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        融躍教育

        ACCA全科面授課程

        價格: 請咨詢當地分公司

        課程簡介: 全科面授+標準網課 (共13科)

        視頻有效期:48個月

        視頻時長:約1471小時

        詳情介紹

        課程大綱

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        課程問答

        課程評價

        課程試聽 推薦

        • OBU論文輔導精品班
        • ACCA財經詞匯
        • ACCA全真模擬機考
        • ACCA精品視頻題庫(F階段全科)
        • ACCA精品視頻題庫(P階段全科)
        • ACCA學前指導班
        • ACCA持證教程
        • EPSM職業道德與技能模塊
        • ACCA-BT標準網課
        • ACCA-MA標準網課
        • ACCA-FA標準網課
        • ACCA-LW標準網課
        • ACCA-PM標準網課
        • ACCA-TX標準網課
        • ACCA-FR 標準網課
        • ACCA-AA標準網課
        • ACCA-FM 標準網課
        • ACCA-SBR標準網課
        • ACCA-AFM標準網課
        • ACCA-APM標準網課
        • ACCA-SBL標準網課
        • ACCA單科面授-BT
        • ACCA單科面授-MA
        • ACCA單科面授-FA
        • ACCA單科面授-LW
        • ACCA單科面授-PM
        • ACCA單科面授-TX
        • ACCA單科面授-FR
        • ACCA單科面授-AA
        • ACCA單科面授-FM
        • ACCA單科面授-SBR
        • ACCA單科面授-AFM
        • ACCA單科面授-APM
        • ACCA單科面授-SBL

        OBU論文輔導課

        • 1.Unit 1: OBU introduction

          • 1 - OBU introduction

        • 2.Unit 2:How to choose Topic and organization

          • 2 - How to choose Topic and organization

        • 3.Unit 3: Structure and presentation of research report (RR)

          • 3 - Structure and presentation of research report (RR)

        • 4.Unit 4: SLS - Skills and Learning Statement

          • 4 - SLS - Skills and Learning Statement

        • 5.Unit 5:PPT

          • 5 - PPT

        • 6.Unit 6:Appendix

          • 6 - Appendix

        • 7.Unit 7: List of Reference and Bibliography

          • 7 - List of Reference and Bibliography

        • 8.Unit 8:How to avoid plagiarism

          • 8 - How to avoid plagiarism

        Chapter 1

        • 1.Introduction

          • CH1 Introduction

        Chapter 2

        • 1.Business organisations and their stakeholders

          • CH 2 Business organisations and their stakeholders 1

          • CH 2 Business organisations and their stakeholders 2

        Chapter 3

        • 1.Financial department and its function

          • CH 3 Financial department and its function

        Chapter 4

        • 1.Auditing

          • CH4 Auditing1

          • CH4 Auditing2

        Chapter 5

        • 1.Business analysis

          • CH5 Business analysis1

          • CH5 Business analysis2

        Chapter 6

        • 1.Costing and pricing

          • CH6 Costing and price1

          • CH6 Costing and price2

        Chapter 7

        • 1.Budgeting

          • CH7 Budgeting

        Chapter 8

        • 1.Financing

          • CH8 Financing

        Chapter 9

        • 1.Investing

          • CH9 Investing

        Chapter 10

        • 1.Taxation

          • CH10 Taxation

        Chapter 11

        • 1.Hard skills and soft skills in workplace

          • CH11 Hard skills and soft skills

        學前指導班

        • 1.前導課

          • 1-認識ACCA

          • 2-1 ACCA科目介紹-F階段

          • 2-2 ACCA科目介紹-P階段

          • 3-ACCA知識串聯

          • 4-ACCA學習規劃

          • 5-ACCA職業發展

          • 6-如何注冊成為ACCA學員

          • 7-My ACCA介紹

          • 8-ACCA官網常見功能介紹(英國官網&中國官網)

          • 9-如何報考考試,取消考試,下載準考證

          • 10-ACCA機考主觀題軟技能

        持證班

        • 1.持證課

          • 1-申請初級&高級商業會計證書

          • 2-EPSM介紹

          • 3-申請OBU學士學位

          • 4-申請UOL碩士學位

          • 5-ACCA會員申請指南

        基礎班

        • 1.Business and Technology

          • 0-1. Introduction

        • 2.Chapter 1 Business organisations and their stakeholders

          • 1-1. Definition of organization&The reason for the existence of an organization

          • 1-2. Types of organization-1

          • 1-3. Types of organization-2

          • 1-4. Types of organization-3

          • 1-4. Types of organization-3

          • 1-6. Stakeholders conflict and management of stakeholders-1

          • 1-7. Stakeholders conflict and management of stakeholders-2

          • 1-8. Question

        • 3.Chapter 2 The business environment

          • 2-1. Business environment

          • 2-2. SWOT analysis &Porter’s Five Competitive Forces model

          • 2-3. Porter’s Value chain analysis&Value network

          • 2-4. The political environments

          • 2-5. Social and demographic factors-1

          • 2-6. Social and demographic factors-2

          • 2-7. Question

        • 4.Chapter 3 The legal framework

          • 3-1. Legal factors

          • 3-2. Data protection and security

          • 3-3. Consumer protection

          • 3-4. Question

        • 5.Chapter 4 The Marco-economics environment

          • 4-1. Definition of Marco-economics

          • 4-2. The business cycles

          • 4-3. The objectives of Marco-economics-1

          • 4-4. The objectives of Marco-economics-2

          • 4-5. The objectives of Marco-economics-3

          • 4-6. The objectives of Marco-economics-4

          • 4-7. The objectives of Marco-economics-5

        • 6.Chpater 5 Micro-economics factors

          • 5-1. Definition of micro-economics&Utility

          • 5-2. Demand-1

          • 5-3. Demand-2

          • 5-4. Supply-1

          • 5-5. Supply-2

          • 5-6. Equilibrium price

          • 5-7. Types of market

          • 5-8. Questions-1

          • 5-9. Questions-2

          • 5-10. Questions-3

          • 5-11. Questions-4

          • 5-12. Questions-5

        • 7.Chapter 6 Business organization structure

          • 6-1. The informal and informal business organization

          • 6-2. Business organization design-1

          • 6-3. Business organization design-2

          • 6-4. Business organization design-3

          • 6-5. Business organization design-4

          • 6-6. Business organization design-5

          • 6-7. Functions of department-1

          • 6-8. Functions of department-2

          • 6-9. Functions of department-3

          • 6-10. Functions of department-4

          • 6-11. Questions

        • 8.Chapter 7 Organizational culture and committees

          • 7-1. Organizational culture-1

          • 7-2. Organizational culture-2

          • 7-3. Organizational culture-3

          • 7-4. Committees-1

          • 7-5. Committees-2

          • 7-6. Committees-3

          • 7-7. Questions

        • 9.Chapter 8 Corporate governance and social responsibility

          • 8-1. Corporate governance-1

          • 8-2. Corporate governance-2

          • 8-3. Role of the BOD

          • 8-4. Corporate social responsibility (CSR)

        • 10.Chapter 9 Role of accounting

          • 9-1. Accounting-1

          • 9-2. Accounting-2

          • 9-3. Comparison of different software applications-1

          • 9-4. Comparison of different software applications-2

        • 11.Chapter 10 Control, security and audit

          • 10-1. Definition of internal control system

          • 10-2. Sales cycle&Purchases cycle-1

          • 10-3. Sales cycle&Purchases cycle-2

          • 10-4. Payroll system&Inventory system

          • 10-5. Internal audit&External audit

          • 10-6. IT system security and safety

          • 10-7. Impact of financial technology (Fintech) on accounting systems&Internal checks

