要是判定是融资租赁（有很多指标，详见教材，同时还有一个判定原则，风险与报酬是否从lesser转移到Lessee）还是经营租赁，及会计处理，同时，对销售再租回，租回又分融资租赁租回和经营租赁租回，会计处理不一样，需要判断处理； IAS37& IAS10 event after reporting period：主要考从F3到F7一直考的相关判断，就是对Provision、adjusting和non-adjusting events三项判断，涉及对Provision三要件判断及constructive obligation判断，要多做真题培养这种判断能力； IFRS9：整个金融工具准则是P2考生的梦魇，既复杂又有很多专业术语。没办法，降低对自己要求，对基本FVTPL、FVTOCI及Amortized cost三种入账方法高度熟练，无论是金融资产还是金融负债，用精算法来计算那张计算表，是基本功要掌握。另外，对business model test和contract cash flow character test这两个test要熟练运用。 IAS21外汇：既在Q1考试，也在后面部分考，主要是考怎么判定是某个货币是否为functional currency IAS19和IFRS2：常考准则，Q1考，这里还考，因为它们都是P2的核心准则； 推荐阅读： ACCA夺分小技巧 ACCA准考证打印攻略 14天通过F1经验分享 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年ACCA考试梦想成真！
These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics ACCA F8 Exam Tips: ACCA F8 Audit & Assurance Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan Part A: MCQ’s will be from any syllabus area. Part B: Some of the frequently tested areas in the past were Ethics / Conflict of Interest / Confidentiality / Audit committees VFM, Outsourcing, Audit risks and responses Cash, inventory, purchases (including tests of control) Purchases, revenue, Payroll Written representations Auditor’s reports Limited assurance engagements Expectation gap Auditor rights and duties Engagement letters Fraud and error Components of an internal control system Inherent limitations of internal control Risk assessment procedures Financial statement assertions (Ratios) You must learn the ISAs – not the numbers, but the objectives and key provisions of each ISA. Nearly 30% of the last exam was testing pure rote-learned knowledge. The examiner wants QUALITY not QUANTITY – sometimes gives 1.5 marks for a well-explained point. Look at the past exams – many of the model answers were in columnar format. Long windy paragraphs are not an option. Stay to the point and straightforward. Time allocation is as important in this exam as it is in the others – 1.8 minutes per mark. 推荐阅读： F5 Exam Tips F7 Exam Tips P1-P3答题技巧总结 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年ACCA考试梦想成真！
These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics ACCA P1 Exam Tips: ACCA P1 Governance, Risk and Ethics Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan Each P1 paper offers 4-6 marks for displaying professional skills, which can easily be the difference between a pass and a fail. The marks are available for both format and the tone and style of your answer, where you may have to prepare a speech or write a letter on behalf of the Board addressing specific concerns. Take a look at the Article of 24 August 2009 for more guidance and some great hints on style. P1 is a very wordy paper, and the examiner wants to ensure that you have a good grasp of the theories behind the questions, but also that you can successfully apply the theories to given scenarios. Therefore, it is very easy to get lost within a question if your layout and approach to a question is poor. A good approach is to apply 3 rules in your answer: Introduction – this should be very short, but can help you get over any ‘writers block’. It might include a read back of the question, or a definition of the subject matter (for example, if the question asks for the roles of NED’s, start by very quickly defining what an NED is) Theory – this section will show the examiner that you actually understand the issue being questioned, again, as with the introduction, this should really be kept