financial department and its function

CH4 Auditing1

CH4 Auditing2

CH5 Business analysis1

CH5 Business analysis2

CH6 Costing and price1

CH6 Costing and price2

CH7 Budgeting

CH8 Financing

CH9 Investing

CH10 Taxation

CH11 Hard skills and soft skills

1-認(rèn)識(shí)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(shí)串聯(lián)

4-ACCA學(xué)習(xí)規(guī)劃

5-ACCA職業(yè)發(fā)展

6-如何注冊(cè)成為ACCA學(xué)員

7-My ACCA介紹

8-ACCA官網(wǎng)常見功能介紹（英國(guó)官網(wǎng)&中國(guó)官網(wǎng)）

9-如何報(bào)考考試，取消考試，下載準(zhǔn)考證

10-ACCA機(jī)考主觀題軟技能

1-申請(qǐng)初級(jí)&高級(jí)商業(yè)會(huì)計(jì)證書

2-EPSM介紹

3-申請(qǐng)OBU學(xué)士學(xué)位

4-申請(qǐng)UOL碩士學(xué)位

5-ACCA會(huì)員申請(qǐng)指南

Unit 1 Ethics and Professionalism

Unit 2 Personal Effectiveness

Unit 3 Communication and interpersonal skills

Unit 4 Commercial Awareness

Unit 5 Leadership and Team Working

Unit 6 Innovation and skepticism

Unit 7 Data Analytics

Unit 8 Integrated Case study

Unit 9 Strategic Professional

Unit 10 EPSM Final Assessment

0-1. Introduction

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

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

3-1. Legal factors

3-2. Data protection and security

3-3. Consumer protection

3-4. Question

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

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

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

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

8-1. Corporate governance-1

8-2. Corporate governance-2

8-3. Role of the BOD

8-4. Corporate social responsibility (CSR)

9-1. Accounting-1

9-2. Accounting-2

9-3. Comparison of different software applications-1

9-4. Comparison of different software applications-2

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

11-1. Fraud-1

11-2. Fraud-2

11-3. Systems for preventing and detecting fraud

11-4. Money laundering

11-5. Questions

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

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

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

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

16-1. Learning theories

16-2. The learning organization

16-3. Systematic approach to training and developing

16-4. Questions

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

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

19-1. Approaches to ethics&Management accountability

19-2. Ethics management in organization

19-3. Professional ethics

19-4. Ethical threat

Introduction

1-1. The managerial processes of planning, controlling and decision making

1-2. Management accounting and Financial accounting

2-1.Types of data

2-2.sources of data

2-3.Impact of the general economic environment on costs/revenues

2-4.Good information

2-5.Types of information

3-1. Report

3-2. Data visualisation

3-3.Tables and diagrams

4-1.1 Cost classification-1

4-1.2 Cost classification-2

4-1. Cost classification-exmple

4-2. Cost codes

4-3. Cost objects, cost units and Responsibility centres

5-1.Big data

5-2.Group and ungrouped data

5-3.Averages

5-4.Dispersion

5-5.Expected values

5-6.Normal distribution

5-7.Spreadsheets

6-0.chapter 6 introduction

6-1. Sampling

6-2. High - low method

6-3. Linear regression analysis

6-4. Index numbers

6-5.1 Time series analysis-1

6-5.2 Time series analysis-2

6-6. Forecasting problems

7-0.chapter 7 introduction

7-1.Accounting for materials-1

7-1.Accounting for materials-2

7-2.Inventory valuation methods

7-3.1 Inventory problems-purchasing&holding cost

7-3.2 Inventory problems-ordering cost

7-3.3 Inventory problems-EOQ

7-3.4 Inventory problems-bulk purchase discounts

7-3.5 Inventory problems-EBQ

7-3.6 Inventory problems-When to reorder？

7-3.7 Inventory problems-What stock control system to use

7-4. Just in Time (JlT)