          • 10-8. Information systems

          • 10-9. Questions

        • 12.Chapter 11 Identifying and preventing fraud

          • 11-1. Fraud-1

          • 11-2. Fraud-2

          • 11-3. Systems for preventing and detecting fraud

          • 11-4. Money laundering

          • 11-5. Questions

        • 13.Chapter 12 Leading and managing

          • 12-1. Leadership, management and supervision

          • 12-2. Theories of management-1

          • 12-3. Theories of management-2

          • 12-4. Trait (qualities) theory

          • 12-5. Style theory

          • 12-6. Contingency approaches to leadership

          • 12-7. Questions

        • 14.Chapter 13 Recruitment and selection

          • 13-1. Definition of recruitment and selection

          • 13-2. Job analysis

          • 13-3. Advertising vacancies

          • 13-4. Selection methods

          • 13-5. Discrimination

          • 13-6. Managing diversity

          • 13-7. Questions

        • 15.Chapter 14 Individual group and teams

          • 14-1. Individual

          • 14-2. Group&Team

          • 14-3. Team member roles-1

          • 14-4. Team member roles-2

          • 14-5. Team building

          • 14-6. Evaluating team effectiveness

          • 14-7. Questions

        • 16.Chapter 15 Motivating individuals and groups

          • 15-1. Maslow’s hierarchy of needs

          • 15-2. MeGregor’s theory X and Y

          • 15-3. Herzberg’s two-factor theory-1

          • 15-4. Herzberg’s two-factor theory-2

          • 15-5. Process theory&The reward packages

          • 15-6. Questions

        • 17.Chapter 16 Training and developments

          • 16-1. Learning theories

          • 16-2. The learning organization

          • 16-3. Systematic approach to training and developing

          • 16-4. Questions

        • 18.Chapter 17 Performance appraisals

          • 17-1. The purpose and process of performance appraisal

          • 17-2. Types of appraisal system

          • 17-3. The techniques of appraisal&The appraisal interviews

          • 17-4. Interview approaches&Barriers to effective appraisal

        • 19.Chapter 18 Personal effectiveness and communications

          • 18-1. Effective time management

          • 18-2. Competence frameworks and personal development

          • 18-3. Sources of conflict and solutions

          • 18-4. Communication in business-1

          • 18-5. Communication in business-2

          • 18-6. Questions

        • 20.Chapter 19 Ethical considerations

          • 19-1. Approaches to ethics&Management accountability

          • 19-2. Ethics management in organization

          • 19-3. Professional ethics

          • 19-4. Ethical threat

        基礎班

        • 1.Introduction

          • Introduction

        • 2.Chapter 1 Accounting for management

          • 1-1. The managerial processes of planning, controlling and decision making

          • 1-2. Management accounting and Financial accounting

        • 3.Chapter 2 Data and information

          • 2-1.Types of data

          • 2-2.sources of data

          • 2-3.Impact of the general economic environment on costs/revenues

          • 2-4.Good information

          • 2-5.Types of information

        • 4.Chapter 3 Presenting information

          • 3-1. Report

          • 3-2. Tables and diagrams

        • 5.Chapter 4 Cost classification and behaviour

          • 4-1.1 Cost classification-1

          • 4-1.2 Cost classification-2

          • 4-1. Cost classification-exmple

          • 4-2. Cost codes

          • 4-3. Cost objects, cost units and Responsibility centres

        • 6.Chapter 5 Summarising and analysing data

          • 5-1.Big data

          • 5-2.Group and ungrouped data

          • 5-3.Averages

          • 5-4.Dispersion

          • 5-5.Expected values

          • 5-6.Normal distribution

          • 5-7.Spreadsheets

        • 7.Chapter 6 Forecasting

          • 6-0.chapter 6 introduction

          • 6-1. Sampling

          • 6-2. High - low method

          • 6-3. Linear regression analysis

          • 6-4. Index numbers

          • 6-5.1 Time series analysis-1

          • 6-5.2 Time series analysis-2

          • 6-6. Forecasting problems

        • 8.Chapter 7 Accounting for materials

          • 7-0.chapter 7 introduction

          • 7-1.Accounting for materials-1

          • 7-1.Accounting for materials-2

          • 7-2.Inventory valuation methods

          • 7-3.1 Inventory problems-purchasing&holding cost

          • 7-3.2 Inventory problems-ordering cost

          • 7-3.3 Inventory problems-EOQ

          • 7-3.4 Inventory problems-bulk purchase discounts

          • 7-3.5 Inventory problems-EBQ

          • 7-3.6 Inventory problems-When to reorder?

          • 7-3.7 Inventory problems-What stock control system to use

          • 7-4.Ledger entries for material cost

          • 7-5.chapter 7 round up

        • 9.Chapter 8 Accounting for labour

          • 8-1.Remuneration methods

          • 8-2.Direct vs Indirect labour cost

          • 8-3.Labour turnover

          • 8-4.Efficiency,capacity and production volume ratios

          • 8-5.Ledger entries for labour cost

          • 8-6.chapter 8 round up

        • 10.Chapter 9 Accounting for overheads

          • 9-0.chapter 9 introduction

          • 9-1.Absorption costing

          • 9-2.1 The absorption costing process-Allocation&Apportionment

          • 9-2.2 The absorption costing process-Reapportionment

          • 9-2.3 The absorption costing process-Absorption

          • 9-3.Under Over absorption of overheads

          • 9-4.Ledger entries for overheads

          • 9-5.chapter 9 round up

        • 11.Chapter 10 Absorption and marginal costing

          • 10-1.Absorption costing vs marginal costing

          • 10-2.Profit statements

          • 10-3.Reconciling profit

          • 10-4.Advantages and disadvantages of absorption costing and marginal costing

        • 12.Chapter 11 Job, batch, process and service costing

          • 11-1. Job costing

          • 11-2. Batch costing

          • 11-3. Process costing-normal loss

          • 11-3. Process costing-abnormal loss&gain

          • 11-3. Process costing-closing WIP only

          • 11-3. Process costing-both opening and closing WIP

          • 11-3.Process costing-exercise

          • 11-4. Joint and by-products

          • 11-5. Service costing

          • 11-6. chapter 11 round up

        • 13.Chapter 12 Alternative costing methods

          • 12-1. Activity-based costing (ABC)

          • 12-2. Life cycle costing

          • 12-3. Target costing

          • 12-4. Cost management

          • 12-5. Total quality management (TQM)

          • 12-6. chapter 12 round up

        • 14.Chapter 13 Standard costing

          • 13-1. Budgetary planning and control system

          • 13-2. Preparation of budgets

          • 13-3. Fixed and flexible budgets

          • 13-4. Budgets and people

          • 13-5. chapter 13 round up

        • 15.Chapter 14 Project appraisal

          • 14-1. Interest

          • 14-2. Investment appraisal techniques

          • 14-3. Relevant costing

          • 14-4. chapter 14 round up

        • 16.Chapter 15 Variance analysis

          • 15-1. Standard costing

          • 15-2. Variance calculation and analysis

          • 15-3. Reconciliation

          • 15-4. chapter 15 round up

        • 17.Chapter 16 Performance measurement overview

          • 16-1. Mission and objectives

          • 16-2. Critical success factors

          • 16-3. Short-termism

          • 16-4. Benchmarking

          • 16-5. External conditions

          • 16-6. chapter 16 round up

        • 18.Chapter 17 Financial performance measurement

          • 17-1. Performance measures

          • 17-2. Management performance measures

          • 17-3. chapter 17 round up

        • 19.Chapter 18 Non-financial performance measurement

          • 18-1. Non-financial performance measures

          • 18-2. Performance measures for services

          • 18-3. Performance measures for not-for-profit organisations

          • 18-4. The balanced scorecard

          • 18-5. chapter 18 round up

        • 20.Section B

          • Section B

        基礎班

        • 1.Introduction

          • 00-Introduction

        • 2.Chapter 1 Introduction To Financial Accounting

          • 1-1. Definition & Types of accounting

          • 1-2. Types of business entities

          • 1-3. Financial statements-Assets & Liabilities

          • 1-4. Financial statements-Capital

          • 1-5. Users of Financial statements & Corporate govenance

        • 3.Chapter 2 The Regulatory Framework

          • 2-1. Regulatory framework

        • 4.Chapter 3 The IASB’s Conceptual Framework

          • 3-1. Underlying assumption

          • 3-2. Fundamental qualitative characteristics

          • 3-3. Enhancing qualitative characteristics & Concepts

        • 5.Chapter 4 The Double-entry Book-keeping

          • 4-1. Rules-Assets, liabilities & capital

          • 4-2. Rules-Income & Expense

          • 4-3. Trading

          • 4-4. Exercises

          • 4-5. Balance of accounts

        • 6.Chapter 5 The Accounting System

          • 5-1. Business documents

          • 5-2. Exercises

          • 5-3. Accounting systems

        • 7.Chapter 6 Trading and Sales tax

          • 6-1. Trading

          • 6-2. Sales tax-Principles

          • 6-3. Sales tax-Accounting treatment

        • 8.Chapter 7 Inventory

          • 7-1. Definition & Valuation

          • 7-2. Exercises

          • 7-3. First in, first out (FIFO)

          • 7-4. Average cost (AVCO)

