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ACCA(BPP、KPLAN、FTC)教材及习题册优点

参加ACCA考试需要用的教材主要包含ACCA课本及ACCA练习册。

ACCA推荐的课本及练习册有：BPP,Kaplan 及Becker。

各个ACCA教材供应商教材特点：
1.BPP以详细见称,BPP教材是全球ACCA使用最多的版本，通俗易懂，比较适合新老学员自学，ACCA学员以看BPP课本及精简版讲义为主。

同时但国内基本上所有的高校ACCA专业也是使用的BPP版教材，因为审计署买下了BPP教材在中国的版权，并且比之FTC版教材价格也有优势,每个点都讲解得很细。

2．FTC版是ACCA官方版本教材，在全球使用也比较多。

这套教材的优点是简洁，基本上每门课教材都比BPP版薄，但是FTC对F4阶段的ACCA备考并不是那么适用，其难度较之BPP版有所加大，所用单词也要复杂一些。

3.Kaplan Publishing（开普兰，又称：卡普兰）Kaplan以精简为主,主次分明，概括性较强。

每个版本的教材内容完全不同，但都是根据ACCA官方的大纲（syllabus）编写，都覆盖了所有内容，可以使用任一版本教材准备考试。

可以根据自己的学习习惯选择适合自己的教材。

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acca教材-ACCA F1 知识课程

ACCAspace 中国ACCA特许公认会计师教育平台
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The impact of technology on organisations
Homeworking and supervision
IT技术还使得部分工作得以在家里迚行，员工不用去上班。但这也带来了监管上的一些问题。 -------------------------------------------------------------------------------------------------------------Outsourcing（外包）把一些非核心业务交给别人来做。
where the employee was employed.（公司全部关闭戒部分关闭导致的人员冗余。） 2. The requirements of the business for employees to carry out work of a particular kind have ceased or diminished or are expected to.（流程改迚，技术迚步导致的人员冗余。）
由内到外：组织本身经营环境（产业层面上的环境）宏观环境（经济政治文化技术层面的环境）物理环境（整个以物质形态存在的环境）
ACCAspace 中国ACCA特许公认会计师教育平台
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The political and legal environment
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Social and demographic trends
• Population and the labour market（人口数量，人口结构的变化，对劳劢力市场有深刻长进的影响）

一文看懂ACCA各科目内容、特点、题型、分值、通过率、难度、彼此关系·····

ACCA考试共有15个考试科目，其中AB(F1)、MA(F2)、FA(F3)、LW(F4)、PM(F5)、TX(F6)、FR(F7)、AA(F8)、FM(F9)为F阶段课程，共9个科目，SBL、SBR、AFM(P4)、APM(P5)、ATX(P6)、AAA(P7)为P阶段课程，共6个科目。

ACCA课程中，F阶段科目全部为必修课，P阶段科目中SBL、SBR为必修课，其他为选修课(4选2参加考试)，ACCA考试一共考过13科即可变成ACCA准会员。

考试之前一定要对ACCA有全面的了解，知己知彼方能百战不殆。

AB (F1)1英文名：Accountant in Business2中文名：会计师与企业3课程内容：主要是帮助无任何商业背景知识的学员初步建立人力资源、企业组织、商业环境及相互之间影响关系的相关知识内容。

内容涵盖：企业组织，公司管理，会计和报告体系，内部财务控制，人力资源管理，会计职业道徳。

4科目联系：AB(F1)是SBL课程中《公司治理，风险管理与职业道德》和《商务分析》的基础。

5考试时间：2小时(机考)6考试分值：A部分一一30道单选题(每题2分，共计60分)一一16道单选题(每题1分，共计16分)B部分一一情景为基础的6道多任务题(由单选、多选、判断题构成，每题4分，共计24分)7课程难度：☆☆8时间花费：☆☆☆2019年全球平均通过率：82.50%MA (F2)1英文名：Management Accounting2中文名：管理会计3课程内容：主要向学员介绍了管理会计体系的主要元素以及管理会计如何发挥支持企业决策, 制定企业决策的作用。

内容涵盖：管理会计，管理信息，成本会计，预算和标准成本，业绩衡量，短期决策方法。

4科目联系：MA(F2)《管理会计》是PM(F5)《业绩管理》和APM(P5)《高级业绩管理》的基础。

5考试时间：2小时(机考)6考试分值：A部分一一35道单选题(每题2分，共计70分)B部分一一3道多任务题(由计算、简单、论述题构成，每题10分，共计30分)7课程难度：☆☆8时间花费：☆☆☆2019年全球平均通过率：65.00%FA (F3)1英文名：Financial Accounting2中文名：财务会计3课程内容：主要向学员介绍了财务会计准则、相关会计科目账户建立以及准确财务信息的提供。

acca课件

公司法基本原则及案例分析
公司法的基本原则
公司法规定了公司的设立、组织、行为和终止等方面的内容。它强调了公司的法定性、独立性和责任性。公司必须依法设立，具有独立的法人地位，并能够独立承担责任。
案例分析
以阿里巴巴集团为例，探讨公司法的实际应用。阿里巴巴集团作为一家大型互联网公司，其股权结构、治理结构、业务模式等方面都涉及到公司法的相关规定。通过对这个案例的分析，可以深入了解公司法在实际中的应用和作用。
财务报表分析
资产负债表分析
现金流量表分析
通过分析资产负债表，了解企业的资产、负债和所有者权益的结构和质量，评估企业的偿债能力和资产质量。
通过分析现金流量表，了解企业的现金流入和流出情况，评估企业的现金产生和运用能力。
利润表分析
通过分析利润表，了解企业的收入、成本和利润情况，评估企业的盈利能力和经营效率。
ACCA课件
目录
• 引言 • 财务报告与审计 • 税务与公司法 • 财务管理与决策分析 • 战略管理与领导力发展 • 职业道德与职业发展
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引言
ACCA简介
特许公认会计师公会（ACCA ）是全球领先的专业会计师组织，提供全面的、高质量的会计资格认证。
ACCA认证被广泛认可，作为国际会计准则和国际财务报告准则的重要推动者。
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税务与公司法
税务概述
税务的基本概念
税务是指国家依据其税收法律和法规，对纳税人或纳税人的应税行为进行征收和管理的活动。税务涵盖了税收的各个方面，包括税种、税率、税收优惠政策等。
税务的作用
税务在国家治理中具有重要的作用。它为国家提供了稳定的财政收入，支持了国家的发展和建设。同时，税务还调节了经济，引导了社会资源的合理配置。

acca的课程体系

acca的课程体系【实用版】目录1.ACCA 课程体系简介2.ACCA 课程体系的级别和课时3.ACCA 课程体系的核心课程和休息安排4.ACCA 课程体系的优势和特点正文一、ACCA 课程体系简介ACCA（Association of Chartered Certified Accountants，特许公认会计师公会）成立于 1904 年，是全球最具影响力的专业会计组织之一。

ACCA 课程体系是该组织为培养国际财务会计人才所设立的一套完善、系统的培训课程。

二、ACCA 课程体系的级别和课时ACCA 课程体系分为四个级别，分别是 S1、S2、S3 和 S4。

每个级别包含 48 个课时，每周一次课，每次课时为 2 小时，其中核心课程时间为 30 分钟，接着休息 10 分钟，然后再进行 30 分钟的核心课程学习。

三、ACCA 课程体系的核心课程和休息安排在 ACCA 课程体系中，核心课程是指那些涵盖了会计、财务管理、审计、税务和企业战略等关键领域的课程。

这些核心课程旨在帮助学员掌握国际财务会计领域的专业知识和技能。

课程安排中的休息时间，可以让学员在紧张的学习中得到适当的休息和调整，从而更好地吸收和消化所学知识。

四、ACCA 课程体系的优势和特点1.国际化：ACCA 课程体系遵循国际财务会计准则和实务，有助于学员提升国际视野，成为具有国际竞争力的财务会计人才。

2.系统性：ACCA 课程体系分为四个级别，由浅入深，逐步提升学员的专业知识和能力。

3.实用性：ACCA 课程体系注重实际操作能力和应用能力的培养，使学员能够更好地将所学知识应用于实际工作中。

4.专业性：ACCA 课程体系中的核心课程，都是由具有丰富实践经验和专业背景的专家编写，保证了课程内容的专业性和权威性。

5.灵活性：ACCA 课程体系允许学员根据自己的时间和进度进行学习，为学员提供了很大的学习自主性和灵活性。

ACCA备考经验：暑假备考ACCA你需要一个完美的计划

ACCA备考经验：暑假备考ACCA你需要一个完美的计划接下来，就是9月份的ACCA考试了。

身边有很多ACCAer最近都在说，结束为期两个月的考试，放假了只想好好放松，也有不少暑假需要实习的，真心静不下心来备考9月ACCA。

不过暑假是一个挺长的假期，ACCAer一定要利用起来，制定计划高效复习，才有可能9月考试ALL PASS!下面，中公财经小编给大家简单介绍一下吧;针对ACCA整体来说F阶段和P阶段的难度差异难度的差异是存在的，但是如果F阶段的基础打的扎实，P阶段的难度主要集中在的是英文的表达。

