2012年ACCA考试《F9财务报告》讲义辅导(5) Internal Rate of Return (IRR) method Often an entity would want to establish its internal rate of a project for various reasons e.g., for decision-making purposes. By IRR we mean a rate that will be used to discount future cash inflows to make the total of the present values equal the cost of the project. The attempt being made under IRR ... 06/21 18:06

2012年ACCA考试《F9财务报告》讲义辅导(4) Discounted Cash Flow (DCF) methods The Net Present Value (NPV) and Internal Rate of Return (IRR) are the two investment appraisal methods under DCF. Let us now describe and comment upon the two methods. Net Present Value (NPV) Method Of all the investment appraisal methods, NPV is often argued to be the most superior. This is because it t... 06/21 18:06

2012年ACCA考试《F9财务报告》讲义辅导(3) Payback method The payback method is used to determine how long it will take for future cash inflows from the project to equal the initial cost of the project. The method as the name implies establishes the payback period of each project. As the method stands, the shorter the payback period the better. It is often argued that industries w... 06/21 18:06

2012年ACCA考试《F9财务报告》讲义辅导(2) Basic information To appraise an investment project, the appraiser must have information about the following relevant areas: 1 Cost of investment project. 2 Estimated life ofproject.来自 www.Examw.com 3 Estimated net cash inflows from project. 4 Estimated residual value of project at the end of its life if applicable. 5 Costofcapital.中华... 06/21 18:06

2012年ACCA考试《F9财务报告》讲义辅导(1) Capital investment appraisal - part 1 by Samuel O Idowu 01 Aug 2000 Organisations operate in a dynamic environment. They must therefore continually make changes in different areas of their operations in order to meet the challenges that the dynamic nature of the environment brings and also in order to survive and prosper. It is believed t... 06/21 18:06

2010年12月ACCA考试考官报告(F4)(2) 具体意见：问题三要求考生列出劳动管理部门在行使其监督和检查职能时所拥有的权利，并指出四种劳动管理机关可以对违反劳动合同法的雇主发布行政指令的情况。问题四要求考生解释名词合同终止，并说明合同解除和合同终止的主要区别。 Question Three Thi... 06/17 13:06

2010年12月ACCA考试考官报告(F4)(1) 具体意见：问题一要求考生解释名词专属管辖，并列出专属管辖在民事诉讼法下的主要法律特征。问题二要求考生解释名词留置权，并列出当事人要求留置权的所有情形。 Specific Comments Question One This question required candidates to explain the term exclusive jurisdiction,and st... 06/17 13:06

ACCA考试备考：F3考试科目介绍及学习技巧 1 WHAT WAS DONE WELL? Areas of the syllabus were answered we11 such as: Double entry bookkeeping Documentation of accounting transactions Preparation of control accounts Non-current assettransactions Recording and valuation of inventory Accounting concepts/qualitative characteristics Events after reporting date and basic provisions 2 WHAT... 06/17 13:06

ACCA备考指导：F-2　Audit conclusions and reporting On completion of the detailed audit testing, the auditor must consider whether or not the organization is a going concern. not going concern/in doubt Discuss with management Persuade the management to prepare on the break-up basis All assets and liabilities to be re-classified as current and revalued at NRV; Further provisions for liquida... 06/17 13:06

ACCA备考指导：F-1　History Exam Question Analysis （a） International Standard on Auditing 560 Subsequent events the audit work required in connection with subsequent events. Required: List the audit procedures that can be used prior to the auditors report being signed to identify events that may require adjustment or disclosure in the financial statements. （5 marks） （b）You are... 06/17 13:06

2010年12月ACCA考试考官报告(F1) 总体评价：在2010年12月的考试中，不同教学地区应试者的成绩比往年更加均衡。这表明，应试者如今正在为尽可能多的专业领域的难题做准备，导致了没有几门考试是很低的通过率。这和之前的报告形成了对比，也就是指应试者在会计与财务方面与组织或人力... 06/17 13:06

ACCA：F9出题新动向及考试技巧 新大纲里的F9 Financial Management （财务管理）对应旧大纲paper 2.4 Financial Management and Control。F9与2.4的主要区别在于：首先是F9把原来2.4里关于Management accounting的部分去掉了，其次是F9新加了旧大纲3.7里的一些高级财务管理的内容。 F9里的新增内容，主要包括以下三... 06/17 13:06

ACCA：F1考试科目介绍及学习技巧 F1是ACCA考试中第一门课，是在原大纲ACCA1.3的基础上加了财会，审计等内容的一门课。 - F1考官Bob Souster介绍： Bob runs a successful education and trainign partnership. His previous background is in banking and he was divisional manager of a large financial institution. Bob also has many years of lecturing... 06/17 13:06

2010年6月ACCA：P1考官总结 ACCA是财会界权威的国际会计师组织，在全球160多个国家拥有30万会员，取得ACCA资质证书可以获得英国名校硕士学位、移民资格以及国际财会界的通行证，**年薪已逾百万元，为众多的跨国公司和国际四大会计师事务所所推崇。 General Comments The June 2010 P1 paper wa... 06/17 13:06

2010年12月ACCA考试考官报告(P1)(2) 具体评论：问题一的A部分是关于陷入一系列伪造账目及财务诈欺行为的ZPT公司，它是一家互联网通信企业。许多同学虽然没能在这一部分得到满分，但也能获得几分。B部分是关于绝对论和相对论。C部分又划分为3个小部分，这几个小部分考生整体上都没有发挥... 06/17 13:06

2010年12月ACCA考试考官报告(P1)(1) 总体评价：2010年12月的P1考试是成功的，因为许多考生都通过了考试，而且个别同学的表现非常优异。同往常一样，我首先要对通过的考生及其导师表示祝贺。2010年12月份的这次P1考题和之前每次考试难度相似，我希望考生及其导师即使不知道考题内容，也大概... 06/17 13:06

ACCA考试科目P1的学习经验 关键要掌握考试要点、答题方法和time management. 考试试题结构 第一题为50分的必答题，题目范围涉及concepts of corporate governance中的一些定义，包括accountability, fiduciary duty, transparncy, independence. Theories of internal control, risk management, 以及一些ethics中的model和概念（Tuc... 06/17 13:06

ACCA考试的规律和秘密 国际知名的ACCA（特许公认会计师）因为其权威性让许多人望而生畏，很多考生因为处理不好考试中思维方式、法律制度和答题技巧等方面的与国内考试的差异，使考试成了艰苦而漫长的过程。其实，国际职业资格考试并不像一般人想象的那样可望而不可及，再... 06/17 13:06

2010年12月ACCA考试考官报告(P2)(3) 问题三是关于企业财务报表的。考试试卷反应财务报表的真实情况是很重要的，这样考生们就可以把他们所学的知识运用到这些真实的例子里。考生需要先讨论预计负债和或有负债的性质，虽然许多考生最终下了错误的结论，但总体上还是答得很好。问题四考... 06/17 13:06

2010年12月ACCA考试考官报告(P2)(2) 问题一要求考生用间接法编制综合现金流量表。考生需要计算公司已经对一个实体进行了投资的情况下，这个实体的收购商誉。考生在这一部分表现得很好，但是却经常忘记考虑递延税项调整账户。在B部分，考生需要评论编制现金流量表的间接法比直接法对使... 06/17 13:06