          • 7-5. Exercises

        • 9.Chapter 8 Tangible Non-Current Assets

          • 8-1.Definition, recognition & initial measurement

          • 8-2. Depreciation methods

          • 8-3. Accounting for depreciation

          • 8-4. Revaluation

          • 8-5. Disposal

          • 8-6. Part exchange & Disclosure

        • 10.Chapter 9 Intangible Non-Current Assets

          • 9-1. Intangible assets

          • 9-2. Exercises

        • 11.Chapter 10 Accruals And Prepayments

          • 10-1. Accrued & Prepaid expense

          • 10-2. Relevant ledger accounts

          • 10-3. Accrued & Deferred income

        • 12.Chapter 11 Irrecoverable Debts And Allowance

          • 11-1. Bad debts & Recovered

          • 11-2. Allowance for receivables

          • 11-3. Exercises

        • 13.Chapter 12 Provision And Contingencies

          • 12-1. Provisions

          • 12-2. Contingencies

        • 14.Chapter 13 Capital Structure And Finance Costs

          • 13-1. Share capital

          • 13-2. Reserves

          • 13-3. Revaluation

          • 13-4. Bonus and right issue

          • 13-5. Long-term borrowings

          • 13-6. Income tax

        • 15.Chapter 14 Trial Balance & Correction Of Errors

          • 14-1. Types of errors

          • 14-2. Correction of errors

          • 14-3. Exercises

        • 16.Chapter 15 Cash & Bank Reconciliation

          • 15-1. Petty cash

          • 15-2. Bank reconciliation

          • 15-3. Exercises

        • 17.Chapter 16 Control account & Reconciliation

          • 16-1. Control account

          • 16-2. Discounts

          • 16-3. Other entries

          • 16-4. Control account reconciliation

          • 16-5. Supplier statement reconciliation

        • 18.Chapter 17 Preparation Of Financial Statements For Sole Trader

          • 17-1. Preparation-Illustration 1

          • 17-2. Preparation-Illustration 2

        • 19.Chapter 18 Preparation Of Financial Statements For Companies

          • 18-1. A complete set of Financial Statements

          • 18-2. Exercises

        • 20.Chapter 19 Events After The Reporting Period

          • 19-1. Events after reporting period

          • 19-2. Exercises

        • 21.Chapter 20 Statement Of Cash Flows

          • 20-1. Proforma

          • 20-2. Preparation-Illustration

          • 20-3. Exercises

        • 22.Chapter 21 Incomplete Records

          • 21-1. Cost structure

          • 21-2. Credit sales & purchases

          • 21-3. Accounting equation

        • 23.Chapter 22 Introduction to Consolidated Financial Statements

          • 22-1. Types of investments

          • 22-2. Investment in associate

        • 24.Chapter 23 The Consolidated Statement Of Financial Position

          • 23-1. Basic principle

          • 23-2. Goodwill

          • 23-3. Non-controlling interest

          • 23-4. Fair value adjustments

          • 23-5. Intra-group trading

          • 23-6. Preparation of CSOFP

          • 23-7. Exercises

        • 25.Chapter 24 The Consolidated Statement Of Profit or Loss

          • 24-1. CSOPL

          • 24-2. Intra-group trading

          • 24-3. Mid-acquisition

        • 26.Chapter 25 Interpretation Of Financial Statements

          • 25-1. Profitability & Liquidity ratio

          • 25-2. Efficiency & Position ratio

          • 25-3. Limitation of ratio

        基礎班

        • 1.The Introduction of LW

          • The Introduction of LW

        • 2.Chapter 1 Law and the legal system

          • 1-1.What is law

          • 1-2 Types of law

          • 1-3.Structure of the courts

        • 3.Chapter 2 Sources of law

          • 2-1.Case law

          • 2-2.Legislation

          • 2-3.Statutory interpretation

          • 2-4.Human Rights Act 1998

        • 4.Chapter 3-4 Formation of contract

          • 3-1.The nature of a simple contract

          • 3-2.Agreement

          • 3-3.Consideration

          • 3-4.Intention to create legal relations

          • 3-5.Doctrine of privity

        • 5.Chapter 5 Content of contracts

          • 5-1 Terms and representations

          • 5-2 Sources of terms

          • 5-3 Classification of contract terms

          • 5-4 Exclusion clauses

        • 6.Chapter 6 Breach of contract and remedies

          • 6-1 Discharge of contract

          • 6-2 Breach of contract

          • 6-3 Common law remedies

          • 6-4 Equitable remedies

        • 7.Chapter 7 The law of torts and professional negligence

          • 7-1 Tort and other wrongs

          • 7-2 Tort of negligence

          • 7-3 Liability for negligence

          • 7-4 Professional negligence

        • 8.Chapter 8 Contract of employment

          • 8-1 Employment and self-employment

          • 8-2 Employment contract and rights and duties

        • 9.Chapter 9 Dismissal and redundancy

          • 9-1 Dismissal

          • 9-2 Redundancy

        • 10.Chapter 10 Agency law

          • 10-1 Definition of agent

          • 10-2 Formation of agency relationship

          • 10-3 Authority of the agent

          • 10-4 Termination of agency

          • 10-5 Liability of the agent for contracts formed

        • 11.Chapter 11 Partnership

          • 11-1 The introduction of Partnership

          • 11-2 Unlimited Partnership

          • 11-3 Limited Partnership

          • 11-4 Limited Liability Partnership

        • 12.Chapter 12 Corporations and legal personality

          • 12-1 Sole traders

          • 12-2 Company

          • 12-3 Lifting the veil of incorporation

          • 12-4 Types of company

        • 13.Chapter 13 Company formation

          • 13-1 Promoters 公司發起設立人

          • 13-2 Pre-incorporation contracts 公司成立前所訂立的合同

          • 13-3 Company registration procedures 公司登記設立程序

          • 13-4 Statutory books, records and returns 法定登記簿、會計記錄及申報

        • 14.Chapter 14 Constitution of company

          • 14-1 Constitution of a company 公司章程

          • 14-2 Company Objects and capacity 目的條款、經營范圍

          • 14-3 Company name 公司名稱

        • 15.Chapter 15 Share capital

          • 15-1 The nature of shares and capital

          • 15-2 Types of shares

          • 15-3 Class rights

          • 15-4 Allotment of shares

          • 15-5 Issue shares-Payment for shares

        • 16.Chapter 16 Loan capital

          • 16-1 Borrowing

          • 16-2 Charge

        • 17.Chapter 17 Capital maintenance and dividend law

          • 17-1 Capital maintenance

          • 17-2 Dividend law

        • 18.Chapter 18 Company directors

          • 18-1 Directors

          • 18-2 Appointment, disqualification and removal

          • 18-3 Duties of directors

          • 18-4 Power of directors

        • 19.Chapter 19 Other company officer

          • 19-1 Company secretary

          • 19-2 Company auditor

        • 20.Chapter 20 Company meetings and resolution

          • 20-1 Company meetings

          • 20-2 Resolutions

        • 21.Chapter 21 Insolvency and administration

          • 21-1 Winding up and liquidation

          • 21-2 Administration

        • 22.Chapter 22 Fraudulent and criminal behaviour

          • 22-1 Insider dealing 內幕交易罪

          • 22-2 Market abuse 市場操縱

          • 22-3 Money laundering 洗錢罪

          • 22-4 Fraudulent and wrongful trading 欺詐交易罪及過錯交易

          • 22-5 Bribery 賄賂

          • 22-6 Other offences

        基礎班

        • 1.機考平臺操作指南

          • ACCA官網登錄方法

          • ACCA官網機考操作 PM-FM

        • 2. Introduction

          • Introduction

        • 3.Chapter 1 Strategic Management Accounting

          • 1-1 Management activities & Three levels of management

        • 4.Chapter 2 Managing Information

          • 2-1 Source of information & Cost of information & Communication of information & Controls and security

        • 5.Chapter 3 Information System

          • 3-1 Information systems & Types of performance management information systems

        • 6.Chapter 4 Data Analysis

          • 4-1 Termination & 5 Vs for Big data & Big data pyramid & Opportunities and chanllenges for big data

        • 7.Chapter 5 Activity based costing

          • 5-1 Quick review of AC and MC

          • 5-2 Nature of activity based costing & Advantages and disadvantages of ABC & When to use ABC

        • 8.Chapter 6 Life cycle costing

          • 6-1 What is Life Cycle Costing & Characteristics of each stage & Mismanaging return of life cycle costing & Advantages of LCC

          • 6-2 LCC case practice

        • 9.Chapter 7 Target costing

          • 7-1 What is target costing & Steps for target costing & Closing cost gap & Benefits of target costing & Target costing in servic

          • 7-2 Target costing case practice

        • 10.Chapter 8 Throughput accounting

          • 8-1 What is throughput accounting & Theory of constraints (TOC) & Throughput accounting ratio

        • 11.Chapter 9 Environmental costing

          • 9-1 EMA issues & Classification of environmental costs & Accounting for environmental costs

        • 12.Chapter 10 Relevant Cost for Decision Making

          • 10-1.1 Relevant costs

          • 10-1.2.Relevant costs-for material

          • 10-1.3 Relevant costs-for labor

          • 10-2 Minimum price decision

          • 10-3.Make or buy decisions practice

          • 10-3.Make or buy decisions

          • 10-4.Outsourcing decisions

          • 10-5 Shut down decisions

          • 10-5.Shut down decisions practice

          • 10-6.Further processing decision practice

          • 10-6.Further processing decision

        • 13.Chapter 11 Limiting Factor Decisions

          • 11-1.Review:Make or buy decisions with one limiting factor

          • 11-2.Production plan with One limiting factor

          • 11-2.Production plan with One limiting factor practice 1

          • 11-2.Production plan with One limiting factor practice 2

          • 11-2.Production plan with One limiting factor practice 3

          • 11-3.1 Production plan with Multiple limiting factors:linear programming

          • 11-3.2 Production plan with Multiple limiting factors:linear programming practice