F阶段的9门课计算科目居多，只有F8是一门纯粹的文字表达的科目。

可是对P阶段来说，P阶段4门课，必考的SBL/SBR只有SBR是计算且占的比重还较大，而SBL都是以文字为主而计算也会存在但是比重较小。

选考的四门课也只有P4的计算比重较大，占到50%左右。

因此针对P阶段的复习，重点也应该着重的去抓自己的语言表达。

复习材料从开始ACCA的考试起，所用的复习材料也是相对比较固定的，而且并不多。

教材(中公ACCA 双语教材或BPP或者Kaplan)、10套历年真题(可根据个人情况和时间增减)、考官文章、网课等。

教材是准备ACCA考试必须要有的，能够帮助我们把考试必要的知识点都梳理清楚。

对ACCA 的考试，对每一个知识点的熟悉是通过考试的必要条件。

10套历年真题是用来做练习的。

很多人都有问说真题和练习册选哪个，建议先做练习题，真题用来考试模拟。

考官文章是开始考P阶段的时候慢慢开始看的。

这些考官文章能够帮着对常考的一些重要知识点做一个知识点的梳理。

这些梳理是和教材的梳理不同的，教材只是让你读懂知识，而考官文章的知识梳理是考官从考试的角度来梳理的，对我们的考试帮助更大，但是是以教材的梳理为基础的。

复习周期建议从开始考ACCA开始，复习周期一般5周左右，每一天投入的时间在6个小时左右。

第一轮的复习着眼于教材和基础知识，一般会持续两周。

ACCA教材词汇表

ACCA教材词汇表。

独资企业Sole trader 收购公司Purchasing company银行透支Bank overdraft 开帐分录Opening entry购货退回Return outwards 接管Take over销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account租金与地方税Rent and rates 留存收益Retained earnings收到的折扣Discount received 普通股股本Ordinary share capital给与的折扣Discount allowed 优先股股本Preference share capital要求权Claim 债券Debentures提款Drawings 损益表Profit and loss account合伙企业Partnership 股东年会General meeting合伙人Partner 真实/公允True and fair合伙协议Partnership agreement 推销成本Distribution cost资本利息Interest on capital 投资注销额Amount written-offinvestment剩余利润Residual profit 自建工程资本化Own work capitalized分配Appropriation 集团内股票收入Income from shares in groupunder takings盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in otherparticipating interests结转下期余额Balance carried down 自有股Own shares上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by thearticles of association杂费Sundry expenses 公司所得税Corporation tas (CT)佣金Commission 财政年度Financial year运出运费Carriage outwards 预交公司所得税Advanced corporationtax(ACT)运入运费Carriage inwards 主体公司所得税Mainstream corporationtax(MCT)联合银行存款帐户Joint bank account 所得税率适用年度CT year商誉Goodwill 税金抵免Tax credit重估价法Revaluation method 税收机构Inland revenue合并Amalgamation 应纳税利润Taxable profit合并前Pre-Amalgamation 公司所得税准备Provision fo CT合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable通过支付年金清偿Discharge by payment of应付公司所得税ACT payableannuity年金暂记帐户Annuity suspense account 预算报告Budget speech保险金Premiums 资本收益Capital gain退保价值Surrender value 小公司税率Small companies rate人寿保险政策帐户Life assurance policies边际利率Marginal rateaccount贸易表Trading account 完全税率Full rate终止Cessation 免税投资收益Franked investment income变卖资产帐户Realization account 资本减免Capital allowances合伙企业的解体Dissolution of partnership 剩余预交公司所得税Surplus ACT最后约定的资本Last agreed capital 寄售业务Consignment trading 逐步解体Piecemeal dissolution 汇票Bills of exchange变卖资产费用准备Provision for realizationexpense分支机构Branch变卖资产损失Loss on realization 代理商Agent股票帐户Shares account 交易商Trader英国境内公司UK resident company 受托人Consignee非免税收入Un-franked receipts 委托人,寄售人Consigner公司所得税费用CT charge 保障,赔偿Indemnity代扣所得税的交纳Payment under deduction of IT 销售帐单Account sales磨损Wear and tear 寄售利润Profit on consignment 拥有法定所有权的土地Freehold land 进口税Import duties过时Obsolescence 运费Delivery to customers开采或消耗Extraction of consumptionover time 途中保险费Carriage insurance on goodsdelivered to Customers直线法Straight line method 佣金Commission余额递减法Reducing balance method 汇付Remittance年数总和法Sum of the digits method 未售存货Unsold stock累计折旧Accumulated depreciations 应收票据Bills receivable 经济使用年限Useful economic lives 保险收入Insurance proceeds 每股净收益Earnings per share 面值Face value例外项目Exceptional items 贴现费用Discount charges 非常项目Extraordinary items 财务费用Financing cost前期调整Prior year adjustment 应付票据Bills payable不能抵销的预交公司税Irrevocable advancedcorporation tax支出Expenditure未抵销的损失Unrelieved losses 即期汇票Sight drafts净值基础Net basis 监管Custody零值基础Nil basis 主损益帐户Main profit and loss account 消耗品Consumable stores 部门化Departmentalization成本与可实现净值孰低The lower of cost and netrealizable value分摊Apportionment平均成本Average cost 共同性费用Common expense先进先出First in first out 包装纸Wrapping paper后进先出Last in first out 评价Assess标准成本Standard cost 独立实体Independent entity重置成本Replacement cost 投资报酬率Return on investment 资产负债表日后日期Event after balance sheet date 减除佣金后利润Post-commission profit 董事会The board of directors 赊销收入Credit sales调整事项Adjusting event 修理费用Repair charges非调整事项Non-adjusting event 一般费用General expense或有事项Contingencies 分支销售机构Selling agency branch 或有收益Contingent gain 正常存货损失Normal stock losses或有损失Contingent loss 交易帐户Trading account资本承诺Capital commitments 非常存货损失Abnormal stock losses现金流量表Cash flow statement 本地购货Local purchase信用交易Credit transaction 退货Returned goods独立分支机构Independent branch现实购买力会计Current purchasing poweraccounting (CPP)现实成本会计Current cost accounting(CCA) 往来帐户Current account零售物价指数Retail price index 复式簿记帐户Double-entry accounts持有收益Holding gains 时间差异Time lag differences业绩评估Assessment of performance 分支机构间转移Inter-branch transfer货币性项目的衡量Measurement of monetary items 结算Settlement货币性资产Monetary assets 分支机构间往来帐户Interbranch current account 货币性负债Monetary liabilities 分支机构存货调整帐户Branch stock adjustmentaccount征求意见稿Exposure draft 未实现利润准备Provision for unrealizedprofit实现原则Realization货币性营运资本调整Monetary working capitaladjustment举债比率调整Gearing adjustment 货币折算Currency translation净营业资产Net operating assets 货币兑换Currency conversion发行和赎回债券Issue and redemption当地货币Local currencydebentures债券Bonds 汇率Exchange rate契约Deed 即期汇率Spot rate无担保债券Naked-debentures(unsecured) 远期合同Forward contract拥有法定所有权的Freehold 贴水Discount偿债基金Sinking fund 升水Premium货币性项目Monetary items债券赎回偿债基金Debenture redemption sinkingfund account风险Risk偿债基金投资帐户Sinking fund investmentaccount可转换债券Convertible debentures 不确定性Uncertainty资本化发行Capitalization issue 套期保值Hedging股权发行Bonus issue 长期货币性资产Long-term monetary assets 含权价Cum-rights prices 长期货币性要求权Long-term monetary claims 除权价Ex-rights prices 汇兑收益/损失Exchange rate gain/loss可分配公积Distributable of reserves 时态法Temporal method历史汇率法Historic method以公积支付股利Paying a dividend out ofreserve已付清红利股Paid-up bonus shares 期末汇率法Closing rate method重估公积Revaluation reserve 场地费用Site expenses减资Capital reductions 管理费用Administrative expenses资本重组Capital reorganizations 装置和设备Furniture and fittings过剩资本Excess capital 房屋Premises资本重建Capital reconstruction 预付费用Payment in advance权益汇总帐户Sundry members account 建造合同Construction contract实现帐户Realization account 工程保留款Retention购买者帐户Purchaser’s account分期付款Progress payment自愿清算Voluntary liquidation 交易帐户Trading account特别决议Special resolution 合同收入Contract fee方案\计划Scheme 合同亏损Loss on contract清偿\偿还Discharge 完工百分比Percentage of completion卖方帐户Vendor account 完成合同Completed contract创立合并Amalgamation 预期利润Expected profit高估Over-valuation 承建商Contractor低估Under-valuation 矫正Rectification集团报表Group accounts 已鉴定完工价值Value of work certified纵向联合Vertical integration 总部费用Head office costs横向联合Horizontal integration 合同成本Contract costs不同行业联合Diversification 销售收入Turnover控股公司Holding company 合同损失准备Provision for loss oncontract重大影响Dominant influence 预收款Payment on account直接控制集团Direct group 可预见损失Foreseeable loss垂直控制集团Vertical group 已付款超过收入(部分) Excess progress payment混合控制集团Mixed group 股票/证券Stock ,security盈余公积Revenue reserve 债券Debenture合并公积Consolidation reserve 法定权利Legal rights少数股权Minority interests 报价Quote合并商誉Goodwill on consolidation 证券交易所Stock exchange上市投资Listed investment合并资本公积Capital reserve onconsolidation少数股东Minority share holders 偿还Repayment股本溢价Share premium 累积股息Cum div cd部分收购Partial acquisition 累积利息Cum-int ci在途支票Cheque in the post 股息除外Ex-div xd收买前后Pre( post)-acquisition 利息除外Ex-int xi调整帐户Adjustment accounts 面值Nominal value对子公司投资Investment in subsidiary 市价Market value普通公积General reserve 应计股利Accrued dividend参与股权Participating interest 应计利息Accrued interest集团内部交易Intra-group trading 证券交易所官方清单Stock exchange official list 公司间销售Inter-company sales 二级市场Secondary market溢价Premium 未上市证券市场Unlisted securities market 折价Discount 让与,出售disposal债券利息Debenture interest 加权平均Weighted分次购买Piecemeal acquisition 结帐Close off关联公司Associated company 已分派股份Allocated shares多数股权Majority holding 国库券Treasury stock累计控股Cumulative holding 认股权发行Rights issue孙公司Sub-subsidiary 赊销Credit sale子集团,附属集团Sub-group 租购Hire purchase多公司结构Multi-company structures 信用协议Credit agreement伙伴子公司Fellow subsidiaries 会计处理Accounting treatment有效股权Effective shareholdings 经营性租赁Operating lease控制股权Controlling interest 融资租赁Finance lease资本报酬率Return on capital employed 出租人/承租人Lesser /lessee产权收益率Returen on equity 一期(二期)租赁Primary(secondary)period息税前净利Net Profit before interest andtax不可撤销的付款No-cancelable payment应收帐款帐龄表Aging schedule of debtors 名义租金Peppercorn rent资金来源及运用表Source and application offunds statement报酬Reward通货膨胀Inflation 现值Present value通货紧缩Deflation 最低租赁付款额Minimum lease payment损耗Deplete 定金Deposit每股收益Earnings per share 公允价值Fair value股利保证倍数Dividend cover 财务费用Finance charge股利分配率Dividend payout ratio 实际利率Effective rate of financecharge股利收益率Dividend yield ratio 平均未付资本余额Average balance of capitaloutstanding净收益率Earnings yield 资本偿还Capital repayment市盈率Price/ earnings ratio 精确法Actuarial method公司估价The valuation of components 递延收益Deferred income联营公司Associated companies 分期支付Installment共同比财务报表Common-size financialstatements 未实现利润准备Provision for unrealizedprofit物质资源Physical resources 应收租购款帐户Hire purchase debtorsaccount会计原则Accounting principles 重新获得帐户Repossessions account 会计方法Accounting methods 金融公司Finance house权责发生制Accrual accounting 制造商Manufacturer重置成本Replacement cost 交易商Dealer一般会计原则Generally accepted accountingprinciples(GAAP)总盈余Gross earnings剩余现金Cash surplus 政府补助Government grant净值减免Writing down allowance 租赁期Lease term。