short, it can be a section quote from the code, or a reference to an author (Cadbury or Greenbury et al). Application – This will be the main bulk of your answer and should relate directly to the scenario. This is often the most difficult section of the answer, but should be made easier by the use of the introduction and theory sections. In addition remember the golden rules of written questions: Plenty of white space Headings as required Short punchy meaningful paragraphs Following are some of the famous topics that were tested in past Corporate governance critique and improvements. Effective internal control systems, reporting within differing jurisdictions. Influence of and intervention by institutional investors. Diversification of Board Function and importance of internal audit. Risk definition, analysis of risk and the role of the Board of Directors. Risk correlation and strategies for management of such risks. Ethical standpoints and their application to business decisions. Corporate codes of ethics critique and improvements. Tucker’s ethical decision making model. Social and environmental footprint. Sustainability accounting. Integrated Reporting Conflict of interest and independence Corporate Social Responsibility (CSR) 推荐阅读： P1-P3答题技巧总结 看二本院校学生如何进入毕马威 学ACCA对出国留学有用吗？ 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年ACCA考试梦想成真！
面的概念，有一道专门考money laundry的过程。宏观经济学和微观经济学我在复习的时候着重看，但实际就考了一道题......词汇方面，掌握讲义所有词汇后基本没有生词，除了像promotional strategy我不知道是促销策略的意思，但只是极个别题。 我的技巧就是提高上课效率。也许可以用一些小技巧在考试的时候得到不错的成绩，但一定要明确，f1的目的不只是要过，而是为接下来十三门的学习打好地基。如果学下来发现自己哪一方面已经明显薄弱了，要在接下来的课程花更多功夫。祝大家考试顺利~ 推荐阅读： ACCA考试经验——简单粗暴就可以！ ACCA夺分小技巧 ACCA机考过关宝典 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年ACCA考试梦想成真！
These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics ACCA P5 Exam Tips: ACCA P5 Advanced Performance Management Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan Answer the wordy bits first, provided they don’t depend on calculations you’ve not yet done. This paper awards approx 70% of the marks for discussion, and 30% for calculations. Watch your time management when doing the calculations. Although they are not technically complicated, they can be time consuming. Lots of practice before the exam means you should be reasonably efficient at these parts in the exam, although you may well take more time than the 1.8 minutes per mark you should theoretically allow. However, if you realise it is taking too long, make up some numbers, move on and use those figures as the basis of your discussion as you’ll get the follow through marks on that basis. ACCA P7 Exam Tips: ACCA P7 Advanced Audit & Assurance Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan Concentrate on the core areas – these are the ones that are regularly examined; your Kaplan tutor will help you to identify what they are. But your strategy should be study breadth not depth; it is much better to have a working knowledge of the whole syllabus rather than just 6 topics in lots of depth. Pay attention to the verbs in the question to start with. ‘Explain’ requires you to state an answer with some facts as examples to support it. So, if the question was, ‘Explain the evidence you would seek when auditing provisions’, then an answer may be, ‘ External advice from a solicitor to prove existence and valuation. LSBF The format of question paper consists of 2 compulsory questions in Part A and 3 out of which 2 have to be solved in Part B. 1st tip is about strategy. It is that you should start with optional questions or with which you feel confident as this will help you take a good start that will boost your confidence. Next you should move towards compulsory questions and then came back to optional question. 