          • 11-4.Slack and shadow price

        • 14.Chapter 12 Pricing decisions

          • 12-1.Factors affecting pricing decisions

          • 12-2.Demand curve & price elasticity of demand PED

          • 12-3.Optimal pricing and output policy

          • 12-4.Pricing strategy

        • 15.Chapter 13 Cost Volume Analysis

          • 13-1.1 CVP analysis in single product situation-Formulars

          • 13-1.2 CVP analysis in single product situation-Charts

          • 13-2.1 CVP analysis in multi-product situation-Formulars

          • 13-2.2 CVP analysis in multi-product situation-Charts

          • 13-3.Advantages and disadvantages of CVP analysis

        • 16.Chapter 14 Risk and Uncertainty

          • 14-1.General knowlege about risk and Uncertainty

          • 14-2.Expected values

          • 14-3.Value of perfect information

          • 14-4.3 M decision rules

          • 14-5.Sensitivity analysis

          • 14-6.Monte Carlo Simulation

          • 14-7.Decision tree

        • 17.Chapter 15 Budgeting systems

          • 15-1.Plan and control cycle

          • 15-2.Objectives of budgets

          • 15-3.Information used in budgeting

          • 15-4.Budgeting systems and uncertainty

          • 15-5.Probabilistic budgeting

        • 18.Chapter 16 Approaches to Budgeting

          • 16-1.Fixed, flexible and flexed budgets

          • 16-1.1 Fixed, flexible and flexed budgets practice

          • 16-2.Rolling (continuous) budgets

          • 16-3.Incremental budgeting vs zero based budgeting

          • 16-3.1 Incremental budgeting vs zero based budgeting practice

          • 16-4.Activity based budgeting (ABB)

          • 16-5.Beyond budgeting (BB)

          • 16-6.Selecting a suitable budgetary system

          • 16-7.Changing a budgetary system

        • 19.Chapter 17 Quantitative Analysis in Budgeting

          • 17-1.Correlation

          • 17-2.High-low method

          • 17-3.Regression analysis

          • 17-4.Time series analysis

          • 17-5.1 Learning curve model

          • 17-5.2 Learning curve model practice

        • 20.Chapter 18 Standard Costing

          • 18-1.Purpose of standard costing

          • 18-2.Types of standards

          • 18-3.Problems of standard costing in modern environment

        • 21.Chapter 19 Variance Analysis

          • 19-1.Basic variance analysis

          • 19-1.1 Basic variance analysis practice

          • 19-2.Learning effect in variance analysis

          • 19-3.1 Planning and operational variances for material&labor cost

          • 19-3.2 Planning and operational variances for material&labor cost practice

          • 19-3.3 Planning and operational variances for sales

          • 19-3.4 Planning and operational variances for sales practice

          • 19-4.1 Material mix and yield variances

          • 19-4.2 Material mix and yield variances practice

          • 19-5.Sales mix and quantity variances

        • 22.Chapter 20 Financial and non-financial performance evaluating

          • 20-1.FPIs analysis

          • 20-2.NFPIs analysis

          • 20-3.1 Further issues of performance evaluation

          • 20-3.2 Further issues of performance evaluation practice

        • 23.Chapter 21 Balanced Scorecard

          • 21-1.Description of BSC

          • 21-2.1 Benefits and problems of BSC

          • 21-2.2 Benefits and problems of BSC practice

        • 24.Chapter 22 Building Block Model

          • 22-1.1 Description of BBM

          • 22-1.2 Description of BBM practice

        • 25.Chapter 23 Divisional Performance

          • 23-1.Responsibility centers and divisional performance measures

          • 23-2.Transfer pricing between divisions

        • 26.Chapter 24 Performance Measurement in NPO

          • 24-1.Objectives for NFPOs

          • 24-2.Problems with performance measurement of NPO

          • 24-3.Performance for NPO

        基礎班

        • 1.機考平臺操作指南

          • ACCA官網登錄方法

          • ACCA官網機考操作 PM-FM

        • 2.Introduction

          • 0 Introduction

        • 3.Chapter 1 The Uk tax system

          • 1-1 The overall function and purpose of tax

          • 1-2 Types of tax

          • 1-3 Overall structure and UK tax system

          • 1-4 Sources of revenue law and practice

          • 1-5 Tax avoidance and tax evasion

          • 1-6 Ethical and professional approach

        • 4.Chapter 2 Outline of Income Tax

          • 2-0 Introduction

          • 2-1 The Uk resident

          • 2-2 Fiscal year (Tax year)

          • 2-3 Lay out of income tax computation

          • 2-4 Classification of income

          • 2-5 Qualifying Interest Paid (Deductible interest)

          • 2-6 Personal allowance (PA)

          • 2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)

          • 2-7 Tax rate

          • 2-9 Spouse special arrangements

          • 2-10 Accrued income scheme

          • 2-11 In class exercise

        • 5.Chapter 3 Trading Incomes

          • 3-0 Introduction

          • 3-1 The badges of trade

          • 3-2 Pro forma for tax adjusted trading profit

          • 3-3 Adjustment of expenditure

          • 3-4 Adjustment of expenditure

          • 3-5 Cash basis for small business

        • 6.Chapter 4 Basis of Assessment

          • 4-0 Introduction

          • 4-1 Basis period & Tax year & Period of account

          • 4-2 Current year basis(CYB)

          • 4-3 Opening basis year rules

          • 4-4 Overlap profit

          • 4-5 Closing basis year rules

          • 4-6 Choice of accounting date-first time

          • 4-7 Loss in the early years of trad

        • 7.Chapter 5 Capital Allowances

          • 5-0 Introduction

          • 5-1 Defination of Capital allowance

          • 5-2 Classification of plant & machinery

          • 5-3 Allowance

        • 8.Chapter 6 Property Income

          • 6-1 Property bussiness income

          • 6-2 Rent a room relief.

          • 6-3 Furnished holiday letting profit

        • 9.Chapter 7 Reliefs for individual trading losses

          • 7-0 Introduction

          • 7-1 Trading profit assessment

          • 7-2 Carry forward trade loss relief

          • 7-3 Trade loss relief against general income

          • 7-4 Trade loss relief against capital gain

          • 7-5 Losses in the early year

          • 7-6 Terminal trade loss relief

          • 7-7 The choice between loss reliefs

        • 10.Chapter 8 Partnership

          • 8-1 Assessment of partnerships to tax

          • 8-2 Change in member of partnership

          • 8-3 Loss reliefs for partners

        • 11.Chapter 9 Benefits

          • 9-1 General rule

          • 9-2 Living accommodation benefit

          • 9-3 Living expenses of living accommodation

          • 9-4 Company car and fuel benefit

          • 9-5 Beneficial loan

          • 9-6 Private use

          • 9-7 Other benefits

          • 9-8 Exmept benefits

        • 12.Chapter 10 Employment income

          • 10-1?Employment?and?self?employment

          • 10-2 Basis of assessment for employment income

          • 10-3 Allowable deductions

          • 10-4 Statutory approved mileage allowances

          • 10-5 The PAYE system

        • 13.Chapter 11 National insurance contribution and pension

          • 11-1 Scope of national insurance contribution

          • 11-2 Choice of business medium

          • 11-3 Types of pension scheme

          • 11-4 Tax relief rules for pension

          • 11-5 Annual allowance

          • 11-6 Lifetime allowance

        • 14.Chapter 12 Self-assessment: individuals

          • 12-1 Self-assessment system introduction

          • 12-2 Tax return

          • 12-3 Payment of income tax and CGT

          • 12-4 HMRC power

        • 15.Chapter 13 Outline of Corporation tax

          • 13-1 Company Residence

          • 13-2 Accounting Period

          • 13-3 Layout of a corporation tax computation

          • 13-4 Tax rate

          • 13-5 Dividends income

          • 13-6 Long periods of account

        • 16.Chapter 14 Computing the corporation tax

          • 14-1 Trading income

          • 14-2 Property income

          • 14-3 Interest income & interest payable

          • 14-4 Miscellaneous income

          • 14-5 Qualifying Charitable Donation

          • 14-6 Dividend paid & dividend received

        • 17.Chapter 15 Relief for corporation trading losses

          • 15-1 Carry forward trade loss relief

          • 15-2 Trade loss relief against total profit

          • 15-3 Terminal trade loss relief

          • 15-4 Factors influencing choice of loss relief

          • 15-5 Capital losses

          • 15-6 Property business losses

        • 18.Chapter 16 Groups of companies

          • 16-1 Assiciated companies(≥50%)

          • 16-2 75%subsidiaries(group relief group)

          • 16-3 Chargeable gain group

        • 19.Chapter 17 Self-assessment: companies

          • 17-1 Tax return

          • 17-2 Payment of corporation tax and interest

        • 20.Chapter 18 Chargeable gain: individual

          • 18-1 Chargeable persons, disposals and assets

          • 18-2 Computing a gain or loss

          • 18-3 The annual exempt amount

          • 18-4 Capital losses

          • 18-5 Transfers between spouses civil partners

          • 18-6 Part disposals

          • 18-7 The damage, loss or destruction of an asset

          • 18-8 Chattels

          • 18-9 Principal private residence relief (PPR)

          • 18-10 Business relief

          • 18-11 Shares and securities

        • 21.Chapter 19 Chargeable gains: companies

          • 19-1 Corporation tax on chargeable gains

          • 19-2 Indexation allowance

          • 19-3 Disposal of shares by companies

          • 19-4 Rollover relief

          • 19-5 Capital loss

        • 22.Chapter 20 Value added tax

          • 20-1 The principles of VAT

          • 20-2 Registration

          • 20-3 Deregistration

          • 20-4 Accounting for and administering VAT

          • 20-5 Calculation of VAT

          • 20-6 VAT invoices and records.