ACCAF1StudyText,PDF原版BPP教材

Accountant in Business Paper F1 Course Notes ACF1CN07 l i BPP provides revision courses question days mock days and specific material to assist you in this important phase of your studies. F1 Accountant in Business Study Programme for Standard Taught Course Page Introduction to the paper and the course...............................................................................................................iii 1 Business organisation and structure...........................................................................................................1.1 2 Information technology and systems...........................................................................................................2.1 3 Influences on organisational culture............................................................................................................3.1 4 Ethical considerations........................................................................................................................ ..........4.1 5 Corporate governance and social responsibility..........................................................................................5.1 6 Home study chapter – The macro economic environment..........................................................................6.1 End of Day 1 – refer to Course Companion for Home Study 7 The business environment..........................................................................................................................7.1 8 Home study chapter – The role of accounting.............................................................................................8.1 9 Control security and audit............................................................................................................................9.1 10 Identifying and preventing fraud................................................................................................................10.1 11 Leadership and managing people.............................................................................................................11.1 12 Individuals groups teams.........................................................................................................................12.1 End of Day 2 – refer to Course Companion for Home Study Course exam 1 13 Motivating individuals and groups.............................................................................................................13.1 14 Personal effectiveness and communication..............................................................................................14.1 15 Recruitment and selection.........................................................................................................................15.1 16 Diversity and equal opportunities..............................................................................................................16.1 17 Training and development. (1)7.1 18 Performance appraisal (1)8.1 End of Day 3 – refer to Course Companion for Home Study Course exam 2 19 Answers to Lecture Examples...................................................................................................................19.1 20 Appendix: Pilot Paper questions................................................................................................................20.1 ??Revision of syllabus ?? Testing of knowledge ?? Question practice ?? Exam technique practice INTRODUCTION ii Introduction to Paper F1 Accountant in Business Overall aim of the syllabus To introduce knowledge and understanding of the business and its environment and the influence this has on how organisations are structured on the role of the accounting and other key business functions in contributing to the efficient effective and ethical management and development of an organisation and its people and systems. The syllabus The broad syllabus headings are: A Business organisation structure governance and management B Key environmental influences and constraints on business and accounting C History and role of accounting in business D Specific functions of accounting and internal financial control E Leading and managing individuals and teams F Recruiting and developing effective employees Main capabilities On successful completion of this paper candidates should be able to: ?? Explain how the organisation is structured governed and managed ?? Identify and describe the key environmental influences and constraints ?? Describe the history purpose and position of accounting ?? Identify and explain the functions of accounting systems ?? Recognise the principles of leadership and authority ?? Recruit and develop effective employees Links with other papers This diagram shows where direct solid line arrows and indirect dashed line arrows links exist between this paper and other papers that may follow it. The Accountant in Business is the first paper that students should study as it acts as an introduction to business structure and purpose and to accountancy as a core business function. BA P3 MA F2 and FA F3PA P1 AB F1 INTRODUCTION iii Assessment methods and format of the exam Examiner: Bob Souster The examination is a two hour paper-based or computer-based examination. Questions will assess all parts of the syllabus and will test knowledge and some comprehension of application of this knowledge. The examination will consist of 40 two mark and 10 one mark multiple choice questions. The pass mark is 50 ie. 45 out of 90. INTRODUCTION iv Course Aims Achieving ACCAs Study Guide Outcomes Business organisations structure governance and management A1 The business organisation and its structure Chapter 1A2 The formal and informal business organisation Chapter 3 A3 Organisational culture in business Chapter 3 A4 Stakeholders of business organisations Chapter 3 A5 Information technology and information systems in business Chapter 2 A6 Committees in the business organisation Chapter 1 A7 Business ethics and ethical behaviour Chapter 4 A8 Governance and social responsibility Chapter 5 Key environmental influences and constraints on business and accounting B1 Political and legal factors Chapter 7 B2 Macro-economic factors Chapter 6 B3 Social and demographic factors Chapter 7 B4 Technological factors Chapter 7 B5 Competitive factors Chapter 7 History and role of accounting in business C1 The history and functions of accounting in business Chapter 8 C2 Law and regulations governing accounting Chapter 8 C3 Financial systems procedures and IT applications Chapter 8 C4 The relationship between accounting and other business functions Chapter 1 Specific functions of accounting and internal financial control D1 Accounting and financial functions within business Chapter 1 D2 Internal and external auditing and their functions Chapter 9 D3 Internal financial control and security within business organisations Chapter 9 D4 Fraud and fraudulent behaviour and their prevention in business Chapter 10 INTRODUCTION v Leading and managing individuals and teams E1 Leadership management and supervision Chapter 11 E2 Individual and group behaviour in business organisations Chapter 12 E3 Team formationdevelopment and management Chapter 12 E4 Motivating individuals and groups Chapter 13 Recruiting and developing effective employees F1 Recruitment and selection managing diversity and equal opportunities Chapter 15 16 F2 Techniques for improving personal effectiveness at work and their benefits Chapter 14 F3 Features of effective communication Chapter 14 F4 Training development and learning in the maintenance and improvement of business performance Chapter 17 F5 Review and appraisal of individual performance Chapter 18 INTRODUCTION vi Classroom tuition and Home study Your studies for BPP consist of two elements classroom tuition and home study. Classroom tuition In class we aim to cover the key areas of the syllabus. To ensure examination success you will need to spend private study time reinforcing your classroom course with question practice and reviewing areas of the Course Notes and Study Text. Home study To support you with your private study BPP provides you with a Course Companion which helps you to work at home and aims to ensure your private study time is effectively used. The Course Companion includes a Home Study section which breaks down your home study by days one to be covered at the end of each day of the course. You will find clear guidance as to the time to spend on various activities and their importance. You are also provided with sample questions and either two course exams which should be submitted for marking as they become due or an I-pass CD which is full of questions. These may include questions on topics covered in class and home study. BPP Learn Online Come and visit the BPP Learn Online free at/acca/learnonline for exam tips FAQs and syllabus health check. ACCA Forum We have thriving ACCA bulletin boards at /accaforum. Register and discuss your studies with tutors and students. Helpline If you have any queries during your private study simply contact your class tutor on the telephone number or e-mail address that they will supply. Alternatively call 44 020 8740 2222 or your local training centre if outside the London area and ask for a tutor for this paper to speak to you or to call you back within 24 hours. Feedback The success of BPP’s courses has been built on what you the students tell us. At the end of the course for each subject you will be given a feedback form to complete and return. If you have any issues or ideas before you are given the form to complete please raise them with the course tutor or relevant head of centre. If this is not possible please email . INTRODUCTION vii Key to icons Question practice from the Study Text This is a question we recommend you attempt for home study. Real world examples These can be found in the Course Companion. Section reference in the Study Text Further reading is needed on this area to consolidate your knowledge. INTRODUCTION viii 1.1 Syllabus Guide Detailed Outcomes Having studied this chapter you will be able to: ?? Ascertain the appropriate organisational structure for different types and sizes of business. ?? Understand the concepts of span of control and scalar chains. ?? Appreciate the differing levels of strategy in an organisation. Exam Context This chapter lays the foundation for an understanding of what organisations are what they do and how they do it. Section 2 Organisational structure represents a higher level of knowledge. You must be able to apply knowledge to exam questions. Qualification Context An understanding of business structures is important with regard to higher level accounting papers as well as P3 Business Analysis. Business Context Appreciating why organisations are structured in different ways will help with an understanding of how they should be managed. Business organisation and structure 1: BUSINESS ORGANISATION AND STRUCTURE 1.2Overview Departments and functions Why does the organisation exist Structural forms Business hierarchy 1: BUSINESS ORGANISATION AND STRUCTURE 1.3 1 Organisations 1.1 Definition – An organisation is a social arrangement which pursues collective goals which controls its own performance and which has a boundary separating it from its environment. Boundaries can be physical or social. 1.2 Key categories: ?? Commercial ?? Not for profit ?? Public sector ?? Charities ?? Trade unions ?? Local authorities ?? Mutual associates Class exercise Required Identify a real-world example of the above categories of organisation. 1.3 Organisations owned or run by the government local or national or government agencies are described as being in the public sector. All other organisations are classified as the private sector. Limited liability 1.4 Limited companies denoted by X Ltd or X plc are set up so as to have a separate legal entity from their owners shareholders. Liability of these owners is thus limited to the amount invested. Private v public 1.5 Private companies are usually owned by a small number of people family members and these shares are not easily transferable. Shares of public companies will be traded on the Stock Exchange. Pg 52-561: BUSINESS ORGANISATION AND STRUCTURE 1.4 2 Organisational structure 2.1 Henry Mintzberg believes that all organisations can be analysed into five components according to how they relate to the work of the organisation and how they prefer to co-ordinate. a Strategic apex Drives the direction of the business through control over decision-making. b Technostructure Drives efficiency through rules and procedures. c Operating core Performs the routine activities of the organisation in a proficient and standardised manner. d Middle line Performs the management functions of control over resources processes and business areas. e Support staff Provide expertise and service to the organisation. Strategic Apex Support Staff Technostructure Middle Line Operating Core 1: BUSINESS ORGANISATION AND STRUCTURE 1.5 Exam standard question Required Match the following staff/rules to Mintzbergs technostructure: a Manager of a retail outlet supervising 40 staff. b A salesman responsible for twenty corporate accounts. c The owner of a start-up internet company employing two staff. d The HR department which provides support to business managers. e The IT department seeking to standardise internal systems. 3 Structural forms for organisations Scalar chain and span of control 3.1 As organisations grow in size and scope different organisational structures may be suitable. 3.2 The Scalar chain and Span of control determine the basic shape. The scalar chain relates to levels in the organisation and the span of control the number of employees managed. 3.3 Tall organisations have a: a Long scalar chain via layers of management b Hierarchy c Narrow span of control. 3.4 Flat organisations have a: a Short scalar chain less layers b Wide span of control. 1: BUSINESS ORGANISATION AND STRUCTURE 1.6 3.5 MD Divisional directors Department managers Section managers MD Supervisors Department managers Charge hands Supervisors Workers Workers Tall Flat Pilot paper Required Identify factors which may contribute to the length of the chain and the span of control. Organisational structures 3.6 Entrepreneurial A fluid structure with little or no formality. Suitable for small start-up companies the activities and decisions are dominated by a key central figure the owner/entrepreneur. 3.7 Functional This structure is created via separate departments or functions. Employees are grouped by specialism and departmental targets will be set. Formal communication systems will be set up to ensure information is shared. 1: BUSINESS ORGANISATION AND STRUCTURE 1.7 3.8 Matrix A matrix organisation crosses a functional with a product/customer/projectstructure. This structure was created to bring flexibility to organisations geared towards project work or customer-specific jobs. Staff may be employed within a hierarchy or within specific functions but will be slotted into different teams or tasks where their skill is most needed. The matrix structure is built upon the principles of flexibility and dual authority. Required Identify two advantages and two disadvantages of each structure. Advantages Disadvantages Entrepreneurial Functional Matrix 3.9 Organisations are rarely composed of only one type of structure especially if the organisation has been in existence for some time and as a consequence a hybrid structure may be established. Hybrid structures involve a mixture of functional divisionalisation and at least one other form of divisionalisation. Area Manager A Area Manager B Area Manager C.。

ACCA(F1-F3)学习方法总结

ACCA（F1-F3）学习方法总结ACCA共有16门课程，其中基础阶段主要分为知识课程和技能课程两个部分。

知识课程主要涉及财务会计和管理会计方面的核心知识，也为接下去进行技能阶段的详细学习搭建了一个平台。

F1-F3由于是ACCA全部课程体系内容中最为基础的三门课程，又作为财务会计体系中的入门课程，知识难度并不高，同时通过考试的压力也并不大。

F1：Accountant inBusiness（AB）F1这门课的内容很杂，主要涉及到以下三门主要学科：组织行为学，人力资源管理，会计和审计。

F1要求学生学习时一定要通看课本和老师讲义，而且应该做大量阅读，注意广度，以理解为主，不要对某方面知识死钻牛角尖。

F1的学习绝对不可猜题，复习时也绝对不可有遗漏或空白。

学习方法：1.完整学习网课内容，理解和记忆主要知识点，勤做笔记，完成练习，加深对知识点的认识和印象。

章节结束及时总结，清晰每章内容和关键知识点，完成讲义的自我梳理和配套的练习，熟悉每章的知识结构。

实战练习，熟悉考点，把握基本的答题规律2.对基础知识进行梳理，对知识点有整体把握。

根据冲刺串讲课程，复习精要知识点，复述相关概念。

整理第一阶段的错题，查漏补缺，加强薄弱环节。

3.罗列复习纲要，对知识点进行复述式记忆，发现薄弱知识点，进行答疑和重新梳理。

对所有错题所考查的知识点再次梳理，对不熟悉和遗漏的知识点多次记忆。

对样卷和ACCA官网模拟题进行仿真训练，严格控制考试时间，并自我认真审阅。

F2:Management Accounting（MA）F2主要向学员介绍成本会计和管理会计的体系，以及管理会计如何发挥支持企业计划、决策、控制的作用。

主要包括：管理会计起源、成本的分类、成本核算的方法、预算控制、差异分析、绩效评估相关知识点。

学习方法：1.报了网课或者面授的话，那么聆听老师的讲解是非常重要的。

对于老师发下来的讲义一定要认真研读，讲义往往是老师对于这门课的精炼总结，涵盖了所有的考点，仔细研究讲义可以专注于对高频考点的学习、提高学习效率，同时也能节省自己的时间和精力。

acca英语词汇书

acca英语词汇书
以下是一些推荐的ACCA英语词汇书：
1. "ACCA F4 Corporate and Business Law (English): Passcards"
by BPP Learning Media
2. "ACCA F5 Performance Management: Passcards" by BPP Learning Media
3. "ACCA F6 Taxation (UK): Passcards" by BPP Learning Media
4. "ACCA F7 Financial Reporting: Passcards" by BPP Learning Media
5. "ACCA F8 Audit and Assurance: Passcards" by BPP Learning Media
6. "ACCA F9 Financial Management: Passcards" by BPP Learning Media
这些书籍由BPP Learning Media出版，专为ACCA考试编写，旨在帮助考生掌握ACCA的必备英语词汇。