7-5.Ledger entries for material cost

7-6.chapter 7 round up

8-1.Remuneration methods

8-2.Direct vs Indirect labour cost

8-3.Labour turnover

8-4.Efficiency,capacity and production volume ratios

8-5.Ledger entries for labour cost

8-6.chapter 8 round up

9-0.chapter 9 introduction

9-1.Absorption costing

9-2.1 The absorption costing process-Allocation&Apportionment

9-2.2 The absorption costing process-Reapportionment

9-2.3 The absorption costing process-Absorption

9-3.Under Over absorption of overheads

9-4.Ledger entries for overheads

9-5.chapter 9 round up

10-1.Absorption costing vs marginal costing

10-2.Profit statements

10-3.Reconciling profit

10-4.Advantages and disadvantages of absorption costing and marginal costing

11-1. Job costing

11-2. Batch costing

11-3. Process costing-normal loss

11-3. Process costing-abnormal loss&gain

11-4. Joint and by-products

11-5. Service costing

11-6. chapter 11 round up

12-1. Activity-based costing (ABC)

12-2. Life cycle costing

12-3. Target costing

12-4. Cost management

12-5. chapter 12 round up

13-1. Budgetary planning and control system

13-2. Preparation of budgets

13-3. Fixed and flexible budgets

13-4. Budgets and people

13-5. Impact of the general economic environment on budgeting

13-6. Sustainability in budgeting

13-7. chapter 13 round up

14-1. Interest

14-2. Investment appraisal techniques

14-3. Relevant costing

14-4. chapter 14 round up

15-1. Standard costing

15-2. Variance calculation and analysis

15-3. Reconciliation

15-4. chapter 15 round up

16-1. Mission and objectives

16-2. Critical success factors

16-3. Short-termism

16-4. Benchmarking

16-5. External conditions

16-6. chapter 16 round up

17-1. Performance measures

17-2. Management performance measures

17-3. chapter 17 round up

18-1. Non-financial performance measures

18-2. Performance measures for services

18-3. Performance measures for not-for-profit organisations

18-4. The balanced scorecard

18-5. chapter 18 Total quality management (TQM)

18-6. chapter 18 round up

Section B

00-Introduction

1-1. Definition & Types of accounting

1-2. Types of business entities

1-3. Financial statements-Assets & Liabilities

1-4. Financial statements-Capital

1-5. Users of Financial statements & Corporate govenance

2-1. Regulatory framework

3-1. Underlying assumption

3-2 IAS 16-Subsequent measurement-Depreciation

3-3 IAS 16-Subsequent measurement-Revaluation model

4-1. Rules-Assets, liabilities & capital

4-2. Rules-Income & Expense

4-3. Trading

4-4. Exercises

4-5. Balance of accounts

5-1. Business documents

5-2. Exercises

5-3. Accounting systems

6-1. Trading

6-2. Sales tax-Principles

6-3. Sales tax-Accounting treatment

7-1. Definition & Valuation

7-2. Exercises

7-3. First in, first out (FIFO)

7-4. Average cost (AVCO)

