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        融躍教育

        ACCA安心PASS協議班(F階段)

        價格: 21980.00

        課程簡介: ACCA安心PASS協議班(F階段)3.0致力于幫助學員在“學不會”和“怎么學”的迷茫之中,尋找有效的學習路徑,幫助學員通過ACCA考試,順利持證。課程除了增加了協議保障,安心考服務之外,同時在現有智播課的基礎上,增加了多維度的學習服務

        視頻有效期:36個月

        視頻時長:約606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學前指導班
        • ACCA持證教程
        • 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快速通關APS智播課(BT )
        • ACCA 快速通關APS智播課(MA)
        • ACCA 快速通關APS智播課(FA)
        • ACCA快速通關APS智播課(LW)
        • ACCA 快速通關APS智播課(PM)
        • ACCA 快速通關APS智播課(TX)
        • ACCA 快速通關APS智播課(FR)
        • ACCA快速通關APS智播課(AA)
        • ACCA 快速通關APS智播課(FM)

        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.PART A The business organization, its stakeholders and the external environment

          • Business and Technology

          • Chapter 1 Business organisations and their stakeholders

          • Chapter 2 The business environment

          • Chapter 3 The legal framework

          • Chapter 4 The Marco-economics environment

          • Chpater 5 Micro-economics factors

        • 2.PART B Business organizational structure, functions and governance

          • Chapter 6 Business organization structure

          • Chapter 7 Organizational culture and committees

          • Chapter 8 Corporate governance and social responsibility

        • 3.PART C Accounting and reporting systems, technology, compliance and controls

          • Chapter 9 Role of accounting

          • Chapter 10 Control, security and audit

          • Chapter 11 Identifying and preventing fraud

        • 4.PART D Leading and managing individuals and team

          • Chapter 12 Leading and managing

          • Chapter 13 Recruitment and selection

          • Chapter 14 Individual group and teams

          • Chapter 15 Motivating individuals and groups

          • Chapter 16 Training and developments

          • Chapter 17 Performance appraisals

        • 5.PART E Personal Effectiveness and Communication in business

          • Chapter 18 Personal effectiveness and communications

        • 6.PART F Professional ethics in accounting and business

          • Chapter 19 Ethical considerations

        • 7.BT-LW ACCA官網機考操作講解

          • ACCA BT-LW 官網登錄方法

          • ACCA 官網機考操作BT-LW(隨時機考)

        串講班

        • 1.Business and Technology

          • 【202212期】串講直播

          • 【202303期】習題帶練直播

          • 【202306期】串講直播

          • 【202309期】習題帶練直播

        前導班

        • 1.學前指導班

          • 認識ACCA

          • ACCA官網操作指引

        前導班

        • 1. 學前指導班

          • 認識ACCA

          • ACCA官網操作指引

        基礎班

        • 1.Introduction

          • Introduction

        • 2.Part A The nature, source and purpose of management information

          • Chapter 1 Accounting for management

          • Chapter 2 Data and information

          • Chapter 3 Presenting information

          • Chapter 4 Cost classification and behaviour

        • 3.Part B Data analysis and statistical techniques

          • Chapter 5 Summarising and analysing data

          • Chapter 6 Forecasting

        • 4.Part C Cost accounting techniques

          • Chapter 7 Accounting for materials

          • Chapter 8 Accounting for labour

          • Chapter 9 Accounting for overheads

          • Chapter 10 Absorption and marginal costing

          • Chapter 11 Job, batch, process and service costing

          • Chapter 12 Alternative costing methods

        • 5.Part D Budgeting

          • Chapter 13 Budgeting

          • Chapter 14 Project appraisal

        • 6.Part E Standard Costing

          • Chapter 15 Variance analysis

        • 7.Part F Performance Measurement

          • Chapter 16 Performance measurement overview

          • Chapter 17 Financial performance measurement

          • Chapter 18 Non-financial performance measurement

        • 8.題目講解

          • Section B

        • 9. ACCA官網機考平臺操作指南

          • ACCA BT-LW 官網登錄方法

          • ACCA 官網機考操作BT-LW(隨時機考)