2nd exam tip is Always note carefully the verb used by examiner in the question requirements and the marks allocated. For example if question asks you to identify 6 points and awards 6 marks than you only need six bullet points with minimum details. On the other hand if it asks you to explain and award 6 marks than you need 3 separate bullet points but with in-depth details. 3rd exam tip relates to style and presentation. Always remember that this paper is not only examining your technical knowledge but also your written communication skills. Part of being a good is Accountant or Auditor is being a Good communicator. Always try to use good business English and structure answers by using headings and subheadings and a align with a ruler and leave some space. Do not use bullet points as examiner have clearly stated that answers in this format is not suitable for P7 students. 推荐阅读： ACCA究ccess in Exams you must prepare full breadth of syllabus and topics ACCA P5 Exam Tips: ACCA竟有几套试卷 最全ACCA报考流程攻略 ACCA英国官网资料集锦 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年ACCA考试梦想成真！
ACCA一测 Mr Smith has a limited income which restricts the number of different goods he can buy. Which one of the following best describes the position at which Mr Smith's utility from purchasing different goods is maximised? A Marginal utility from each good is equal B Marginal utility from each good is 0 C Ratio of marginal utility to price is equal for each good 免费领取ACCA学习大礼包 ACCA特许公认会计师【全科签约取证班】 一次取证，免费重读 查看优惠 ACCA特许公认会计师F1-F3【零基础通关班】 双师领航，轻松入门 查看优惠 ACCA中级技能课程F5-F9任选2科班 语言优势+专业能力 查看折扣 ACCA F Level 9科+OBU论文辅导班 F Level+英国牛津布鲁克斯学士学位 查看折扣 推荐阅读 注意：2018年ACCA新考纲下对PI~P3学员的影响 【权威发布】ACCA2017年12月份各科目考试全球通过率公布 答案 ｛正确答案｝C ｛答案解析｝ 题ACCA目中的关键词在于，limited income，这道题目中，史密斯先生的钱是有限的，所以他是价格敏感的，他在购买时一定会考虑价格的因素，但是AB选项没有考虑到商品的价格，只有C考虑了，故选择C。
ACCA一测 思考： 冰山模型中，如何区分第一层中的artifact, behavior, and attitude? ACCA特许公认会计师【全科签约取证班】 一次取证，免费重读 查看优惠 ACCA特许公认会计师F1-F3【零基础通关班】 双师领航，轻松入门 查看优惠 ACCA中级技能课程F5-F9任选2科班 语言优势+专业能力 查看折扣 ACCA F Level 9科+OBU论文辅导班 F Level+英国牛津布鲁克斯学士学位 查看折扣 推荐阅读 注意：2018年ACCA新考纲下对PI~P3学员的影响 【权威发布】ACCA2017年12月份各科目考试全球通过率公布 普华永道合伙人
These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics ACCA F7 Exam Tips: ACCA F7 Financial Reporting Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan MCQ’s can
做会计，总是要不停的考证，包括有名的ACCA。ACCA是什么？ 事实上，这是一个会计师公会。特许公认会计师公会(The Association of Chartered Certified Accountants，简称ACCA))成立于1904年，是目前世界上领先的专业会计师团体，也是国际上海外学员最多、学员规模发展最快的专业会计师组织。ACCA在国内称为"国际注册会计师"。英国立法许可ACCA会员从事审计、投资顾问和破产执行的工作。ACCA会员资格得到欧盟立法以及许多国家公司法的承认。ACCA是国际会计准则委员会(IASC)的创始成员，也是国际会计师联合会(IFAC)的主要成员，1999年2月联合国通过了以ACCA课程大纲为蓝本的《职业会计师专业教育国际大纲》，该大纲将作为世界各地职业会计师考试课程设置的一个衡量基准。 ACCA资格被认为是"国际财会界的通行证"。
ACCA一年一度的盛会——CFO Summit即将开始啦。作为ACCA年度高大上的活动，活动邀请了400多名来自各个知名企业的CFO以及财务高管共聚一堂，与同行分享他们的成功经验与见解。无论你已经开始学习ACCA或者正准备开始学习ACCA，只ACCA一年一度的盛会——CFO Summit即将开始啦。作为ACCA要你是在校大学生，我们都欢迎你来我们活动的现场，感受行业精英的聚会。 ACCA将于静安香格里拉酒店举行我们的年度盛事ACCA首席财务官峰会，现特为当天活动招募在校大学生作为实习生，请有意向的同学投递简历至@ 日期：2015.10.20 时间：6.30am –18.30pm 着装：正装 工作内容：CFO峰会当天活动导引、报名人员签到等 地点：静安香格里拉酒店（上海延安中路1218号） 年级：大二以上 内容来源：ACCA上海代表处 推荐阅读： 如何写好英文简历 2016年名企校招网申截止时间 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年ACCA考试梦想成真！