每本书都包含了
大量的ACCA相关词汇和术语，并提供了示例和练习，以帮
助考生巩固所学内容。

无论您是想提升ACCA考试的英语能力，还是想扩展ACCA课程中的词汇知识，这些书籍都是不
错的选择。

请注意，这只是一些建议，您还可以在其他书店或在线市场上寻找其他ACCA英语词汇书的选择。

2013年ACCA教材词汇表

2013ACCA教材词汇表。

独资企业Sole trader 收购公司Purchasing company银行透支Bank overdraft 开帐分录Opening entry购货退回Return outwards 接管Take over销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account租金与地方税Rent and rates 留存收益Retained earnings收到的折扣Discount received 普通股股本Ordinary share capital给与的折扣Discount allowed 优先股股本Preference share capital要求权Claim 债券Debentures提款Drawings 损益表Profit and loss account合伙企业Partnership 股东年会General meeting合伙人Partner 真实/公允True and fair合伙协议Partnership agreement 推销成本Distribution cost资本利息Interest on capital 投资注销额Amount written-offinvestment剩余利润Residual profit 自建工程资本化Own work capitalized分配Appropriation 集团内股票收入Income from shares in groupunder takings盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in otherparticipating interests结转下期余额Balance carried down 自有股Own shares上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by thearticles of association杂费Sundry expenses 公司所得税Corporation tas (CT)佣金Commission 财政年度Financial year运出运费Carriage outwards 预交公司所得税Advanced corporationtax(ACT)运入运费Carriage inwards 主体公司所得税Mainstream corporationtax(MCT)联合银行存款帐户Joint bank account 所得税率适用年度CT year商誉Goodwill 税金抵免Tax credit重估价法Revaluation method 税收机构Inland revenue合并Amalgamation 应纳税利润Taxable profit合并前Pre-Amalgamation 公司所得税准备Provision fo CT合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable应付公司所得税ACT payable通过支付年金清偿Discharge by payment ofannuity年金暂记帐户Annuity suspense account 预算报告Budget speech保险金Premiums 资本收益Capital gain退保价值Surrender value 小公司税率Small companies rate人寿保险政策帐户Life assurance policiesaccount边际利率Marginal rate贸易表Trading account 完全税率Full rate终止Cessation 免税投资收益Franked investment income 变卖资产帐户Realization account 资本减免Capital allowances合伙企业的解体Dissolution of partnership 剩余预交公司所得税Surplus ACT最后约定的资本Last agreed capital 寄售业务Consignment trading逐步解体Piecemeal dissolution 汇票Bills of exchange变卖资产费用准备Provision for realizationexpense分支机构Branch变卖资产损失Loss on realization 代理商Agent股票帐户Shares account 交易商Trader英国境内公司UK resident company 受托人Consignee非免税收入Un-franked receipts 委托人,寄售人Consigner公司所得税费用CT charge 保障,赔偿Indemnity代扣所得税的交纳Payment under deduction of IT 销售帐单Account sales磨损Wear and tear 寄售利润Profit on consignment拥有法定所有权的土地Freehold land 进口税Import duties过时Obsolescence 运费Delivery to customers开采或消耗Extraction of consumptionover time 途中保险费Carriage insurance on goodsdelivered to Customers直线法Straight line method 佣金Commission余额递减法Reducing balance method 汇付Remittance年数总和法Sum of the digits method 未售存货Unsold stock累计折旧Accumulated depreciations 应收票据Bills receivable 经济使用年限Useful economic lives 保险收入Insurance proceeds 每股净收益Earnings per share 面值Face value例外项目Exceptional items 贴现费用Discount charges 非常项目Extraordinary items 财务费用Financing cost前期调整Prior year adjustment 应付票据Bills payable不能抵销的预交公司税Irrevocable advancedcorporation tax支出Expenditure未抵销的损失Unrelieved losses 即期汇票Sight drafts净值基础Net basis 监管Custody零值基础Nil basis 主损益帐户Main profit and loss account 消耗品Consumable stores 部门化Departmentalization成本与可实现净值孰低The lower of cost and netrealizable value分摊Apportionment平均成本Average cost 共同性费用Common expense先进先出First in first out 包装纸Wrapping paper后进先出Last in first out 评价Assess标准成本Standard cost 独立实体Independent entity 重置成本Replacement cost 投资报酬率Return on investment资产负债表日后日期Event after balance sheet date 减除佣金后利润Post-commission profit董事会The board of directors 赊销收入Credit sales调整事项Adjusting event 修理费用Repair charges非调整事项Non-adjusting event 一般费用General expense或有事项Contingencies 分支销售机构Selling agency branch或有收益Contingent gain 正常存货损失Normal stock losses或有损失Contingent loss 交易帐户Trading account资本承诺Capital commitments 非常存货损失Abnormal stock losses现金流量表Cash flow statement 本地购货Local purchase信用交易Credit transaction 退货Returned goods独立分支机构Independent branch现实购买力会计Current purchasing poweraccounting (CPP)现实成本会计Current cost accounting(CCA) 往来帐户Current account零售物价指数Retail price index 复式簿记帐户Double-entry accounts持有收益Holding gains 时间差异Time lag differences业绩评估Assessment of performance 分支机构间转移Inter-branch transfer货币性项目的衡量Measurement of monetary items 结算Settlement货币性资产Monetary assets 分支机构间往来帐户Interbranch current account 货币性负债Monetary liabilities 分支机构存货调整帐户Branch stock adjustmentaccount征求意见稿Exposure draft 未实现利润准备Provision for unrealizedprofit实现原则Realization货币性营运资本调整Monetary working capitaladjustment举债比率调整Gearing adjustment 货币折算Currency translation净营业资产Net operating assets 货币兑换Currency conversion当地货币Local currency发行和赎回债券Issue and redemptiondebentures债券Bonds 汇率Exchange rate契约Deed 即期汇率Spot rate无担保债券Naked-debentures(unsecured) 远期合同Forward contract拥有法定所有权的Freehold 贴水Discount偿债基金Sinking fund 升水Premium货币性项目Monetary items债券赎回偿债基金Debenture redemption sinkingfund account偿债基金投资帐户Sinking fund investment风险Riskaccount可转换债券Convertible debentures 不确定性Uncertainty资本化发行Capitalization issue 套期保值Hedging股权发行Bonus issue 长期货币性资产Long-term monetary assets 含权价Cum-rights prices 长期货币性要求权Long-term monetary claims 除权价Ex-rights prices 汇兑收益/损失Exchange rate gain/loss可分配公积Distributable of reserves 时态法Temporal method以公积支付股利Paying a dividend out of 历史汇率法Historic methodreserve已付清红利股Paid-up bonus shares 期末汇率法Closing rate method重估公积Revaluation reserve 场地费用Site expenses减资Capital reductions 管理费用Administrative expenses资本重组Capital reorganizations 装置和设备Furniture and fittings过剩资本Excess capital 房屋Premises资本重建Capital reconstruction 预付费用Payment in advance权益汇总帐户Sundry members account 建造合同Construction contract实现帐户Realization account 工程保留款Retention购买者帐户Purchaser’s account分期付款Progress payment自愿清算Voluntary liquidation 交易帐户Trading account特别决议Special resolution 合同收入Contract fee方案\计划Scheme 合同亏损Loss on contract清偿\偿还Discharge 完工百分比Percentage of completion卖方帐户Vendor account 完成合同Completed contract创立合并Amalgamation 预期利润Expected profit高估Over-valuation 承建商Contractor低估Under-valuation 矫正Rectification集团报表Group accounts 已鉴定完工价值Value of work certified纵向联合Vertical integration 总部费用Head office costs横向联合Horizontal integration 合同成本Contract costs不同行业联合Diversification 销售收入Turnover控股公司Holding company 合同损失准备Provision for loss oncontract重大影响Dominant influence 预收款Payment on account直接控制集团Direct group 可预见损失Foreseeable loss垂直控制集团Vertical group 已付款超过收入(部分) Excess progress payment混合控制集团Mixed group 股票/证券Stock ,security盈余公积Revenue reserve 债券Debenture合并公积Consolidation reserve 法定权利Legal rights少数股权Minority interests 报价Quote合并商誉Goodwill on consolidation 证券交易所Stock exchange上市投资Listed investment合并资本公积Capital reserve onconsolidation少数股东Minority share holders 偿还Repayment股本溢价Share premium 累积股息Cum div cd部分收购Partial acquisition 累积利息Cum-int ci在途支票Cheque in the post 股息除外Ex-div xd收买前后Pre( post)-acquisition 利息除外Ex-int xi调整帐户Adjustment accounts 面值Nominal value对子公司投资Investment in subsidiary 市价Market value普通公积General reserve 应计股利Accrued dividend参与股权Participating interest 应计利息Accrued interest集团内部交易Intra-group trading 证券交易所官方清单Stock exchange official list公司间销售Inter-company sales 二级市场Secondary market溢价Premium 未上市证券市场Unlisted securities market 折价Discount 让与,出售disposal债券利息Debenture interest 加权平均Weighted分次购买Piecemeal acquisition 结帐Close off关联公司Associated company 已分派股份Allocated shares多数股权Majority holding 国库券Treasury stock累计控股Cumulative holding 认股权发行Rights issue孙公司Sub-subsidiary 赊销Credit sale子集团,附属集团Sub-group 租购Hire purchase多公司结构Multi-company structures 信用协议Credit agreement伙伴子公司Fellow subsidiaries 会计处理Accounting treatment有效股权Effective shareholdings 经营性租赁Operating lease控制股权Controlling interest 融资租赁Finance lease资本报酬率Return on capital employed 出租人/承租人Lesser /lessee产权收益率Returen on equity 一期(二期)租赁Primary(secondary)period 息税前净利Net Profit before interest andtax不可撤销的付款No-cancelable payment应收帐款帐龄表Aging schedule of debtors 名义租金Peppercorn rent资金来源及运用表Source and application offunds statement报酬Reward通货膨胀Inflation 现值Present value通货紧缩Deflation 最低租赁付款额Minimum lease payment损耗Deplete 定金Deposit每股收益Earnings per share 公允价值Fair value股利保证倍数Dividend cover 财务费用Finance charge股利分配率Dividend payout ratio 实际利率Effective rate of financecharge股利收益率Dividend yield ratio 平均未付资本余额Average balance of capitaloutstanding净收益率Earnings yield 资本偿还Capital repayment市盈率Price/ earnings ratio 精确法Actuarial method公司估价The valuation of components 递延收益Deferred income联营公司Associated companies 分期支付Installment共同比财务报表Common-size financialstatements 未实现利润准备Provision for unrealizedprofit物质资源Physical resources 应收租购款帐户Hire purchase debtorsaccount会计原则Accounting principles 重新获得帐户Repossessions account 会计方法Accounting methods 金融公司Finance house权责发生制Accrual accounting 制造商Manufacturer重置成本Replacement cost 交易商Dealer一般会计原则Generally accepted accountingprinciples(GAAP)总盈余Gross earnings剩余现金Cash surplus 政府补助Government grant 净值减免Writing down allowance 租赁期Lease term。

