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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

          基礎課程

          • 1.Unit 1

            • Unit 1 Ethics and Professionalism

          • 2.Unit 2

            • Unit 2 Personal Effectiveness

          • 3.Unit 3

            • Unit 3 Communication and interpersonal skills

          • 4.Unit 4

            • Unit 4 Commercial Awareness

          • 5.Unit 5

            • Unit 5 Leadership and Team Working

          • 6.Unit 6

            • Unit 6 Innovation and skepticism

          • 7.Unit 7

            • Unit 7 Data Analytics

          • 8.Unit 8

            • Unit 8 Integrated Case study

          • 9.Unit 9

            • Unit 9 Strategic Professional

          • 10.Unit 10

            • Unit 10 EPSM Final Assessment

          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. Data visualisation

            • 3-3.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. Just in Time (JlT)

            • 7-5.Ledger entries for material cost

            • 7-6.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

            • 11-4. 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. 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. Impact of the general economic environment on budgeting

            • 13-6. Sustainability in budgeting

            • 13-7. 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 Total quality management (TQM)

            • 18-6. 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 IAS 16-Subsequent measurement-Depreciation

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

          • 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 Trade receivables and trade payables

            • 16-1. Control account

            • 16-2. Discounts

            • 16-3. Other entries

            • 16-4 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:Example

            • 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(新)

          • 1.Chapter 1 Interest risk management

            • 01 discussion about hedge

            • 02 FRA and example

            • 03 interest future

            • 04 interest future example

            • 05 interest future margin and mark to market&example

            • 06 interest option on future&example

            • 07 interest collar

            • 08 interest collar example

            • 09 interest swap

            • 10 interest swap example

            • 11 2021年9月12月Q2-Brandon Co

            • 12 2020年12月Q3-Fitzharris Co

            • 13 2016年12月Q4-Pault Co

          • 2.Chapter 2 Exchange rate risk management

            • 01 Concepts of exchange rate risk

            • 02 exchange rate forward and future

            • 03 exchange rate forward and future example

            • 04 exchange rate marking to market example

            • 05 exchange rate option on futures

            • 06 exchange rate option on futures example

            • 07 exchange rate option on forward and example

            • 08 exchange netting and example

            • 09 currency swap and example

            • 10 money market

            • 11 2022年3月6月Q2-Frongoch Co

            • 12 2022年12月Q1-Fondir Co

            • 13 2018年12月Q2-Nutourne Co

          • 3.Chapter 3 Investment appraisal approach

            • 00 advanced investment appraisal introduction

            • 01 NPV

            • 02 IRR&MIRR and example

            • 03 recovery duration and example

            • 04 VaR and example

            • 05 sensitivity analysis

            • 06 sensitivity analysis example

            • 07 capital ration and example

            • 08 PCA

          • 4.Chapter 4 International investment appraisal

            • 01 oversea NPV

            • 02 oversea NPV discussing

            • 03 2022年3月6月Q1-Psysor Co

          • 5.Chapter 5 APV

            • 01 APV

            • 02 2021年9月12月Q1-Zhichi Co

            • 03 2018年3月Q2-Tippletine Co

          • 6.Chapter 6 Oversea APV

            • 01 oversea APV

          • 7.Chapter 7 Basic option price

            • 01 basis option valuation

            • 02 delta hedging and practice

            • 03 greeks

          • 8. Chapter 8 Real option pricing

            • 01 Real option pricing

            • 01Equity valuation based BSOP

            • 02 2022年9月Q1-Para Fuels Co

          • 9.Chapter 9 Equity valuation based BSOP

          • 10.Chapter 10 Source of financing

            • 01 Source of finance

            • 02 IPO and other method

            • 03 factor consider when choosing different source of finance

            • 04 islamic finance

          • 11.Chapter 11 Value of bond

            • 01 cost of debts

            • 02 convertible bond example

            • 03 spot yield curve and bppstrapping exmple

            • 04 semi annual rate

            • 05 factor affect credit rating and valuation of bond

            • 06 bond duration and convextity

            • 07 2021年3月6月Q2-Robason Co

          • 12.Chapter 12 Value of Equity

            • 01 book valuation model

            • 02 market valuation model

            • 03 DVM model

            • 04 CF modle

            • 05 2022年9月Q3-Felinhen Co

          • 13.Chapter 13 Cost of capital

            • 01 yield curve theoies

            • 02 WACC

            • 03 effect of gearing

            • 04 risk adjusted wacc

          • 14.Chapter 14 Discussion about M&A

            • 01 merger discussion-1

            • 02 merger discussion 2

            • 03 merger discussion 3

            • 04 types of merger

          • 15.Chapter 15 Merger additional value

            • 01 merger caluculation-1

            • 02 merger caluculation-2

            • 03 2022年12月Q3-Prppleis Co

            • 04 2023年3月6月Q1-Joshua Co

            • 05 2020年3月Q1-Westparley Co

          • 16.Chapter 16 Reconstruction impacts on financial statements

            • 01 reconstruction-1

            • 02 reconstruction-2

            • 03 2021年9月12月Q3-Hanwood Shoes Co

            • 04 2017年12月Q1-Conejo Co

            • 05 2021年3月6月Q1-Chakula Co

          • 17.Chapter 17 Dividends policy

            • 01 Dividends policy

            • 2019.Dec.Q2

            • 2018,Mar Jue Q3

          • 18.Chapter 18 Performance evaluating

            • 01 Performance evaluating

            • 2018.Sep Q2

            • 2017.Dec.Q3

          • 19. Chapter 19 Role of senior financial adviser

            • 01 Role of senior financial adviser

          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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