        串講班

        • 1.Management Accounting

          • 【202212期】串講直播

          • 【202303期】習題帶練直播

          • 【202306期】串講直播

          • 【202309期】習題帶練直播

        基礎班

        • 1.PART A The context and purpose of financial reporting

          • Chapter 1 Introduction to accounting

          • Chapter 2 The regulatory framework

        • 2.PART B The qualitative characteristics of financial information

          • Chapter 3 The IASB’s Conceptual Framework

        • 3.PART C The use of double-entry and accounting systems

          • Chapter 4 The double-entry book-keeping

          • Chapter 5 The accounting system

        • 4.PART D Recording transactions and events

          • Chapter 6 Trading and Sales tax

          • Chapter 7 Inventory

          • Chapter 8 Tangible non-current assets

          • Chapter 9 Intangible non-current assets

          • Chapter 10 Accruals and Prepayments

          • Chapter 11 Irrecoverable debts and Allowance

          • Chapter 12 Provisions and Contingencies

          • Chapter 13 Capital structure and Finance costs

        • 5.PART E Preparing a trial balance

          • Chapter 14 Trial balance & Correction of errors

          • Chapter 15 Cash & Bank reconciliation

          • Chapter 16 Trade receivables and trade payables

        • 6.PART F Preparing basic financial statements

          • Chapter 17 Preparation of financial statements for sole trader

          • Chapter 18 Preparation of financial statements for companies

          • Chapter 19 Events after the reporting period

          • Chapter 20 Statement of cash flows

          • Chapter 21 Incomplete records

          • Chapter 22 Introduction to consolidated financial statements

        • 7.PART G Preparing simple consolidated financial statements

          • Chapter 23 The consolidated statement of financial position

          • Chapter 24 The consolidated statement of profit or loss

        • 8.PART H Interpretation of financial statements

          • Chapter 25 Interpretation of financial statements

        • 9.Introduction

          • Introduction

        • 10. ACCA官網機考平臺操作指南

          • ACCA BT-LW 官網登錄方法

          • ACCA 官網機考操作BT-LW(隨時機考)

        串講班

        • 1.Financial Accounting

          • 【202212期】串講直播

          • 【202303期】習題帶練直播

          • 【202306期】串講直播

          • 【202309期】習題帶練直播

        前導班

        • 1.學前指導班

          • 認識ACCA

          • ACCA官網操作指引

        基礎班

        • 1.Introduction

          • The Introduction of LW

        • 2.PART A Essential elements of the legal system

          • Chapter 1 Law and the legal system

          • Chapter 2 Sources of law

        • 3.PART B The law of obligations

          • Chapter 3-4 Formation of contract

          • Chapter 5 Content of contracts

          • Chapter 6 Breach of contract and remedies

          • Chapter 7 The law of torts and professional negligence

        • 4.PART C Employment law

          • Chapter 8 Contract of employment

          • Chapter 9 Dismissal and redundancy

        • 5.PART D The formation and constitution of business organisation

          • Chapter 10 Agency law

          • Chapter 11 Partnership

          • Chapter 12 Corporations and legal personality

          • Chapter 13 Company formation

          • Chapter 14 Constitution of company

        • 6.PART E Capital and the financing of companies

          • Chapter 15 Share capital

          • Chapter 16 Loan capital

          • Chapter 17 Capital maintenance and dividend law

        • 7.PART F Management, administration and the regulation of companies

          • Chapter 18 Company directors

          • Chapter 19 Other company officer

          • Chapter 20 Company meetings and resolution

        • 8.PART G Insolvency law

          • Chapter 21 Insolvency and administration

        • 9.PART H Corporate fraudulent and criminal behaviour

          • Chapter 22 Fraudulent and criminal behaviour

        • 10. ACCA官網機考平臺操作指南

          • ACCA BT-LW 官網登錄方法

          • ACCA 官網機考操作BT-LW(隨時機考)

          • 官網機考操作LW(分季機考)

