今天是8月26日,小编掐指一算,距离2016年9月份ACCA考试还剩9天了,再这最后倒计时的日子,小编细想了一下,决定给大家整点关于ACCA考试“拦路虎”——四大选修科目的押题内容。众所周知,ACCA官网每年都会给到学员很多知识点的讲解,考官文章也会分析部分考官觉得需要掌握的知识点,大家都知道,试卷是考官出的,这说明,考官文章里的知识点被考到的概率,所以这些ACCA 选修科目的押题内容便是取自ACCA考官文章。

  P4《高级财务管理》
 
  International Investment Appraisal techniques focusing on risk management tools such as Value at Risk;
 
  Impact on WACC following hedging of interest rate risk;
 
  Capital Structure;traditional debt finance&Islamic Finance–Sukuk Bonds
 
  Financial Restructuring
 
  P5《高级业绩管理》
 
  Critique an existing performance management system and the performance hierarchy
 
  Quality as a critical success factor
 
  Risk and uncertainty
 
  Effective use of information systems
 
  Environmental performance/analysis
 
  Reward systems linked to performance measures
 
  Transfer pricing
 
  P6《高级税务》
 
  Group relief and consortium relief for companies
 
  Incorporation relief
 
  IHT planning
 
  Patent box
 
  Share schemes
 
  P7《高级审计与鉴证》
 
  Business or audit risks in a scenario
 
  Identifying ethical and other professional issues in a scenario
 
  Matters to be considered and audit evidence for a couple of core accounting issues
 
  Money laundering
 
  Insolvency issues(UK Stream)
 
  Discussion on audit reports