亲爱的学员们，今天是9月1日，离考试只有短短几天的时间了。ACCASPACE给大家整理了考试相关科目的ACCA考前TIPS，希望对大家有所帮助。
F5
• Q1–Q3: any syllabus area could be tested here – so study it all!
• Q4 & Q5: planning and operational variances.
• Mix and yield variances and evaluation of the company performance (either as a whole or on a divisional basis).
F6
Q1–Q4
• Property income.
• Pensions.
• A range of capital gains calculations – chattels, part- disposals, use of capital losses and business reliefs.
• Inheritance tax – death tax on lifetime gifts and/or death estate.
• VAT – small business schemes. Q5 & Q6
• Income tax – employment income and/or trading income.
• Corporation tax – capital allowances.
F7
Q1 & Q2
• Interpretation or statement of cash flows.
• Consolidation.
• Conceptual framework.
• Intangible/tangible assets and impairment.
• Provisions and contingencies.
• Revenue and grants.
• Financial instruments discounted operations/assets held for sale or earnings per share.
Q3
• Could be single entity or a consolidation – statement of profit or loss and other comprehensive income and/or statement of financial position.
F8
Q1–Q4
• Corporate governance and internal audit.
• Ethical threats and safeguards.
• Audit planning, materiality, audit procedures (substantive procedures), audit finalisation and audit reports.
Q5 & Q6
• Audit risk.
• Internal control.
• Audit procedures – both substantive procedures and tests of controls.
F9
Q1–Q3
• Working capital management – the impact of a change in credit period or accepting a factor’s offer. • Business or security valuations – assets method and earnings valuation.
• Financial risk management – currency risk or interest rate risk. Q4 & Q5
• Investment appraisal – likely to be NPV with inflation and tax.
• Working capital management and business finance – evaluation of financing options, interest coverage and gearing ratios, or a cost of capital calculation.
P1
• Use of stakeholder, ethical and other CRS theories – all applied to the scenarios.
• June tested the examiner’s technical article on CSR so ensure you are familiar with any new articles.
P2
• Q1: preparation of a group statement of profit of loss and other comprehensive income and/or statement of financial position or statement of cash flows. This may include a foreign subsidiary, discounted activities, disposal and/or acquisitions. You can add other complications such as financial instruments, pensions, share-based payment and impairments.
• Q2 & Q3: Tests a range of topics such as deferred tax, foreign currency transactions, financial instruments, pensions, share-based payment, non-current assets, borrowing costs, and the effect of accounting treatments on earnings per share or ratios.
• Standards such as accounting policies and the framework, leases, grants, IFRS for SMEs, reorganisations, provisions, events after the reporting period and related parties.
• Q4: Revision of the conceptual framework.
• Regulatory issues over adoption and consistent application of IFRSs. • Implementation issues.
• Revenue recognition.
• Management commentary.
• Application of the definition of control and significant influence – equity accounting.
• Improvements in performance measurement.
• Classification in profit or loss vs OCI.
• Integrated reporting.
P3
• Value chain.
• Critical success factors and KPIs. • Role of the corporate parent, including BCG matrix/Ashbridge.
• Managing strategic change – force field analysis.
P4
• Project appraisal – cost of capital calculations.
• Business valuation – also likely to include cost of capital calculations. • Risk management – hedging.
• Currency risk management.
• Business re-organisation.
• Real options.
P5
• Numerical techniques – KPIs, EVA, transfer pricing, ratios, quality related costs, and ABC.
• Building blocks model.
• Quality management.
• Information reporting – CSFs and KPIs.
• Application of strategic models – PEST, Porter’s 5 Forces, value chain.
• HR frameworks – reward and appraisal systems.
• Risk management.
• Environmental management accounting.
P7
• Q1: planning, risk assessment, evidence gathering and practice management issues – including financial statements extracts.
• Q2: non-audit engagement – PFI, due diligence, audit completion or consolidated groups.
• Audit evidence and financial reporting issues.
• Practice management including ethics.
• Quality control and reporting – completion and communication.