ACCA教材电子版|ACCA notes|ACCA资料下载

ACCA教材电子版|ACCA notes|ACCA资料下载2017年12月26日首先，要明确的一点是，ACCA官网上面下载的各类PDF文件，也就是你们所搜索的ACCA电子教材，这些都是ACCA官方发布的一手资料。

所以这些资料对于ACCA的通过来说，绝对是有重要的导向意义的，如果每天光低着头默默的刷题，感觉是做了很多，也挺辛苦的，但是成绩不见长进，这样就事倍功半了，并不是我们想要的结果！所以，在闷头做题之前，有一点很重要，那就是，要搞清楚考官出题的意图。

想要了解清楚考官出题的意图，有个东西就很重要了。

学霸们一般在开始学习某个ACCA考试科目前，一定会先去参透这个内容，这样才能够有针对性的复习。

那就是！考纲！千万不要忽视考纲，里面写的很明确的告诉你，ACCA考试科目的考试重点有哪些，涵盖了哪些知识点，这些知识点将会以什么样的形式进行考察，这些内容都必须做到心中有数！下面是每次ACCA考试都必不可少的学习资料，这些资料就像是教材一样，帮助各位自学的考生顺利通过考试。

考纲解析根据考题对于历年的考纲进行分析，解析出对学习最有利的知识点。

ACCA notes这是一些重要的学习笔记，对于没有记笔记习惯的同学来说非常重要ACCA retakes如果你曾经参加过考试但是没有通过，那你就可以跟着retakes的内容来进行深入学习。

当然，如果你是新手，retakes也同样适用。

Examiner’s Approach/Guidance考官对这门Paper知识结构、考试方式和注意事项的介绍，有时间的一定要看看，字里行间就有考官对考试的偏好。

Examiner’s Report考官对一次考试的评价，一是对考生的表现作出评判，二是反思考试出题的情况，有的考官会很明确的说某个知识点考生答得不好，以后还要加强考察，这就要注意了，加强准备为好。

有的时候考官还会说明以后考试的侧重或者考法的变化，这也值得关注。

看上一次考试的Examiner’s Report就基本够了。

ACCA电子教材(各类ACCA官网下载pdf资料)怎么用？

ACCA电子教材（各类ACCA官网下载pdf资料）怎么用？ACCA考试共有14个考试科目，ACCA官网每个考季也会更新相应的资料，还有像BPP，Kaplan 等也会出相应的tips来助考。

很多同学在每个ACCA考季复习过程中，都要搜索ACCA电子教材等相应的PDF资料，或者直接从ACCA官网相面进行下载，比如考官文章，比如考纲。

今天我们通过本篇文章来盘一盘ACCA电子教材和那些下载下来的重要资料怎么用！每个考季都下载，光下载，填充满了D盘，却没有充满你的大脑，最后考试又不能直接调取D 盘内容，所以，我们要充实大脑，从我做起！首先，要明确的一点是，ACCA官网上面下载的各类PDF文件，也就是你们所搜索的ACCA 电子教材，这些都是ACCA官方发布的一手资料！所以这些资料对于ACCA的通过来说，绝对是有重要的导向意义的，如果每天光低着头默默的刷题，感觉是做了很多，也挺辛苦的，但是成绩不见长进，这样就事倍功半了，并不是我们想要的结果！所以，在闷头做题之前，有一点很重要，那就是，要搞清楚考官出题的意图！想要了解清楚考官出题的意图，有个东西就很重要了！学霸们一般在开始学习某个ACCA 考试科目前，一定会先去参透这个内容，这样才能够有针对性的复习。

那就是！考纲！千万不要忽视考纲，里面写的很明确的告诉你，ACCA考试科目的考试重点有哪些，涵盖了哪些知识点，这些知识点将会以什么样的形式进行考察，这些内容都必须做到心中有数！还不知道考纲从哪下载？不知道自己的考纲是不是最新考纲？帮你从ACCA官网上直接下载好了，自己去拿吧！请叫我雷锋！另外，再升一级的同学会说，考纲我知道很重要，也不是没看！但是发现能够从中获取到的信息特别有限。

同一本考纲，不同的人看，收效完全不同！ACCA单科状元看考纲会如何攫取信息？ACCA会员老师看考纲又是如何捕捉信息并解析？也许你需要参考他们的思路来提升和点播你的思路，豁然开朗后，也能够有适用于自己的考纲信息攫取模式。

澳洲注册会计师考试科目教材

澳大利亚注册会计师（CPA Australia）的考试科目和教材会根据考试的级别和阶段而有所不同。

以下是一些常见的澳洲注册会计师考试科目和教材的参考：
1. 《Financial Accounting and Reporting》：这门科目主要涉及财务报告和会计准则的理论和实践。

相关教材可能包括Wiley的《Financial Accounting: Reporting, Analysis and Decision Making》等。

2. 《Strategic Management Accounting》：这门科目侧重于战略管理会计，包括成本管理、预算、业绩评估等方面的知识。

常用教材有Kaplan和Atkinson的《Advanced Management Accounting》。

3. 《Ethics and Governance》：这门科目关注会计职业道德和公司治理问题。

常用教材包括Birt、Chalmers和Malcolm的《Accounting: Business Reporting for Decision Making》等。

4. 《Taxation》：这门科目主要讲解澳洲税收制度和税务规定。

相关教材可能包括Barkoczy 的《Foundations of Taxation Law》等。

此外，还有一些选修科目可以根据个人的专业背景和职业目标来选择，比如《Advanced Audit and Assurance》、《Financial Risk Management》等。