        串講班

        • 1.Introduction

          • Introduction

        • 2.PART A Essential elements of the legal system

          • Chapter 1 Law and the legal system & Chapter 2 Sources of law

        • 3.PART B The law of obligations

          • Chapter 3-6

          • Chapter 7 The law of torts and professional negligence

        • 4.PART C Employment law

          • Chapter 8 Contract of employment & Chapter 9 Dismissal and redundancy

        • 5.PART D The formation and constitution of business organisation

          • Chapter 10-14

        • 6.PART E Capital and the financing of companies

          • Chapter 15-17

        • 7.PART F Management, administration and the regulation of companies

          • Chapter 18-20

        • 8.PART G Insolvency law

          • Chapter 21

        • 9.PART H Corporate fraudulent and criminal behaviour

          • Chapter 22

        串講班

        • 1.Corporate and Business Law

          • 【202212期】串講直播

          • 【202303期】習題帶練直播

          • 【202306期】串講直播

          • 【202309期】習題帶練直播

        前導班

        • 1.學前指導班

          • 認識ACCA

          • ACCA官網操作指引

        基礎班

        • 1.Part A Information, Technology and System

          • Chapter 1 Strategic Management Accounting

          • Chapter 2 Managing Information

          • Chapter 3 Information System

          • Chapter 4 Data Analysis

        • 2.Part B Specialist Cost

          • Chapter 5 Activity based costing

          • Chapter 6 Life cycle costing

          • Chapter 7 Target costing

          • Chapter 8 Throughput accounting

          • Chapter 9 Environmental costing

        • 3.Part C Decision Making

          • Chapter 10 Relevant Cost for Decision Making

          • Chapter 11 Limiting Factor Decisions

          • Chapter 12 Pricing decisions

          • Chapter 13 Cost Volume Analysis

          • Chapter 14 Risk and Uncertainty

        • 4.Part D Budgeting and control

          • Chapter 15 Budgeting systems

          • Chapter 16 Approaches to Budgeting

          • Chapter 17 Quantitative Analysis in Budgeting

          • Chapter 18 Standard Costing

          • Chapter 19 Variance Analysis

        • 5.Part E Performance Measurement

          • Chapter 20 Financial and non-financial performance evaluating

          • Chapter 21 Balanced Scorecard

          • Chapter 22 Building Block Model

          • Chapter 23 Divisional Performance

          • Chapter 24 Performance Measurement in NPO

        • 6.Introduction

          • Introduction

        • 7.機考平臺操作指南

          • ACCA官網登陸方法

          • ACCA官網機考操作PM-FM

        串講班

        • 1.Performance Management

          • 【202212期】串講直播

          • 【202303期】習題帶練直播

          • 【202306期】串講直播

          • 【202309期】習題帶練直播

        基礎班

        • 1.Introduction

          • Introduction

        • 2.Part A The Uk tax system and administrations

          • Chapter 1 The Uk tax system

        • 3.Part B Income tax liabilities

          • Chapter 2 Outline of Income Tax

          • Chapter 3 Trading incomes

          • Chapter 4 Basis of Assessment

          • Chapter 5 Capital Allowances

          • Chapter 6 Property Income

          • Chapter 7 Relief for Individual Trading Losses

          • Chapter 8 Partnership

          • Chapter 9 Benefits

          • Chapter 10 Income from Employment

          • Chapter 11 National Insurance Contributions and Pension

          • Chapter 12 Self-assessment Individuals

        • 4.Part C Corporation tax liabilities

          • Chapter 13 Outline of Corporation Tax

          • Chapter 14 Computing the Corporation Tax

          • Chapter 15 Relief for Corporation Trading losses

          • Chapter 16 Group of Companies

          • Chapter 17 Self-assessment Companies

        • 5.Part D Capital Gain Tax liabilities

          • Chapter 18 Chargeable gain:individual

          • Chapter 19 Chargeable gain:companies

        • 6.Part E Value added tax

          • Chapter 20 Value added tax

        • 7.PART F Inheritance tax

          • Chapter 21 Inheritance Tax

        • 8.機考平臺操作指南

          • ACCA官網登陸方法

          • ACCA官網機考操作PM-FM

        串講班

        • 1.知識串講

          • Income Tax

          • Trading profit for individual or partnership

          • Property income

          • Trading loss for individual or corporation

          • Benefits

          • Employment income

          • National insurance contribution and pension

          • Self assessment for individual or corporation

          • Corporation tax

          • Groups of companies

          • Chargeable gain:individual or corporation

          • Value added tax

          • Inheritance tax

        • 2.習題講解

          • Mock 1 講解

          • Mock 2 講解

        TX考前密押卷

        • 1.TX Section A

          • TX Section A Q1-5

          • TX Section A Q6-10

          • TX Section A Q11-15

        • 2.TX Section B

          • TX Section B Q16-20

          • TX Section B Q21-25

          • TX Section B Q26-30

        • 3.TX Section C

          • TX Section C Q31-32

          • TX Section C Q33

        基礎班

        • 1.模塊一 準則

          • Introduction

          • Chapter 1 The conceptual framework

          • Chapter 2 The regulatory framework

          • Chapter 3.1 Tangible non-current assets

          • Chapter 3.2 IAS40 Investment property

          • Chapter 3.3 IAS23 Borrowing costs

          • Chapter 4 IAS38 Intangible assets

          • Chapter 5 Impairment of assets

          • chapter 6.1 IFRS 15 revenue from contract with customers

          • Chapter 6.2 IAS 20 Government grants

        • 2.模塊二 報表

          • Chapter 7 Introduction to groups

          • Chapter 8 The consolidated statement of financial position

          • Chapter 9 The consolidated statement of profit or loss and other comprehensive income