7-5. Exercises

8-1.Definition, recognition & initial measurement

8-2. Depreciation methods

8-3. Accounting for depreciation

8-4. Revaluation

8-5. Disposal

8-6. Part exchange & Disclosure

9-1. Intangible assets

9-2. Exercises

10-1. Accrued & Prepaid expense

10-2. Relevant ledger accounts

10-3. Accrued & Deferred income

11-1. Bad debts & Recovered

11-2. Allowance for receivables

11-3. Exercises

12-1. Provisions

12-2. Contingencies

13-1. Share capital

13-2. Reserves

13-3. Revaluation

13-4. Bonus and right issue

13-5. Long-term borrowings

13-6. Income tax

14-1. Types of errors

14-2. Correction of errors

14-3. Exercises

15-1. Petty cash

15-2. Bank reconciliation

15-3. Exercises

16-1. Control account

16-2. Discounts

16-3. Other entries

16-4 supplier statement reconciliation

17-1. Preparation-Illustration 1

17-2. Preparation-Illustration 2

18-1. A complete set of Financial Statements

18-2. Exercises

19-1. Events after reporting period

19-2. Exercises

20-1. Proforma

20-2. Preparation-Illustration

20-3. Exercises

21-1. Cost structure

21-2. Credit sales & purchases

21-3. Accounting equation

22-1. Types of investments

22-2. Investment in associate

23-1. Basic principle

23-2. Goodwill

23-3. Non-controlling interest

23-4. Fair value adjustments

23-5. Intra-group trading

23-6. Preparation of CSOFP

23-7. Exercises

24-1. CSOPL

24-2. Intra-group trading

24-3. Mid-acquisition

25-1. Profitability & Liquidity ratio

25-2. Efficiency & Position ratio

25-3. Limitation of ratio

The Introduction of LW

1-1.What is law

1-2 Types of law

1-3.Structure of the courts

2-1.Case law

2-2.Legislation

2-3.Statutory interpretation

2-4.Human Rights Act 1998

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

5-1 Terms and representations

5-2 Sources of terms

5-3 Classification of contract terms

5-4 Exclusion clauses

6-1 Discharge of contract

6-2 Breach of contract

6-3 Common law remedies

6-4 Equitable remedies

7-1 Tort and other wrongs

7-2 Tort of negligence

7-3 Liability for negligence

7-4 Professional negligence

8-1 Employment and self-employment

8-2 Employment contract and rights and duties

9-1 Dismissal

9-2 Redundancy

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

11-1 The introduction of Partnership

11-2 Unlimited Partnership

11-3 Limited Partnership

11-4 Limited Liability Partnership

12-1 Sole traders

12-2 Company

12-3 Lifting the veil of incorporation

12-4 Types of company

13-1 Promoters 公司發(fā)起設(shè)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(shè)立程序

13-4 Statutory books, records and returns 法定登記簿、會(huì)計(jì)記錄及申報(bào)

14-1 Constitution of a company 公司章程

14-2 Company Objects and capacity 目的條款、經(jīng)營(yíng)范圍

14-3 Company name 公司名稱

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

16-1 Borrowing

16-2 Charge

17-1 Capital maintenance

17-2 Dividend law

18-1 Directors

18-2 Appointment, disqualification and removal

18-3 Duties of directors

18-4 Power of directors

19-1 Company secretary

19-2 Company auditor

20-1 Company meetings

20-2 Resolutions

21-1 Winding up and liquidation

21-2 Administration

22-1 Insider dealing 內(nèi)幕交易罪

22-2 Market abuse 市場(chǎng)操縱

22-3 Money laundering 洗錢罪

22-4 Fraudulent and wrongful trading 欺詐交易罪及過(guò)錯(cuò)交易

22-5 Bribery 賄賂

22-6 Other offences

ACCA官網(wǎng)登錄方法

ACCA官網(wǎng)機(jī)考操作 PM-FM

Introduction

1-1 Management activities & Three levels of management

2-1 Source of information & Cost of information & Communication of information & Controls and security

3-1 Information systems & Types of performance management information systems

4-1 Termination & 5 Vs for Big data & Big data pyramid & Opportunities and chanllenges for big data

5-1 Quick review of AC and MC

5-2 Nature of activity based costing & Advantages and disadvantages of ABC & When to use ABC

6-1 What is Life Cycle Costing & Characteristics of each stage & Mismanaging return of life cycle costing & Advantages of LCC

6-2 LCC case practice

7-1 What is target costing & Steps for target costing & Closing cost gap & Benefits of target costing & Target costing in servic

7-2 Target costing case practice

8-1 What is throughput accounting & Theory of constraints (TOC) & Throughput accounting ratio

9-1 EMA issues & Classification of environmental costs & Accounting for environmental costs