          • 20-7 Penalties

          • 20-8 Special schemes

          • 20-9 Overseas aspects

        • 23.Chapter 21 Inheritance tax

          • 21-1 Definition

          • 21-2 Rate of tax

          • 21-3 Taper relief

          • 21-4 Computation format

          • 21-5 Tax liability on death estate

          • 21-6 Payment of IHT

          • 21-7 Advantages of lifetime transfers

          • 21-8 Transfer of a spouse's unused nil rate band

          • 21-9 Basic inheritance tax planning

        基礎班

        • 1.機考平臺操作指南

          • ACCA官網登錄方法

          • ACCA官網機考操作 PM-FM

        • 2.Introduction

          • 0-1 Introduction

        • 3.Chapter 1 The IASB’s Conceptual Framework

          • 1-1 Objective

          • 1-2. Qualitative characterietics

          • 1-3 Definition, Recognition & Derecognitio

          • 1-4 Measurement

          • 1-5 Presentation

        • 4.Chapter 2 The Regulatory Framework

          • 2-1 Regulatory framework

        • 5.Chapter 3 Tangible Non-current assets

          • 3-1. IAS 16 -Definition, Recognition & Initial measurement

          • 3-2. IAS 16-Subsequent measurement-Depreciation

          • 3-3. IAS 16-Subsequent measurement-Revaluation model

          • 3-4. IAS 16-Disposal

          • 3-5. IAS 40 Investment property

          • 3-6.IAS 23 Borrowing costs

        • 6.Chapter 4 Intangible Non-current assets

          • 4-1. IAS 38-Recognition

          • 4-2. IAS 38-Measurement

        • 7.Chapter 5 Impairment of assets

          • 5-1. IAS 36-Impairment review

          • 5-2. CGUs

          • 5-3. Reversal of a previous loss

        • 8.Chapter 6 Inventory, Non-current assets held for sale and biological assets

          • 6-1 IFRS 5 HCAHFS and Discontinued operation

          • 6-2 IAS 2 Inventory

          • 6-3 IAS 41 Agriculture

          • 6-4 IFRS 13 Fair value measurement

        • 9.Chapter 7 Revenue&Government grant

          • 7-1 IFRS15-FIVE step model

          • 7-2 IFRS15-FIVE step model-Exercises

          • 7-3 IFRS15-Construction contract

          • 7-4 IFRS15-Common types of transactions

          • 7-5 IAS20-Government grant

          • 7-6 IAS20-Repayment of GG

        • 10.Chapter 8 Foreign currency transactions

          • 8-1 Foreign currency transactions

        • 11.Chapter 9 Lease

          • 9-1 IFRS16-lessess accounting

          • 9-2 IFRS16-lessess accounting-Exercises

          • 9-3 IFRS16-Recognition exemption

          • 9-4 IFRS16-Sale&leaseback

        • 12.Chapter10 Financial instruments

          • 10-1 Definition,Recognition&Derecognition

          • 10-2 Measurement of FA-Investment in debt

          • 10-3 Investment in shares

          • 10-4 Measurement of financial liability and equity instrument

        • 13. Chapter 11 Provisions & Events after reporting period

          • 11-1 Definition,recognition&measurement of provisions

          • 11-2 Types of provisions

          • 11-3 Contingencies

          • 11-4 IAS 10

        • 14. Chapter 12 Income tax

          • 12-1 Current tax.

          • 12-2 Deferred tax

          • 12-3 Calculation of deferred tax

          • 12-4 Effect of revaluation

        • 15.Chapter 13-Accounting policies, accounting estimates and Errors

          • 13-1 Accounting policies, accounting estimates and Errors

        • 16.Chapter 14-Preparation of single entity financial statement

          • 14-1. Proforma

          • 14-2. Exercise

        • 17. Chapter 15 IAS 7 Statement of cash flows

          • 15-1.Poforma

          • 15-2.Preparation

          • 15-3.Exercise

        • 18.Chapter 16 Introduction to groups

          • 16-1 Introduction to groups

        • 19.Chapter 17 The consolidated statement of financial position

          • 17-1 Basic principles

          • 17-2. Consideration transferred

          • 17-3.Fair value adjustments

          • 17-4.Intra-group transaction&Goodwill impairment

          • 17-5.Preparation

        • 20. Chapter18-Consolidated statement of comprehensive income

          • 18-1 Approach&Adjustments

          • 18-2 Disposal of a subsidiary

        • 21.Chapter 19-Accounting for associates

          • 19-1 Investment in associate

          • 19-2 Preparation of CSOCI-2020年3月6月-Plank Group

        • 22.Chapter 20 Interpretation of financial statements

          • 20-1 Ratio regarding performance

          • 20-2 Ratio regarding position

          • 20-3 IAS 33 EPS-Baisc EPS

          • 20-4.IAS3 EPS-Diluted EPS

          • 20-5.Interpretation

          • 20-6.Exercise-2017年9月12月Q31

        基礎班

        • 1.機考平臺操作指南

          • ACCA官網登錄方法

          • ACCA官網機考操作 PM-FM

        • 2.Introduction

          • 0. Introduction

        • 3. Chapter 1 The concept of audit and other assurance engagements

          • 1-1. Accountability, stewardship and agency

          • 1-2. Objective of external audit

          • 1-3. Assurance engagements

        • 4.Chapter 2 Statutory audit and regulation

          • 2. Statutory audit and regulation

        • 5.Chapter 3 The concept of audit and other assurance engagements

          • 3-1. Corporate governance

          • 3-2. The UK Corporate Governance Code

          • 3-3. Audit committees

        • 6.Chapter 4 Internal audit

          • 4-1. Internal audit and corporate governance

          • 4-2. Nature and purpose of IA assignments

          • 4-3. Outsourcing IA

          • 4-4. External and internal auditors

          • 4-5. Using the work of internal audit

        • 7.Chapter 5 Professional ethics and quality management procedures

          • 5-1. ACCA Code of Ethics

          • 5-2-1.Self-interest threat

          • 5-2-2. Familiarity threat and Intimidation threat

          • 5-2-3. Self-review threats and Advocacy threats

          • 5-3. Obtaining and accepting audit engagements

          • 5-4. ISA 210 and ISA 220

        • 8.Chapter 6 Risk assessment

          • 6-1 ISA 200

          • 6-2. Audit risk

          • 6-3. ISA 320

          • 6-4. Understanding the entity and its environment

          • 6-5-1. Assessing the risks of material misstatement

          • 6-5-2. Audit risks and the auditor’s responses

          • 6-5-3. ROMM at the assertion level (1)

          • 6-5-4. ROMM at the assertion level (2)

          • 6-6. Fraud, laws and regulations

        • 9.Chapter 7 Audit planning and documentation

          • 7-1. The need for planning

          • 7-2. The overall audit strategy and the audit plan

          • 7-3. Interim and final audits

          • 7-4. Audit documentation

        • 10.Chapter 8 Introduction to audit evidence

          • 8-1. Sufficient appropriate audit evidence

          • 8-2. Financial statement assertions

          • 8-3. Procedures for obtaining audit evidence

        • 11.Chapter 9 Internal control

          • 9-1. Systems of internal control

          • 9-2. The use of systems of internal control by auditors

          • 9-3. Walk-through tests and IT environment

        • 12.Chapter 10 Tests of controls

          • 10-1. Audit evidence and tests of controls (recap)

          • 10-2-1. The sales system

          • 10-2-2. The purchases system (1)

          • 10-2-2. The purchases system (2)

          • 10-2-3.The payroll system

          • 10-2-4.The inventory system

          • 10-2-5.The bank and cash system

          • 10-2-6. Non-current assets

          • 10-3. Communication with TCWG

        • 13.Chapter 11 Audit sampling and automated tools and techniques

          • 11-1. Selecting items for testing

          • 11-2. Audit sampling

          • 11-3. Automated tools and techniques

        • 14.Chapter 12 Non-current assets

          • 12-1-1. Tangible non-current assets (ASP)

          • 12-1-2. Tangible non-current assets (Valuation)

          • 12-2. Intangible non-current assets.