-BPP-F9-教材

2013－BPP－F9－教材ACCA Platinum Text IFC & IBC 2011 for DIGITAL prints_Layout 1 13/10/2011 12:28 Page 1imise Your Exam Success with BPP Learning Media’sPlatinum Approved MaterialsLEARNOur Study Texts are the only Texts that have been reviewed by the examinerThis ensures that our coverage of thesyllabus is appropriate for your examBy choosing our Platinum Approved Study Text you are one step nearer toachieving the exam success you deservePRACTISE AND APPLYOur Practice & Revision Kits are the only Kits that have been reviewed by the examinerUse our Kits and our i-PassCD-ROMs to reinforce and apply your knowledgeKits are packed with past ACCA exam questions together withfull solutions and handy tutor’s hints.i-Pass contains approximately 300 questions, covering all important syllabus areasREVISE AND RETAINRevise using our pocket-sized Passcards and then listen to our audio Success CD to give your revision a boost.Our Interactive Passcards product takes the Passcards, adds additional tutorials, comments and lots of testing and links them to the Study TextThe result is a truly interactive revision experienceRevise using the on-screen Passcards anddip into the on-screen Study Text for more detail.BPP LEARNING MEDIA CUSTOMER SERVICESTel: 0845 075 1100 UK Email: learningmedia@bppTel: +44 020 8740 2211 Overseas Website: //0>./learningmediaTo help imise your chances of passing, we’ve put togethersome exclusive additional ACCA resources To access the BPPACCA online additional resources for this material please go to: ////.n Create a user account if you don’t already have one.Make sure you reply to the confirmation email.n Log in using your registered username and password.Select the paper you wish to access.n Enter the code below when promptedYou will only haveto do this once for each paper you are studyingSTUDYTPAPER F9EXFINANCIAL MANAGEMENTTBPP Learning Media is the sole ACCA Platinum Approved Learning Partner ? contentfor the ACCA qualificationIn this, the only Paper P1 study text to be reviewed by theexaminer: We discuss the best strategies for studying for ACCA exams We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise key points in regular fast forward summaries We test your knowledge of what you've studied in quick quizzes? We examine your understanding in our exam question bank We reference all the important topics in our full indexBPP's Practice & Revision Kit, i-Pass and Interactive Passcard products alsosupport this paperFOR EXAMS UP TO JUNE 7>2014First edition 2007All our rights reserved. No part of this publication may be Sixth edition September 2012reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical,ISBN 9781 4453 9652 1photocopying, recording or otherwise, without the prior Previous ISBN 9781 4453 7766 7written permission of BPP Learning Media Ltde-ISBN 9781 4453 9212 7We are grateful to the Association of Chartered Certified Accountants for permission to reproduce pastBritish Library Cataloguing-in-Publication Data examination questions. The suggested solutions in theA catalogue record for this bookexam answer bank have been prepared by BPP Learningis available from the British LibraryMedia Ltd, unless otherwise statedPublished byBPP Learning Media LtdBPP House, Aldine PlaceLondon W12 8AA//./learningmediaPrinted in the United Kingdom byPolestar WheatonsHennock RoadMarsh BartonExeterEX2 8RPYour learning materials, published by BPP LearningMedia Ltd, are printed on paper obtained fromtraceable sustainable sourcesBPP Learning Media Ltd2012iiContentsPageIntroductionHelping you to pass ? the ONLY F9 Study Text reviewed by the examiner! vStudying F9 viiThe exam paper and exam formulae xPart A Financial management function1 Financial management and financial objectives 3Part B Financial management environment2 The economic environment for business 353 Financial markets and institutions 55Part C Working capital management4 Working capital 755 Managing working capital 896 Working capital finance 115Part D Investment appraisal7 Investment decisions 1398 Investment appraisal using DCF methods 1559 Allowing for inflation and taxation 17310 Project appraisal and risk 18711 Specific investment decisions 201Part E Business finance12 Sources of finance 22113 Dividend policy 25314 Gearing and capital structure 263Part F Cost of capital15 The cost of capital 28516 Capital structure 309Part G Business valuations17 Business valuations 32918 Market efficiency 351Part H Risk management19 Foreign currency risk 36320 Interest rate risk 387Mathematical tables 401Exam question bank 405Exam answer bank 427Index 485Review formContents iiiA note about copyrightDear CustomerWhat does the littlemean and why does it matterYour market-leading BPP books, course materials and elearning materials do not write and updatethemselves. People write them: on their own behalf or as employees of an organisation that invests in thisactivity. Copyright law protects their livelihoods. It does so by creating rights over the use of the contentBreach of copyright is a form of theft ? as well being a criminal offence in some jurisdictions, it is potentially a serious breach of professional ethicsWith current technology, things might seem a bit hazy but, basically, without the express permission ofBPP Learning Media: Photocopying our materials is a breach of copyright Scanning, ripcasting or conversion of our digital materials into different file formats, uploadingthem to facebook or emailing them to your friends is a breach of copyrightYou can, of course, sell your books, in the form in which you havebought them ? once you have finishedwith them. Is this fair to your fellow students? We update for a reason. But the e-products are sold on asingle user licence basis: we do not supply ‘unlock’ codes to people who have bought them second handAnd what about outside the UK? BPP Learning Media strives to make our materials available at pricesstudents can afford by local printing arrangements, pricing policies and partnerships which are clearlylisted on our website. A tiny minority ignore this and indulge in criminal activity by illegally photocopyingour material or supporting organisations that do. If they act illegally and unethically in one area, can youreally trust themiv Helping you to pass ? the ONLY F9 Study Text reviewedby the examiner!BPP Learning Media ? the sole PlatinumApproved Learning Partner - contentAs ACCA’s sole Platinum Approved Learning Partner ? content, BPP Learning Media gives you theunique opportunity to use examiner-reviewed study materials for the 2013 examsBy incorporating theexaminer’s comments and suggestions regarding the depth an d breadth of syllabus coverage, the BPPLearning Media Study Text provides excellent, ACCA-approved support for your studiesThe PER alertBefore you can qualify as an ACCA member, you do not only have to pass all your exams but also fulfil athree year practical experience requirement PERTo help you to recognise areas of the syllabus thatyou might be able to apply in the workplace to achieve different performance objectives, we haveintroduced the ‘PER alert’ featureYou will find this feature throughout the Study Text to remind you thatwhat you are learning to pass your ACCA exams is equally useful to the fulfilment of the PERrequirementTackling studyingStudying can be a daunting prospect, particularly when you have lots of other commitmentsThedifferent features of the text, the purposes of which are explained fully on the Chapter features page, willhelp you whilst studying and improve your chances of exam successDeveloping exam awarenessOur Texts are completely focused on helping you pass your examOur advice on Studying F9 outlines the contentof the paper, the necessary skills the examiner expects you to demonstrate and any brought forward knowledge you are expected to haveExam focus points are included within the chapters to highlight when and how specific topics wereexamined, or how they might be examined in the futureUsing the Syllabus and Study GuideYou can find the syllabus and Study Guide on page xi of this Study TextTesting what you can doTesting yourself helps you develop the skills you need to pass the exam and also confirms that you canrecall what you have learntWe include Questions ? lots of them - both within chapters and in the Exam Question Bank, as well asQuick Quizzes at the end of each chapter to test your knowledge of the chapter contentIntroduction v Chapter featuresEach chapter contains a number of helpful features to guide you through each topicTopic listTopic