10-1.1 Relevant costs

10-1.2.Relevant costs-for material

10-1.3 Relevant costs-for labor

10-2 Minimum price decision

10-3.Make or buy decisions practice

10-3.Make or buy decisions

10-4.Outsourcing decisions

10-5 Shut down decisions

10-5.Shut down decisions practice

10-6.Further processing decision practice

10-6.Further processing decision

11-1.Review：Make or buy decisions with one limiting factor

11-2.Production plan with One limiting factor

11-2.Production plan with One limiting factor practice 1

11-2.Production plan with One limiting factor practice 2

11-2.Production plan with One limiting factor practice 3

11-3.1 Production plan with Multiple limiting factors：linear programming

11-3.2 Production plan with Multiple limiting factors:Example

11-4.Slack and shadow price

12-1.Factors affecting pricing decisions

12-2.Demand curve & price elasticity of demand PED

12-3.Optimal pricing and output policy

12-4.Pricing strategy

13-1.1 CVP analysis in single product situation-Formulars

13-1.2 CVP analysis in single product situation-Charts

13-2.1 CVP analysis in multi-product situation-Formulars

13-2.2 CVP analysis in multi-product situation-Charts

13-3.Advantages and disadvantages of CVP analysis

14-1.General knowlege about risk and Uncertainty

14-2.Expected values

14-3.Value of perfect information

14-4.3 M decision rules

14-5.Sensitivity analysis

14-6.Monte Carlo Simulation

14-7.Decision tree

15-1.Plan and control cycle

15-2.Objectives of budgets

15-3.Information used in budgeting

15-4.Budgeting systems and uncertainty

15-5.Probabilistic budgeting

16-1.Fixed, flexible and flexed budgets

16-1.1 Fixed, flexible and flexed budgets practice

16-2.Rolling (continuous) budgets

16-3.Incremental budgeting vs zero based budgeting

16-3.1 Incremental budgeting vs zero based budgeting practice

16-4.Activity based budgeting (ABB)

16-5.Beyond budgeting (BB)

16-6.Selecting a suitable budgetary system

16-7.Changing a budgetary system

17-1.Correlation

17-2.High-low method

17-3.Regression analysis

17-4.Time series analysis

17-5.1 Learning curve model

17-5.2 Learning curve model practice

18-1.Purpose of standard costing

18-2.Types of standards

18-3.Problems of standard costing in modern environment

19-1.Basic variance analysis

19-1.1 Basic variance analysis practice

19-2.Learning effect in variance analysis

19-3.1 Planning and operational variances for material&labor cost

19-3.2 Planning and operational variances for material&labor cost practice

19-3.3 Planning and operational variances for sales

19-3.4 Planning and operational variances for sales practice

19-4.1 Material mix and yield variances

19-4.2 Material mix and yield variances practice

19-5. Sales mix and quantity variances

20-1.FPIs analysis

20-2.NFPIs analysis

20-3.1 Further issues of performance evaluation

20-3.2 Further issues of performance evaluation practice

21-1.Description of BSC

21-2.1 Benefits and problems of BSC

21-2.2 Benefits and problems of BSC practice

22-1.1 Description of BBM

22-1.2 Description of BBM practice

23-1.Responsibility centers and divisional performance measures

23-2.Transfer pricing between divisions

24-1.Objectives for NFPOs

24-2.Problems with performance measurement of NPO

24-3.Performance for NPO

ACCA官網(wǎng)登錄方法

ACCA官網(wǎng)機(jī)考操作 PM-FM

0 Introduction

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

2-0 Introduction

2-1 The Uk resident

2-2 Fiscal year (Tax year)

2-3 Lay out of income tax computation

2-4 Classification of income

2-5 Qualifying Interest Paid (Deductible interest)

2-6 Personal allowance (PA)

2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)

2-7 Tax rate

2-9 Spouse special arrangements

2-10 Accrued income scheme

2-11 In class exercise

3-0 Introduction

3-1 The badges of trade

3-2 Pro forma for tax adjusted trading profit

3-3 Adjustment of expenditure

3-4 Adjustment of expenditure

3-5 Cash basis for small business

4-0 Introduction

4-1 Basis period & Tax year & Period of account

4-2 Current year basis(CYB)

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 trad

5-0 Introduction

5-1 Defination of Capital allowance

5-2 Classification of plant & machinery

5-3 Allowance

6-1 Property bussiness income

6-2 Rent a room relief.