        • 15.Chapter 13 Inventory

          • 13-1. Audit procedures for inventory

          • 13-2. The physical inventory count

          • 13-3. Inventory valuation

        • 16. Chapter 14 Receivables

          • 14-1. Audit of revenue

          • 14-2. Audit of receivables

        • 17.Chapter 15 Bank and cash

          • 15-1. Audit of bank balances

          • 15-2. Audit of cash balances

        • 18.Chapter 16 Payables and accruals

          • 16-1. Payables, accruals and purchases

          • 16-2. Payroll

        • 19.Chapter 17 Non-current liabilities, capital and directors’ emoluments

          • 17-1. Non-current liabilities

          • 17-2. Provisions and contingencies

          • 17-3. Capital and directors' emoluments

        • 20.Chapter 18 Not-for-profit organisations

          • 18. Not-for-profit organisations

        • 21.Chapter 19 Audit review and finalisation

          • 19-1. Subsequent events

          • 20-0. Introduction

          • 19-2. Going concern

          • 19-3. Written representations

          • 19-4. Overall review of financial statements

        • 22.Chapter 20 Reports

          • 20-1. ISA 700(Revised)

          • 20-2. ISA 701 key audit matters

          • 20-3. ISA 705 (Revised)

          • 20-4. ISA 706 (Revised)

          • 20-5. ISA 720 (Revised)

          • 20-6. Going concern

        基礎班

        • 1.機考平臺操作指南

          • ACCA官網登錄方法

          • ACCA官網機考操作 PM-FM

        • 2.Introduction

          • Introduction

        • 3. Chapter 1 Financial Management and Financial Objectives

          • 1-2.Corporate objectives

          • 1-3.Non-for-profit organisation

          • 1-4.Agency theory

          • 1-5.Measuring achievements of objectives

        • 4.Chapter 2 The economic environment for business

          • 2-1. Macroeconomic policy objectives

          • 2-2. Macroeconomic policies

          • 2-2.2 Other policies

        • 5. Chapter 3 Financial environment

          • 3-1. Financial institutions

          • 3-2. Financial markets

          • 3-3. FinTech

        • 6. Chapter 4 General knowledge of Working capital management

          • 4-1.Objective of working capital management

          • 4-2.Central role of working capital management

          • 4-3.Working capital measurement

          • 4-4.Working capital measurement practice

        • 7.Chapter 5 Working capital investment and financing

          • 5-1.Working capital investment policy

          • 5-2.Working capital Financing policy

          • 5-3 2016年3月6月Q1-overtrading practice

        • 8.Chapter 6 Management of working capital

          • 6-1.Inventory management

          • 6-2.1 Receivable management-credit policy

          • 6-2.2 Receivable management-early settlement discount

          • 6-2.3 Receivable management-factor

          • 6-2.4 Receivable management-factor practice

          • 6-2.5.Managing foreign account receivable

          • 6-3.Account payment management

          • 6-4.1 Cash management-cash forcast

          • 6-4.2 Cash management-cash management model

          • 6-4.3 Cash management-treasury management

        • 9.Chapter 7 General investment appraisal

          • 7-1.investment appraisal process

          • 7-2.Non-discounting method

          • 7-3 Time value of money and discounting

          • 7-4 discounting method-NPV&IRR

        • 10.Chapter 8 Application of NPV

          • 8-1 Format of NPV

          • 8-1.1 2016 Sep q32

          • 8-2 timing discount rate relevant CF

          • 8-3 Working capital adjustment

          • 8-3.1 2019 Mar q32

          • 8-3.2 2014 dec q4

        • 11.Chapter 9 Specific investment appraisal

          • 9-1 lease or buy

          • 9-1.1 lease or buy practice

          • 9-2 Asset replacement decisions

          • 9-2.1 Asset replacement decisions practice

          • 9-3 Capital rationing

        • 12.Chapter10 Risk and uncertainty

          • 10-1 Risk analysis

          • 10-1.1 2018 mar q32

          • 10-2 Other techniques for managing risk

          • 10-3 Uncertainty analysis

          • 10-3.1 Uncertainty analysis practice

        • 13.Chapter 11 Sources of Finance

          • 11-1 Short term financing

          • 11-2 Long term financing

          • 11-3 Long term financing-debts

          • 11-4 Long term financing-equity

          • 11-5 Long term financing-right issue

          • 11-6 Long term financing-placing&IPO

          • 11-7 ratio analysis

          • 11-8 Other source of finance

          • 11-9 Islamic finance

          • 11-10 SME financing

        • 14.Chapter 12 Cost of capital

          • 12-1 Risk and return

          • 12-2 WACC Calculation

          • 12-3 Cost of debt

          • 12-3.1 Cost of debt practice

          • 12-4 Cost of equity-DVM

          • 12-5 Cost of equity-CAPM

          • 12-6 Summary of calculation of WACC

          • 12-7 Risk adjusted WACC

        • 15.Chapter 13 Capital structure

          • 13-1 Relationship between gearing wacc and value

          • 13-2 The WACC and capital structure theory

        • 16.Chapter 14 Dividend policy

          • 14-1 Dividend theories

          • 14-2 Dividend policy

          • 14-3 Alternatives to cash dividends

        • 17.Chapter 15 Market efficiency

          • 15-1 Market efficiency definition

          • 15-2 level of market efficiency

          • 15-3 Behavior finance

        • 18.Chapter 16 Business valuation

          • 16-1 Asset valuation

          • 16-2 Income valuation

          • 16-3 DVM valuation

          • 16-4 FCF valuation

          • 16-5 Debt valuation

        • 19.Chapter 17 Foreign currency risk management

          • 17-1 Exchange risk basis

          • 17-2 Forcast exchange rate theory

          • 17-3 Managing transaction risk-internal method

          • 17-4 External method-money market hedge

          • 17-5 External method-Derivative Market

          • 17-6 External method-Forward contract

          • 17-7 External method-Future

          • 17-8 External method-Option

          • 17-9 External method-Swap

        • 20.Chapter 18 Interest rate risk management

          • 18-1 Interest risk basis

          • 18-2 The cause of interest rate fluctuations

          • 18-3 Internal method

          • 18-4 External method-OTC

          • 18-5 External method-Future&Option

          • 18-6 External method-Swap&Collar

        基礎班

        • 1.機考平臺操作指南

          • ACCA官網登錄方法

          • ACCA官網機考操作 PM-FM

          • ACCA官網機考操作 P階段

        • 2.Introduction

          • Introduction

        • 3.Chapter 1 The conceptual framework for financial reporting

          • 1-1 The purpose of the conceptual framework

          • 1-2 The objective of general purpose financial reporting

          • 1-3 Qualitative characteristics of uesful financial information

          • 1-4 Financial statements and the reporting entity

          • 1-5 The elements of Financial statements

          • 1-6 Recognition and derecognition

          • 1-7 Measurement bases

          • 1-8 Presentation and disclosure&Concepts of capital and capital maintenance

        • 4.Chapter 2 IAS 16 Property Plant and Equipment

          • 2-1 Objective&Definition&Recognition of IAS16

          • 2-2 Initial measurement

          • 2-3 Subsequent measurement&Derecognition

          • 2-4 Revaluatoion model&Exercise

        • 5.Chapter 3 IAS 40 Investment Property

          • 3-1 Definition&Recognition

          • 3-2 Measurement

          • 3-3 Derecognition&Exercise

        • 6.Chapter 4 IAS 38 Intangible Assets

          • 4-1 Definition

          • 4-2 Recognition

          • 4-3 Measurement

          • 4-4 Exercise

        • 7.Chapter 5 IAS 36 Impairment of assets

          • 5-1 Scope&Issue&Definitions

          • 5-2 Assets may be impaired&RA

          • 5-3 CGU

          • 5-4 Recognition&Reversal of an impairment loss

        • 8.Chapter 6 IAS 2 Inventories

          • 6-1 Scope&Measurement

          • 6-2 Relationship with IFRS15&Exercise

        • 9.Chapter 7 IAS 41 Agriculture

          • 7-1 Agriculture

        • 10.Chapter 8 IFRS 13 Fair value measurement

          • 8-1 Objective&Definition

          • 8-2 Measurement

          • 8-3 Application to non-financial assets

          • 8-4 Fair value of a liability

        • 11.Chapter 9 IAS 20 Government Grants

          • 9-1 Government Grants

        • 12.Chapter 10 IAS 23 Borrowing Costs

          • 10-1 Borrowing Costs

          • 10-2 Exercise

        • 13.Chapter 11 IAS 37 Provision,Contingent liabilities&Contingent asse

          • 11-1 Definition&Recognition&Measurement of provision

          • 11-2 Contingent liabilities&Contingent asset

          • 11-3 Specific types of provision

          • 11-4 Exercise

        • 14.Chapter 12 IAS 10 Events after the Reporting Period

          • 12-1 Definitions

          • 12-2 Adjusting events&Non-adjusting events

          • 12-3 Exercise

        • 15.Chapter 13 IAS 12 Income tax

          • 13-1 Current tax

          • 13-2 Deferred tax的基本內容

          • 13-3 Deferred tax的計算

          • 13-4 Other temporary difference

        • 16.Chapter 14 IFRS 16 Lease

          • 14-1 Objective of IFRS 16

          • 14-2 Lessee Accounting

          • 14-3 Lessor Accounting

          • 14-4 Separating components of a contract

          • 14-5 Sales and Leaseback

        • 17.Chapter 15 IAS 19 Employee Benefits

          • 15-1 Objective of IAS 19

          • 15-2 Short-term benefits

          • 15-3 Post-employment benefits:defined contribution plan

          • 15-4 Post-employment benefits:defined benefit plan

          • 15-5 Past service cost

          • 15-6 SOFP account-netted off

        • 18.Chapter 16 Financial instruments

          • 16-1 Financial instruments standard in IFRS

          • 16-2 Classification(IAS 32)-Definition

          • 16-3 Classification(IAS 32)-Classification as liability vs equity

          • 16-4 Recognition(IFRS 9)

          • 16-5 Financial assets-Equity instruments

          • 16-6 Equity instruments

          • 16-7 Financial assets-Debt instrument

          • 16-8 Measurement-FVTPL

          • 16-9 Financial assets-Reclassification

          • 16-10 Financial assets-Treatment of gain or loss derecognition

          • 16-11 Impairment of financial assets(IFRS 9)