list Syllabus referenceWhat you will be studying in this chapter and the relevantsection numbers, together the ACCA syllabus referencesPuts the chapter content in the context of the syllabus asIntroductiona wholeLinks the chapter content with ACCA guidanceStudy GuideHighlights how examinable the chapter content is likely toExam Guidebe and the ways in which it could be examinedWhat you are assumed to know from previousKnowledge brought forward from earlier studiesstudies/examsSummarises the content of main chapter headings,FAST FORWARDallowing you to preview and review each section easilyDemonstrate how to apply key knowledge andExamplestechniquesDefinitions of important concepts that can often earn you Key termseasy marks in examsWhen and how specific topics were examined, or howExam focus pointsthey may be examined in the futureFormulae that are not given in the exam but which have toFormula to learnbe learntGives you a useful indication of syllabus areas thatclosely relate to performance objectives in your PracticalExperience Requirement PERGives you essential practice of techniques covered in theQuestionchapterReal world examples of theories and techniquesCase StudyA full list of the Fast Forwards included in the chapter,Chapter Roundupproviding an easy source of reviewA quick test of your knowledge of the main topics in theQuick QuizchapterFound at the back of the Study Text with morecomprehensive chapter questionsCross referenced forExam Question Bankeasy navigationvi Introduction Studying F9This paper examines a wide range of financial management topics, many of which will be completely newto you. You will need to be competent at a range of quite tricky calculations as well as able to explain anddiscuss financial management techniques and issuesThe F9 examiner The examiner is Tony Head. He expects you to be able to perform and comment on calculations, exercisecritical abilities, clearly demonstrate understanding of the syllabus and use question informationSyllabus updateThe F9 syllabus has been updated for the June 2013 sitting onwardsThe syllabus changes aresummarised belowSummary of changes to F9ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholderssuch as employers, students, regulatory and advisory bodies and learning providersThe changes to the F9 syllabus are summarised below. The additions to the syllabus consist of two topicspreviously examined in the higher-level P4 paper which are now included at the F9 level. There are alsotwo topics which have been deleted, as they will be assumed knowledge from F2 and FMATable 1 ? Additions to F9Section and subject area Syllabus contentB3 ? The treasury function a Describe the role of money markets in:i Providing short-term liquidity toindustry and the public sectorii Providing short-term trade financeiii Allowing an organisation tomanage its exposure to foreigncurrency risk and interest rate riskb Explain the role of banks and otherfinancial institutions in the operation ofthe money marketsc Explain the characteristics and role ofthe principal money marketinstruments:i Interest-bearing instrumentsii Discount instrumentsiii Derivative productsF2 ? Estimating the cost of equity b Explain and discuss systematic andunsystematic risk, and the relationshipbetween portfolio theory and the capitalasset pricing model CAPM Introduction vii Table 2 ? Deletion from F9 Section and subject area Syllabus contentD1 ? The nature of investment decisions and a Distinguish between capital and revenuethe appraisal process expenditure, and between non-currentassets and working capital investmentb Explain the role of investment appraisalin the capital budgeting processc Discuss the stages of the capital budgeting process in relation tocorporate strategyD3 ? Discounted cash flow DCF techniques a Explain and apply concepts relating tointerest and discounting, including:i The relationship between interestrates and inflation, and betweenreal and nominal interest ratesii The calculation of future values andthe application of the annuityformulaiii The calculation of present values,including the present value of anannuity and perpetuity, and the useof discount and annuity tablesiv The time value of money and therole of cost of capital in appraisinginvestmentsviii Introduction 1 What F9 is aboutThe aim of this syllabus is to develop the knowledge and skills expected of a finance manager, in relationto investment, financing and dividend policy decisionsF9 is a middle level paper in the ACCA qualification structure. There are some links to material you havecovered in F2, particularly short-term decision making techniques. The paper with a direct link followingF9 is P4 which thinks strategically and considers wider environmentalfactors. F9 requires you to be ableto apply techniques and think about their impact on the organisation2 What skills are requiredYou are expected to have a core of financial management knowledge? You will be required to carry out calculations, with clear workings and a logical structure You will be required to explain financial management techniques and discuss whether they are appropriate for a particular organisation You must be able to apply your skills in a practical context3 How to improve your chances of passing? There is no choice in this paper, all questions have to be answered You must therefore study the entire syllabus, there are no short-cuts Practising questions under timed conditions is essential. BPP’s Practice and Revision Kit contains 25 mark questions on all areas of the syllabus Questions will be based on simple scenarios and answers must be focused and specific to theorganisation Answer all parts of the question. Even if you cannot do all of the calculation elements, you will stillbe able to gain marks in the discussion parts Make sure you write full answers to discussion sections, not one or two word lists, the examiner islooking for understanding to be demonstrated Plan your written answers and write legibly Include all your workings and label them clearlyRead Student Accountant the ACCA’s student magazine regularly ? it often contains technicalarticles written either by or on the recommendation of the examiner which can be invaluable forfuture exams4 Brought forward knowledgeYou will need to have a good working knowledge of certain management accounting techniques from F2In particular, short-term decision making techniques such as cost-volume-profit analysis and thecalculation of relevant costs. Due to the latest syllabus change, you will also need to be familiar with thecapital budgeting process, and be able to apply the concepts of interest and discounting. This includesbeing able to calculate annuities and perpetuities, and to use the discount and annuity tables to calculatenet present valuesThis Study Text revises these topics and brought forward knowledge is identified. Revision sectionsaround the capital budgeting process and interest and discounting are included in this Study Text. If youstruggle with the examples and questions used, you must go back and revisit your previous workTheexaminer will assume you know this material and it may form part of an exam questionIntroduction ix The exam paperFormat of the paperThe exam consists of four compulsory 25 mark questionsTime allowed is 3 hours with 15 minutes’ reading time x Introduction Syllabus and Study GuideThe F9 syllabus and study guide can be found belowIntroduction xixii IntroductionIntroduction xiii xiv IntroductionIntroduction xv xvi IntroductionIntroduction xvii xviii Introduction Introduction xix Analysis of past papersThe table below provides details of when each element of the syllabus has been examined and thequestion number and section in which each element appearedFurther details can be found in the ExamFocus Points in the relevant chaptersCoveredin Text June Dec June Dec June Dec June Dec Pilotchapter 2012 2011 2011 2010 2010 2009 2009 2008 PaperFINANCIAL MANAGEMENT FUNCTION1 Nature & purpose 4c1 Objectives 3a 4c,d 3a3a,b 4a1 Stakeholders 4a1e FINANCIAL MANAGEMENT ENVIRONMENT2 Economic environment3 Financial markets and institutions4aWORKING CAPITAL MANAGEMENT4, 5 Management 2a,c 2a-d 3a,b, 1a,b,c 4b,d 3c 2b,c 3a,b,cc,d6 Funding strategies 2b 4b4c 3a,b 3dINVESTMENT APPRAISAL7 Non-discounted cash flow techniques 1b1b2a,b 4b8, 9 Discounted cash flow techniques 1a 1a,b 1a,b 1a 3a,b 1a,b 2b,c 3b 4a,c10 Risk and uncertainty1c 1c11 Specific investment decisions 1c 1d3c 1c,dBUSINESS FINANCE12 Sources of short-term finance4a12 Sources of long term-finance 3。