6-3 Furnished holiday letting profit

7-0 Introduction

7-1 Trading profit assessment

7-2 Carry forward trade loss relief

7-3 Trade loss relief against general income

7-4 Trade loss relief against capital gain

7-5 Losses in the early year

7-6 Terminal trade loss relief

7-7 The choice between loss reliefs

8-1 Assessment of partnerships to tax

8-2 Change in member of partnership

8-3 Loss reliefs for partners

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

9-7 Other benefits

9-8 Exmept benefits

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

11-1 Scope of national insurance contribution

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

12-1 Self-assessment system introduction

12-2 Tax return

12-3 Payment of income tax and CGT

12-4 HMRC power

13-1 Company Residence

13-2 Accounting Period

13-3 Layout of a corporation tax computation

13-4 Tax rate

13-5 Dividends income

13-6 Long periods of account

14-1 Trading income

14-2 Property income

14-3 Interest income & interest payable

14-4 Miscellaneous income

14-5 Qualifying Charitable Donation

14-6 Dividend paid & dividend received

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

16-1 Assiciated companies(≥50%）

16-2 75%subsidiaries(group relief group)

16-3 Chargeable gain group

17-1 Tax return

17-2 Payment of corporation tax and interest

18-1 Chargeable persons, disposals and assets

18-2 Computing a gain or loss

18-3 The annual exempt amount

18-4 Capital losses

18-5 Transfers 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

19-1 Corporation tax on chargeable gains

19-2 Indexation allowance

19-3 Disposal of shares by companies

19-4 Rollover relief

19-5 Capital loss

20-1 The principles of VAT

20-2 Registration

20-3 Deregistration

20-4 Accounting for and administering VAT

20-5 Calculation of VAT

20-6 VAT invoices and records.

20-7 Penalties

20-8 Special schemes

20-9 Overseas aspects

21-1 Definition

21-2 Rate of tax

21-3 Taper relief

21-4 Computation 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 band

21-9 Basic inheritance tax planning

0.Introduction

0-Introduction

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

1-7 Double taxation agreements

2-1 The Uk resident

2-2 Fiscal year (Tax year) & 3 Lay out of income tax computation

2-4 Classification of income & 5 Qualifying Interest Paid (Deductible interest)

2-6 Personal allowance (PA)

2-7 Tax rate

2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)

2-9 Spouse special arrangements

2-10 Accrued income scheme

3-1 The badges of trade

3-2 Pro forma for tax adjusted trading profit

3-3 Adjustment of expenditure

3-4 Adjustment of income

3-5 Cash basis for small business

4-1 Basis period & Tax year & 2.Basis period rule & 3.Tax year basis

5-1 Defination of Capital allowance

5-2 Classification of plant & machinery

5-3 Allowance

6-1 Property bussiness income

6-2 Rent a room relief

6-3 Furnished holiday letting profit

7-1 Trading profit assessment

7-2 Trade loss relief against general income

7-3 Carry forward trade loss relief

7-4 Trade loss relief against capital gain & 5.Losses in the early years of a trade

7-6 Terminal trade loss relief & 7.The choice between loss reliefs

8-1 Assessment of partnerships to tax & 2.Change in membership of partnership & 3.Loss reliefs for p

9-1 General rule & 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 & 8.Exmept benefits

10-1 Employment and self employment & 2.Basis of assessment for employment income

10-3 Allowable deductions

10-4 Statutory approved mileage allowances

10-5 The PAYE system

11-1 Scope of national insurance contribution

11-2 Choice of business medium

11-3 Types of pension scheme & 4.Tax relief rules for pension

11-5 Annual allowance & 6.Lifetime allowance

12-1 Self-assessment system introduction & 2.Tax return

12-3 Payment of income tax and CGT

12-4 HMRC power

13-1 Company Residence

13-2 Accounting Period

13-3 Layout of a corporation tax computation

13-4 Tax rate

13-5 Dividends income & 6.Long periods of account

14-1 Trading income-1

14-1 Trading income-2

14-2 Property income

14-3 Interest income & interest payable & 4.Miscellaneous income & 5.Qualifying Charitable Donation