          • 16-12 Impairment of financial assets(IFRS 9)-Presentation

          • 16-13 Financial liability

          • 16-14 Compound financial instruments

          • 16-15 Financial instruments-Derivative16-15 Financial instruments-Derivative

          • 16-16 Hedging Accounting16-16 Hedging Accounting

          • 16-17 Hedging Accounting-Cash flow hedges

          • 16-17 Hedging Accounting-2

          • 16-18 Cash flow hedging

          • 16-19 Discontinue of hedges

          • 16-20 Embedded derivative

        • 19.Chapter 17 Revenue from contracts with customers

          • 17-1 Objective&Definition

          • 17-2 Step1--Step3

          • 17-3 Step4-Step 5

          • 17-4 Presentation in FS

          • 17-5 Specific guidance in IFRS 15

        • 20.Chapter 18 IFRS 2 Share-based payment

          • 18-1 Definition&Scope

          • 18-2 Equity settled share-based payments

          • 18-3 Modifications

          • 18-4 IFRS 2 其他內容

        • 21.Chapter 19 Non-current assets held for sale&Discontinued operation

          • 19-1 Non-current assets held for sale

          • 19-2 Discontinued operation

        • 22.Chapter 20 IAS 8 Accounting policies,changes in Accounting Estimat

          • 20-1 IAS 8

        • 23.Chapter 21 IAS 21 Foreign transcations and entities

          • 21-1 Objective&Definition&Determining an entity‘s functional currency&Reporting

          • 21-2 Example

        • 24.Chapter 22 Basic groups

          • 22-1 Consolidated FS

          • 22-2 Subsidiaries

          • 22-3 IFRS 3 Business Combinations

          • 22-4 Goodwill at DOA

          • 22-5 NCI

          • 22-6 Goodwill impairments

          • 22-7 Consolidated SOFP

          • 22-8 Consolidated P-L

        • 25.Chapter 23 IAS 28 associate

          • 23-1 Associate&Equity method23-1 Associate&Equity method

          • 23-2 Consolidated SOFP&Consolidated P-L

        • 26.Chapter 24 IFRS 11 Joint arrangements

          • 24-1 IFRS 11 Joint arrangements

        • 27.Chapter 25 Changes in group structures: Step acquisitions

          • 25-1 Step acquisitions where significant influence or control is achieved

          • 25-2 Step acquisitions where control is retained

        • 28.Chapter 26 Changes in group structures:Disposals and group reorgan

          • 26-1 Disposals where significant influence or control is lost (1)

          • 26-2 Disposals where control is retained

        • 29.Chapter 27 IAS 21 Foreign Subsidiary

          • 27-1 SOFP translation-Subsidiary

          • 27-2 Statement of comprehensive income-Subsidiary

        • 30.Chapter 28 Group statement of cash flows

          • 28-1 Definitions and format

          • 28-2 Consolidated statement of cash flows

          • 28-3 Example

          • 28-4 Analysis and interpretation of group statement of cash flows

        • 31.Chapter 29 Professional and ethics duty of the accountant

          • 29-1 Professional and ethics duty

        • 32.Chapter 30 IAS 24 Related Party Disclosures

          • 30-1 IAS 24 理論內容

          • 30-2 Example

        • 33.Chapter 31 IFRS8 Segment Reporting

          • 31-1 IFRS 8 理論部分

          • 31-2 Example

        • 34.Chapter 32 IAS 34 Interim Financial Reporting

          • 32-1 IAS 34 Interim Financial Reporting

        • 35.Chapter 33&34 Interpreting financial statements for different stak

          • 33-1 Stakeholders&Performance measures

          • 33-2 Additional Performance Measures

          • 34-1 IR&Non-financial reporting&Management commentary

        • 36.Chapter 35 The impact of changes and potential changes in accounti

          • 35-1 Current issues&Specific accounting issues

          • 35-2 Better Communication in FR

        基礎班

        • 1.Introduction

          • Introduction

        • 2.Professional Marks

          • Professional Marks

        • 3.1-0 Part A Introduction

          • 0-Part A Introduction

        • 4. 1-1 NPV Format

          • 01 NPV format

          • 02 Relavant CF

          • 03 CA and Tax

          • 04 Investment in WC

          • 05 Discussion about investment appraisal

        • 5.1-2 Oversea investment

          • 01 oversea NPV format

          • 02 PPPT

          • 03 Addditional tax

          • 04 Discussion about international investment

        • 6.1-3 APV format

          • 3-APV format

        • 7.1-4.1 Real option-BOSP

          • 01 Basicc option pricing-BOSP

          • 02 BOSP-practice-1

          • 03 BOSP-計算過程中的特殊情況

          • 04 BOSP-practice-2

          • 05 Limitation of the Black Scholes Model

        • 8.1-4.2 Real option -Delta

          • 01 Delta hedging

          • 02 Delta-practice

          • 03 comment on delta hedging

        • 9.1-4.3 Real option-Greeks

          • 4.3-Real option-Greeks

        • 10.1-4.4-Real option-real option prcing

          • 4.4-Real option-real option prcing

        • 11.1-5 Other investment appraisal format

          • 01 Investment appraisal focus on profitability

          • 02 Investment appraisal focus on liquidity

          • 03 Investment appraisal focus on risk

          • 04 Discussing

        • 12.1-6 Capital rationing

          • 6-Capital rationing

        • 13.2-0 Part B Introduction

          • 0-Part B Introduction

        • 14.2-1 Source of financing

          • 1-Source of financing

        • 15.2-2 Considerations when choosing source of finance

          • 2-Considerations when choosing source of finance

        • 16.2-3 Bond

          • 01 Cost of debts

          • 01 Cost of debts-practice

          • 02 Valuation

          • 03 Bond duration

          • 04 Modified duration and convexity

        • 17.3-0 Part C Introduction

          • 0-Part C Introduction

        • 18.3-1 M&A additional value

          • 1- M&A additional value

        • 19.3-2&3 Cnsideration calculation&Max Consideration and max premium

          • 2&3-Cnsideration calculation&Max Consideration and max premium

        • 20.3-4 valuation of equity

          • 01 Effcient market

          • 02 Asset valuation model

          • 03 Relative valuation model

          • 04 Flow valuation model

          • 05 BSOP method for valuation

        • 21.3-5 Discussion ablout M&A

          • 5-Discussion ablout M&A

        • 22.4-0&1 Part C Introduction&Credit agencies

          • 0&1-Part C Introduction&Credit agencies

        • 23.4-2 Business reconstruction and finance reconstruction

          • 2-Business reconstruction and finance reconstruction

        • 24.4-3 Impact of reconstruction

          • 00 WACC復習

          • 01 Impact on WACCRisk adujsted WACC

          • 02 Impact on statement of financial position

          • 03 Impact on EPS and gearing

          • 04 Impact on stakeholder

        • 25.5-1 Discussions ablout risk management

          • 1-Discussions ablout risk management

        • 26.5-2 Interest risk management

          • 01-FRA

          • 02 Future

          • 03 Option on futures

          • 04 Collar

          • 05 Swap

        • 27.5-3 Exchage rate risk management

          • 00 types of risk

          • 01 Forward &02 Future

          • 03 Option on forward

          • 04 Option on future

          • 05 Netting

          • 06 Swaps

          • 07 Money market hedging

        • 28.6-1 Dividends irrelevant theory

          • 1 Dividends irrelevant theory

        • 29.6-2 Dividends policy analysis

          • 2 Dividends policy analysis

        • 30.6-3 Dividend capacity=FCFE

          • 3 Dividend capacity=FCFE

        • 31.6-4 Ethical issues

          • 4 Ethical issues

        • 32.7-1 Performance evaluating

          • Performance evaluating

        • 33.8-1 Current issues

          • Current issues

        基礎班

        • 1.機考平臺操作指南

          • ACCA官網登錄方法

          • ACCA官網機考操作 PM-FM

          • ACCA官網機考操作 P階段

        • 2.Chapter 1 Strategic Management Accounting

          • 1-1-1 Planning, control and decision making

          • 1-1-2 Planning and control at different levels

          • 1-1-3 Short-term localised decisions

          • 1-1-4 The changing role of MA

        • 3.Chapter 2 Performance Hierarchy

          • 2-1-1 CSF and KPI

        • 4.Chapter 3 Performance Management and control

          • 3-1-1 Top-down vs bottom-up budgeting

          • 3-1-2 Alternative budget models-Incremental budget

          • 3-1-3 Alternative budget models-Rolling budget

          • 3-1-4 Alternative budget models-ZBB

          • 3-1-5 Alternative budget models-Flexible budget

          • 3-1-6 Alternative budget models-ABB

          • 3-1-7 The future of budgeting

          • 3-1-8 Alternative budget models-Beyond budgeting

          • 3-2-1 Basic Budget Variances-Sales variances

          • 3-2-2 Basic Budget Variances-Material variances

          • 3-2-3 Basic Budget Variances-Labour variances

          • 3-2-4 Basic Budget Variances-Variable production overhead variances

          • 3-2-5 Basic Budget Variances-Fixed production overhead variances

          • 3-2-6 Revising a budget or standard cost

          • 3-2-7 The nature of planning and operational variances

          • 3-3-1 Learning curves

          • 3-3-2 Responsibility and controllability

        • 5.Chapter 4 Changes in business structure and MA

          • 4-1-1 Functional form

          • 4-1-2 Divisional form

          • 4-1-3 Network organisations

          • 4-1-4 Manufacturing businesses

          • 4-1-5 Service businesses

          • 4-2-1 Definition & Principles of BPR

          • 4-2-2 Implementing BPR

          • 4-2-3 Problems of BPR&mplications of BPR for accounting systems

          • 4-3-1 Definition & Principles of Business integration

          • 4-3-2 McKinsey’s 7S’s model

          • 4-3-3 Value chain

        • 6.Chapter 5 Environmental and ethical issues

          • 5-1-1 Strong and weak stakeholder view

          • 5-1-2 Stakeholder interests

          • 5-1-3 Stakeholder mapping

          • 5-2-1 Drawbacks of traditional management accounting

          • 5-2-2 Use of EMA to address these issues

          • 5-2-3 Techniques【基本原理 + 計算(非常重要)】

        • 7.Chapter 6 External influence

          • 6-1-1 Risk appetite

          • 6-1-2 Dealing with risk-uncertainty

          • 6-1-3 Expected values (EVs)

