考点1 WorkingCapital Management (Syllabus Part C)

·  2015 Dec Q3(b)   

Foreign receivables

·  2015 June Section B Q3 

Factoring + Creditworthiness   

·  2011 Dec Q2

Cash operating cycle + Factoring with-recourse& without-recourse+ Ｂenefits of using factoring

·  2016 Sep Q31

Early settlement discount +EOQ + Credit policy 

·   2016 June Q1

Overtrading ratio + Solutions for overtrading

·   2014 Dec Section B Q1 

Cash budget

考点2 InvestmentAppraisal (Syllabus Part D)

· 2015 June Section B Q5

NPV+ Discussing sensitivity analysis

· 2014 Dec  Section B Q4

NPV的改错

· 2012 June Q1

NPV+ Asset replacement+ Sensitivity analysis

· 2011 Dec Q1

NPV + Sensitivity analysis + Capital rationing

· 2009 Dec Q1

 Lease or buy + NPV

考点3 BusinessFinance and Cost of Capital (Syllabus Part E)

· 2016 June Q4

WACC +Credit hierarchy + Islamic finance

· 2013 June Q2 

WACC+ Project-specific cost of capital discussions & cost of equity > cost of debt discussions

· 2013 Dec Q2 

Project-specific cost of capital calculation+ 3 capital structure theories

· 2011 Jun Q2 (c) 

Discussing market value used in WACC

· 2012 June Q4 (d) 

Discussing business, financial and systematic risk

考点4 Valuation(Syllabus Part F)

· 2008 June Q2

Right issue + EMH

· 2012 June Q4

P/E model+ DVM model(complicated)

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