          • Chapter 10 Accounting for associates

        • 3.模塊三 準則

          • Chapter 11 Financial instruments

          • Chapter 12 IFRS 16 Leasing

          • Chapter 13 IAS 37 Provisions and IAS 10 Events after the reporting period

          • Chapter 14 IAS 2 Inventory & IAS 41 Agriculture

          • Chapter 15 Taxation

        • 4.模塊四 報表

          • Chapter 16 Presentation of published financial statements

        • 5.模塊五 準則

          • Chapter 17 Reporting financial performance

          • Chapter 18 Earnings per share

        • 6.模塊六 報表

          • Chapter 19 Interpretation of financial statements

          • Chapter 20 Limitations of financial statements and interpretation techniques

          • Chapter 21 Statement of cash flow

          • Chapter 22 Specialised, not-for-profit and public sector entities

        • 7.機考平臺操作指南

          • ACCA官網登陸方法

          • ACCA官網機考操作PM-FM

        沖刺班

        • 1.習題串講

          • 習題講解

        • 2.知識串講

          • Part B Accounting for transactions in financial statements

          • Part A The conceptual and regulatory framework

          • Part C Analysing and interpreting financial statements

          • Part D Preparation of financial statements

        密押班

        • 1.FR 考前密押卷

          • Section A

          • Section B

          • Section C

        基礎班

        • 1. 機考平臺操作指南

          • ACCA官網登陸方法

          • ACCA官網機考操作PM-FM

        • 2.Introduction

          • Introduction

        • 3.Part A The conceptual and regulatory framework for financial reporting

          • Chapter 1 The IASB’s Conceptual Framework

          • Chapter 2 The Regulatory Framework

        • 4.Part B Accounting for transactions in financial statements

          • Chapter 3 Tangible Non-current assets

          • Chapter 4 Intangible Non-current assets

          • Chapter 5 Impairment of assets

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

          • Chapter 7 Revenue&Government grant

          • Chapter 8 Foreign currency transactions

          • Chapter 9 Lease

          • Chapter10 Financial instruments

          • Chapter 11 Provisions & Events after reporting period

          • Chapter 12 Income tax

          • Chapter 13-Accounting policies, accounting estimates and Errors

        • 5.Part C Preparation of financial statements

          • Chapter 14-Preparation of single entity financial statement

          • Chapter 15 IAS 7 Statement of cash flows

          • Chapter 16 Introduction to groups

          • Chapter 17 The consolidated statement of financial position

          • Chapter18-Consolidated statement of comprehensive income

          • Chapter 19-Accounting for associates

        • 6.Part D Analysing and interpreting financial statements

          • Chapter 20 Interpretation of financial statements

        串講班

        • 1.Financial Reporting

          • 【202303期】習題帶練直播

          • 【202306期】串講直播

          • 【202309期】習題帶練直播

        基礎班

        • 1.Introduction

          • Introduction of AA

        • 2.PART A Audit framework and regulation

          • Chapter 1 audit and other assurance engagement

          • Chapter 2 statutory audit and regulation

          • Chapter 3 corporate goverance

          • Chapter 4 professional ethics and quality control procedures

          • Chapter 5 internal audit

        • 3.PART B Planning and risk assessment

          • Chapter 6 Risk assessment and responses to assessed risks

          • Chapter 7 Audit Strategy, Audit Planning and Documentation

          • Chapter 8 Introduction to Audit Evidence

        • 4.PART C Internal control

          • Chapter 9 Internal control

          • Chapter 10 Types of internal control

        • 5.PART D Audit evidence

          • Chapter 11 Audit sampling, Automated tools and techniques and using the work of others

