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》
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