15-1 Carry forward trade loss relief & 2.Trade loss relief against total profit

15-3 Terminal trade loss relief & 4.Factors influencing choice of loss relief & 5.Capital losses & 6

16-1 Assiciated companies(≥50%）& 2.75% subsidiaries (group relief group)

16-3 Chargeable gain group

16-4 Choice of business medium

17-1 Tax return

17-2 Payment of corporation tax and interest.mp4

18-1 Chargeable persons, disposals and assets & 2.Computing a gain or loss

18-3 The annual exempt amount

18-4 Capital losses

18-5 Transfers 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-1

18-10 Business relief-2

18-11 Shares and securities

19-1 Corporation tax on chargeable gains & 2.Indexation allowance

19-3 Disposal of shares by companies

19-4 Rollover relief & 5.Capital loss

20-1 The principles of VAT

20-2 Registration

20-3 Deregistration

20-4 Accounting for and administering VAT

20-5 Calculation of VAT

20-6 VAT invoices and records

20-7 Penalties

20-8 Special schemes

20-9 Overseas aspects

21-1 Definition

21-2 Rate of tax & 3.Taper relief

21-4 Computation format

21-5 Tax liability on death estate

21-6 Payment of IHT & 7.Advantages of lifetime transfers

21-8 Transfer of a spouse's unused nil rate band

21-9 Basic inheritance tax planning

Section A Q1-15

Section B Q1

Section B Q2

Section B Q3-4

ACCA官網(wǎng)登錄方法

ACCA官網(wǎng)機(jī)考操作 PM-FM

0-1 Introduction

1-1 Objective

1-2. Qualitative characterietics

1-3 Definition, Recognition & Derecognitio

1-4 Measurement

1-5 Presentation

2-1 Regulatory framework

3-1. IAS 16 -Definition, Recognition & Initial measurement

3-2. IAS 16-Subsequent measurement-Depreciation

3-3. IAS 16-Subsequent measurement-Revaluation model

3-4. IAS 16-Disposal

3-5. IAS 40 Investment property

3-6.IAS 23 Borrowing costs

4-1. IAS 38-Recognition

4-2. IAS 38-Measurement

5-1. IAS 36-Impairment review

5-2. CGUs

5-3. Reversal of a previous loss

6-1 IFRS 5 HCAHFS and Discontinued operation

6-2 IAS 2 Inventory

6-3 IAS 41 Agriculture

6-4 IFRS 13 Fair value measurement

7-1 IFRS15-FIVE step model

7-2 IFRS15-FIVE step model-Exercises

7-3 IFRS15-Construction contract

7-4 IFRS15-Common types of transactions

7-5 IAS20-Government grant

7-6 IAS20-Repayment of GG

8-1 Foreign currency transactions

9-1 IFRS16-lessess accounting

9-2 IFRS16-lessess accounting-Exercises

9-3 IFRS16-Recognition exemption

9-4 IFRS16-Sale&leaseback

10-1 Definition,Recognition&Derecognition

10-2 Measurement of FA-Investment in debt

10-3 Investment in shares

10-4 Measurement of financial liability and equity instrument

11-1 Definition,recognition&measurement of provisions

11-2 Types of provisions

11-3 Contingencies

11-4 IAS 10

12-1 Current tax.