          • Chapter 12 Substantive procedure

          • Chapter 13 Audit not-for-profit organizations and small organisations

        • 6.PART E Review and reporting

          • Chapter 14 Audit review and finalization

          • Chapter 15 Reports

        • 7.機考平臺操作指南

          • ACCA官網登陸方法

          • ACCA官網機考操作PM-FM

        密押班

        • 1.AA 考前密押班

          • Section A

          • Section B

          • 知識點提點

        沖刺班

        • 1.Part A Audit framework and regulation

          • Part A 知識串講&習題

        • 2.Part B Planning and risk assessment

          • Part B 知識串講&習題

        • 3.Part C Internal control

          • Part C 知識串講&習題

        • 4.Part D Audit evidence

          • Part D 知識串講&習題

        • 5.Part E Review and reporting

          • Part E 知識串講&習題

        基礎班

        • 1.Introduction

          • Introduction

        • 2.Part A Audit framework and regulation

          • Chapter 1 The concept of audit and other assurance engagements

          • Chapter 2 Statutory audit and regulation

          • Chapter 3 The concept of audit and other assurance engagements

          • Chapter 4 Internal audit

          • Chapter 5 Professional ethics and quality management procedures

        • 3.Part B Planning and risk assessment

          • Chapter 6 Risk assessment

          • Chapter 7 Audit planning and documentation

          • Chapter 8 Introduction to audit evidence

        • 4.Part C Internal control

          • Chapter 9 Internal control

          • Chapter 10 Tests of controls

        • 5.Part D Audit evidence

          • Chapter 11 Audit sampling and automated tools and techniques

          • Chapter 12 Non-current assets

          • Chapter 13 Inventory

          • Chapter 14 Receivables

          • Chapter 15 Bank and cash

          • Chapter 16 Payables and accruals

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

          • Chapter 18 Not-for-profit organisations

        • 6.Part E Review and reporting

          • Chapter 19 Audit review and finalisation

          • Chapter 20 Reports

        • 7.機考平臺操作指南

          • ACCA官網登陸方法

          • ACCA官網機考操作PM-FM

        串講班

        • 1.Audit and Assurance

          • 【202303期】習題帶練直播

          • 【202306期】串講直播

          • 【202309期】習題帶練直播

        基礎班

        • 1.Part A Financial management function

          • Chapter 1 Financial Management and Financial Objectives

        • 2.Part B Financial management environment

          • Chapter 2 the economic environment for business

          • Chapter3 financial markets,moeny markets and institutions

        • 3.Part C Working capital management

          • Chapter 4 General knowledge of working capital management

          • Chapter 5 management of working capital

          • Chapter 6 working capital finance and investment

        • 4.Part D Investment appraisal

          • Chapter 7 general investment appraisal

          • Chapter 8 Application of NPV

          • Chapter9 Specific investment appraisal

          • Chapter10 risk and uncertainty

        • 5.Part E Business finance

          • Chapter 11 sources of Finance

          • Chapter12 cost of debt

          • Chapter13 cost of equity

          • Chapter 14 Gearing and capital structure

          • Chapter15 Dividend policy

        • 6.Part F Business valuation

          • Chapter16 market efficiency

          • Chapter17 business valuation

        • 7.Part G Risk management

          • Chapter 18 Foreign currency risk management

          • Chapter 19 Interest rate risk management

        • 8.Introduction

          • Introduction

        • 9.機考平臺操作指南

          • ACCA官網登陸方法

          • ACCA官網機考操作PM-FM

        密押班

        • 1.FM 考前密押卷

          • Section A

          • Section B

          • Section C

        沖刺班

        • 1.Part A Financial management function

          • Part A 知識串講&習題

        • 2.Part B Financial management environment

          • Part B 知識串講&習題

        • 3.Part C Working capital management

          • Part C 知識串講&習題

        • 4.Part D Investment appraisal

          • Part D 知識串講&習題

        • 5.Part E Business financing

          • Part E 知識串講&習題

        • 6.Part F Business valuation

          • Part F 知識串講&習題

        • 7.Part G Risk management

          • Part G 知識串講&習題

        基礎班

        • 1.機考平臺操作指南

          • ACCA官網登陸方法

          • ACCA官網機考操作PM-FM

        • 2.Introduction

          • Introduction

        • 3.Part A Financial Management Function

          • Chapter 1 Financial Management and Financial Objectives

        • 4.Part B Financial management environment

          • Chapter 2 The economic environment for business

          • Chapter 3 Financial environment

        • 5.Part C Working Capital management

          • Chapter 4 General knowledge of Working capital management

          • Chapter 5 Working capital investment and financing

          • Chapter 6 Management of working capital

        • 6.Part D Investment appraisal

          • Chapter 7 General investment appraisal

          • Chapter 8 Application of NPV

          • Chapter 9 Specific investment appraisal

          • Chapter10 Risk and uncertainty

        • 7.Part E Business finance

          • Chapter 11 Sources of Finance

          • Chapter 12 Cost of capital

          • Chapter 13 Capital structure

          • Chapter 14 Dividend policy

        • 8.Part F Business valuations

          • Chapter 15 Market efficiency

          • Chapter 16 Business valuation

        • 9.Part G Risk management

          • Chapter 17 Foreign currency risk management

          • Chapter 18 Interest rate risk management

        串講班

        • 1.Financial Management

          • 【202303期】習題帶練直播

          • 【202306期】串講直播

          • 【202309期】習題帶練直播

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