学习ACCA用什么教材？BPP还是Kaplan

学习ACCA用什么教材？BPP还是Kaplan学ACCA应该用什么教材目前主要的教材就是BPP、Kaplan和Becker，这三种教材的区别如下：百度网盘下载，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频BPPBPP以详细见称,BPP教材是全球ACCA使用最多的版本，通俗易懂，ACCA学员以看BPP课本及精简版讲义为主。

KaplanKaplan同样被ACCA官方所认可。

不过Kaplan更加适合具备一定财务基础的人来学习，国内考试并不是特别适合。

BeckerBecker Professional Education(贝克尔)是北美教材刚进中国不久，人气并不高，所以很多ACCAer也不会选择，再就是Becker并不是非常适合国内考生。

教材购买方式BPP官网有附赠购买链接，考生可以直接前往购买，网店中文版本，选购方便，BPP在国内购买也比较方便。

Kaplan官网也可以看到购买链接，直接到亚马逊购买的，但应该是国外直接邮寄，所以价格可能也相对较高一点。

无论是BPP还是Kaplan，主页君都建议你们提前咨询好教材的适用时间、发货时间等等。

报完名后开始学习，但很多学生拿到了BPP依旧很疑惑，特别是英文的教材与练习册该怎么用呢?对于新同学来说还是很受用的。

如何有效使用教材进行学习？1.先看大纲再翻书新人在拿到ACCA教材之前，请先阅读ACCA SYLLABUS AND STUDY GUIDE也就是考试大纲与学习方法指导，去了解每门课程的教学要求和教学目的，做到有的放矢。

ACCA考试大纲的内容比较精简，教材就是根据考试大纲的要求编写的，所以追根溯源把最新的考试大纲过一遍。

2.SQ3Rs原则帮你看透一本书开始啃一本厚度惊人的BPP教材时，争取做到SQ3Rs原则,即Survey,Questions,Read,Recall,Review。

Survey：看某一章之前，浏览章节名称，阅读小结和教学目的，对整个章节的脉络有个大致了解。

会计考证买什么书看

会计考证买什么书看关于会计考证买什么书看会计考证是让个人在会计领域取得有权威认证的证书，是提升个人职业发展的重要方式。

在备考过程中，书籍的选择及阅读方法都至关重要。

本文将从专业会计师的角度分析会计考证买什么书看。

选择适合自己的教材在备考过程中选择合适的教材十分重要。

在选择教材时，需要根据自己的基础及考试的要求选取。

如CMA考试可以选择IMA出版的Wiley教材，ACCA考试可以选择BPP或Kaplan等出版的教材。

此外，在选择教材时，还可以参考教材的特点。

如速读的教材适合对知识基础掌握较好的考生，而深入讲解的教材适合对知识掌握度较低的考生。

阅读方法需要多维度虽然选择了合适的教材，但阅读方法仍然需要好好考虑。

在阅读时需要从多维度进行思考，不可漫不经心地阅读。

首先，可以从题目着手，明确自己需要掌握哪些知识点。

其次，在阅读中应当注重理解，一定要弄懂每一章节，这对于后期复习和应试都十分有帮助。

最后，在阅读中可进行笔记，做好重点知识点的记录。

如何阅读财经报纸在备考过程中，阅读财经报纸可以帮助考生做到及时掌握最新的财经动态，加深对于财经知识的理解及掌握。

在阅读财经报纸时，需要注意以下几点。

首先，针对自己考试的要求，选择合适的报纸。

其次，在阅读时需要注重对于节日、季节等时事的了解，这样可以更好地掌握最新的财经动态。

最后，在阅读后应当进行总结，将阅读获得的知识点进行记录及整理。

案例：1、小明本身学习能力很强，觉得自己的基础较好，选择深入讲解的教材，并注重理解，收效显著。

2、小张基础较差，选择了速读的教材，但在阅读时没有重视理解，导致效果欠佳。

3、小李在阅读财经报纸时，没有根据自己考试的要求选择合适的报纸，导致掌握的财经知识与考试没有直接关联。

4、小赵在阅读财经报纸时，只关注了新闻，忽略了对于各类涉财企业的了解，这使得其掌握的信息不够全面。

5、小伍在阅读教材时，虽然进行了笔记，但笔记内容不够清晰详细，在后期复习时反而使其困惑不解。