12-2 Deferred tax

12-3 Calculation of deferred tax

12-4 Effect of revaluation

13-1 Accounting policies, accounting estimates and Errors

14-1. Proforma

14-2. Exercise

15-1.Poforma

15-2.Preparation

15-3.Exercise

16-1 Introduction to groups

17-1 Basic principles

17-2. Consideration transferred

17-3.Fair value adjustments

17-4.Intra-group transaction&Goodwill impairment

17-5.Preparation

18-1 Approach&Adjustments

18-2 Disposal of a subsidiary

19-1 Investment in associate

19-2 Preparation of CSOCI-2020年3月6月-Plank Group

20-1 Ratio regarding performance

20-2 Ratio regarding position

20-3 IAS 33 EPS-Baisc EPS

20-4.IAS3 EPS-Diluted EPS

20-5.Interpretation

20-6.Exercise-2017年9月12月Q31

ACCA官網(wǎng)登錄方法

ACCA官網(wǎng)機(jī)考操作 PM-FM

0. Introduction

1-1. Accountability, stewardship and agency

1-2. Objective of external audit

1-3. Assurance engagements

2. Statutory audit and regulation

3-1. Corporate governance

3-2. The UK Corporate Governance Code

3-3. Audit committees

4-1. Internal audit and corporate governance

4-2. Nature and purpose of IA assignments

4-3. Outsourcing IA

4-4. External and internal auditors

4-5. Using the work of internal audit

5-1. ACCA Code of Ethics

5-2-1.Self-interest threat

5-2-2. Familiarity threat and Intimidation threat

5-2-3. Self-review threats and Advocacy threats

5-3. Obtaining and accepting audit engagements

5-4. ISA 210 and ISA 220

6-1 ISA 200

6-2. Audit risk

6-3. ISA 320

6-4. Understanding the entity and its environment

6-5-1. Assessing the risks of material misstatement

6-5-2. Audit risks and the auditor’s responses

6-5-3. ROMM at the assertion level (1)

6-5-4. ROMM at the assertion level (2)

6-6. Fraud, laws and regulations

7-1. The need for planning

7-2. The overall audit strategy and the audit plan

7-3. Interim and final audits

7-4. Audit documentation

8-1. Sufficient appropriate audit evidence

8-2. Financial statement assertions

8-3. Procedures for obtaining audit evidence

9-1. Systems of internal control

9-2. The use of systems of internal control by auditors

9-3. Walk-through tests and IT environment

10-1. Audit evidence and tests of controls (recap)

10-2-1. The sales system

10-2-2. The purchases system (1)

10-2-2. The purchases system (2)

10-2-3.The payroll system

10-2-4.The inventory system

10-2-5.The bank and cash system

10-2-6. Non-current assets

10-3. Communication with TCWG

11-1. Selecting items for testing

11-2. Audit sampling

11-3. Automated tools and techniques

12-1-1. Tangible non-current assets (ASP)

12-1-2. Tangible non-current assets (Valuation)

12-2. Intangible non-current assets.

13-1. Audit procedures for inventory

13-2. The physical inventory count

13-3. Inventory valuation

14-1. Audit of revenue

14-2. Audit of receivables

15-1. Audit of bank balances

15-2. Audit of cash balances

16-1. Payables, accruals and purchases

16-2. Payroll

17-1. Non-current liabilities

17-2. Provisions and contingencies

17-3. Capital and directors' emoluments

18. Not-for-profit organisations

19-1. Subsequent events

20-0. Introduction

19-2. Going concern

19-3. Written representations

19-4. Overall review of financial statements

20-1. ISA 700(Revised)

20-2. ISA 701 key audit matters

20-3. ISA 705 (Revised)

20-4. ISA 706 (Revised)

20-5. ISA 720 (Revised)

20-6. Going concern

ACCA官網(wǎng)登錄方法

ACCA官網(wǎng)機(jī)考操作 PM-FM

Introduction

1-2.Corporate objectives

1-3.Non-for-profit organisation

1-4.Agency theory

1-5.Measuring achievements of objectives

2-1. Macroeconomic policy objectives

2-2. Macroeconomic policies

2-2.2 Other policies

3-1. Financial institutions

3-2. Financial markets

3-3. FinTech

4-1.Objective of working capital management

4-2.Central role of working capital management

4-3.Working capital measurement

4-4.Working capital measurement practice

5-1.Working capital investment policy

5-2.Working capital Financing policy

5-3 2016年3月6月Q1-overtrading practice

6-1.Inventory management

6-2.1 Receivable management-credit policy

6-2.2 Receivable management-early settlement discount

6-2.3 Receivable management-factor

6-2.4 Receivable management-factor practice

6-2.5.Managing foreign account receivable

6-3.Account payment management

6-4.1 Cash management-cash forcast

6-4.2 Cash management-cash management model

6-4.3 Cash management-treasury management

7-1.investment appraisal process

7-2.Non-discounting method