          • 6-1-4 Maximax, Maximin, Minmax regret

          • 6-1-5 Contribution tables

          • 6-1-6 Different stakeholders have different risk appetites

          • 6-2-1 PEST

          • 6-2-2 Porter’s Five Forces

          • 6-2-3 BCG matrix

          • 6-2-4 Adv & Disadv of the BCG matrix

          • 6-2-5 SWOT

        • 8.Chapter 7 MIS and Management reports

          • 7-1-1 Source of management information

          • 7-1-2 Big data and performance management

          • 7-1-3 Recording and processing methods

          • 7-1-4 Examples of information requirements of organisations

          • 7-1-5 ERPS&RFID&Recent IT development

          • 7-1-6 Data analysis

          • 7-2-1 What is lean

          • 7-2-2 Implementing lean principles – the 5 ‘S’s

          • 7-3-1 Cloud technology

          • 7-3-2 Cloud computing vs owned techonolgy

          • 7-3-3 Knowledge management systems

          • 7-3-4 Customer relationship management

          • 7-4-1 Basics of benchmarking

          • 7-4-2 Benchmarking with other exercises&Public sector benchmarking

          • 7-5-1 Evaluating output reports

          • 7-5-2 Four basic criteria which can be used to evaluate performance reports

          • 7-5-3 Potential issues with numerical performance information&Integrated Reporting

          • 7-5-4 P5 Examination of IR @Sept 2016

        • 9.Chapter 8 Financial and Non-financial analysis

          • 8-1-1 The private sector- shareholder benefits

          • 8-1-2 Profitability-PBIT and profit margin

          • 8-1-3 Profitability-EBITDA and EPS

          • 8-1-4 Profitability-ROCE

          • 8-1-5 Profitability-ROI&RI&NPV

          • 8-1-6 Profitability-IRR&MIRR

          • 8-1-7 Gearing and Liquidity

          • 8-2-1 Divisional Performance Management&Responsibility Accounting

          • 8-2-2 ROI&RI&EVA

          • 8-3-1 Basics of transfer pricing

          • 8-3-2 Alternative bases for transfer pricing&Multinational Transfer Pricing

          • 8-4-1 Non-financial performance indicator-1

          • 8-4-2 Non-financial performance indicator-2

          • 8-5-1 Performance management and appraisal-1

          • 8-5-2 Performance management and appraisal-2

        • 10.Chapter 9 Views of PM

          • 9-1-1 Balanced Scorecard

          • 9-1-2 The performance pyramid

          • 9-1-3 Building Blocks

          • 9-1-4 Activity-based management

          • 9-1-5 Value-based management

          • 9-2-1 Corporate failure-1

          • 9-2-2 Corporate failure-2

        • 11.Professional skills

          • Professional skills

        基礎班

        • 1.機考平臺操作指南

          • ACCA官網登錄方法

          • ACCA官網機考操作 PM-FM

          • ACCA官網機考操作 P階段

        • 2.Introduction

          • Introduction

        • 3.Professional Skills

          • Professional Skills

        • 4.Chapter 1 Strategy, leadership and culture

          • 1-1. Leardership

          • 1-1.1. Leardership-example

          • 1-2. Strategy

          • 1-3. Culture

          • 1-3.1 Culture-example

          • 1-4. Chapter 1-summary

        • 5.Chapter 2 Ethical Codes And The Public Interest

          • 2-1. Ethical code

          • 2-2. Fraud and bribery

          • 2-3. Threat and safeguards

          • 2-4. Chapter 2-summary

        • 6.Chapter 3 Corporate Governance

          • 3-1. Agency theory

          • 3-2. Corporate governance

          • 3-3.1 Stakeholder theoty

          • 3-3.2 The role of investors

          • 3-3.3 CSR

          • 3-4.1 Unitary and multi-tier board

          • 3-4.2 Board of director

          • 3-4.3 Normination committee

          • 3-4.4 Remuneration committee

          • 3-5.1 Corporate Reporting

          • 3-5.2 Environmental and social issues

          • 3-5.3 Integrated reporting

          • 3-6.1 Principle and role based approach

          • 3-6.2 OECD,ICGN,SOX

        • 7.Chapter 4 Public Sector And NGO

          • 4-1 Public sector and NGO

        • 8.Part B 真題講解

          • Mar 2020 Q3(c)

        • 9.Chapter 5 The External Environment

          • 5-1. PESTEL

          • 5-2. Porter's Diamond model

          • 5-3. Porter's Five Force model

          • 5-3.1.?Porter's Five Force model Example

          • 5-4 Customer and market

          • 5-5 Scenario planning

          • 5-6 Strategic drift

          • 5-7 Chapter 5 Summary

        • 10.Chapter 6 Strategic Capability

          • 6-1 Strategic capability

          • 6-2 Knowledge management

          • 6-3 Value chain

          • 6-3.1 Value chain example

          • 6-4 SWOT analysis

        • 11.Chapter 7 Competitive Advantage And Strategic Choice

          • 7-1.1 Porter's generic strategy

          • 7-1.2 Strategy clock

          • 7-1.3 Sustaining competitive advantagesa

          • 7-2 BCG Matrix and pubilic sector matrix

          • 7-2.1 BCG example

          • 7-3 Ansoff matrix

          • 7-4 Development methods

          • 7-5 Strategic evaluation-SAFe

        • 12.Part C 真題講解

          • March 2020 Q1 (b)

          • March 2018 Q1 (a)

        • 13.Chapter 8 Assessing And Managing Risk

          • 8-1 Strategy and risk

          • 8-2 Risk management

        • 14.Chapter 9 Internal Control Systems

          • 9-1&2 Internal control(What and why)

          • 9-3 COSO fraework 1(How)

          • 9-3 COSO fraework 2 Conntrol activies

          • 9-3 COSO fraework 3 Information

          • 9-3 COSO fraework 4 Monitoring

          • 9-4 Audit committeeand internal audit

        • 15.Part D-E 真題講解

          • March 2020 Q1 (a)

        • 16.Chapter 10 Financial Analysis

          • 10-1 Financial objectives and strategy

          • 10-2 Funding strategy

          • 10-3 Investment appraisal

          • 10-3.1 Investment appraisal example

          • 10-4 Risk and uncertainty

          • 10-5 Performance position

          • 10-6 Cost management

          • 10-7 Budgeting and standard cost

        • 17. Part F 真題講解

          • March 2020 Q2 (a)

        • 18.Chapter 11 Application Of IT

          • 11-1 Mobile technology and cloud computing

          • 11-2 Big data

          • 11-3 AI

          • 11-4 Information system control

          • 11-5 Cyber security

        • 19.Chapter 12 E-Business

          • 12-1 Strategy model for E-business

          • 12-2 E-procurement

          • 12-3 E-marketing

          • 12-4 Customer relationship management

          • 12-5 Disruptive technology

        • 20.Part G 真題講解

          • March 2020 Q2 (b)

          • March 2020 Q1 (c)

        • 21.Chapter 13 Enabling Success

          • 13-1 Organizational structure

          • 13-2 Relationships-outsourcing

          • 13-3 Performance excellence

          • 13-4 Talent management

        • 22.Chapter 14 Strategic Change

          • 14-1 Types of change

          • 14-2 Contextual features of change

          • 14-3 POPIT model

          • 14-4 Three stage model

          • 14-5 Process redesign

        • 23.Chapter 15 Project Management

          • 15-1 Project management

          • 15-2 Project initiation

          • 15-3 Cost and benefit

          • 15-4 Project planning

          • 15-5 Project excution,control and completion

        • 24.Part H 真題講解

          • March 2020 Q3 (a)

          • March 2020 Q3 (b)

        • 25.Specimen 2(樣卷2)

          • 如何閱讀題目

          • Task 1 Wordprocessor

          • Task 2(a) Spreadsheet

          • Task 2(b) Wordprocessor

          • Task 3(a)

          • Task 3(b) Slide

          • Task 4

          • Task 5

        • 26.真題練習使用指南

          • 真題練習使用指南

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