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14 ACCA :2014-05-07 15:05 : :admin : 1632
07 12 F1 F2 F3 F4
08 6 F6 F7 F8
08 12 F5 F9 P2 P3
09 6 P1 P6 P7
F1 F5 P1 2 full time
Master
Master ACCA
http://www.tup.tsinghua.edu.cn/b ... &CPBH=022537-01
ACCA
double entry
14
ACCA
4 3 F1
F2/3/4 F1 F4: F1
4 2
F7 3
ACCA
1 8
P3
P7
14
1/3
-
ACCA
F1-P3-P5
F2-F5...P5
F3-F7-P2...P7
F8-P1-P7 P1 F8
F4
F6-P6
F9-P4
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option
UK , P6P7, P6 UK tax
audit partner P7
P5 option 4 .
P4
P4F9 9
P6 F6 9 F6 P6
6 12 12 6
Jun-08 F6, Jun09 P6 CGT relief, capital
allowance 1/3
F6
P3 P5 P5
P7 P2 accounting standardsP7
standards p2
option F7-P2P2 50% F7
F5+F9 F5 1/3 ratio F9 F5
3
F9+F7 F7 ratio, cashflow
F9 cashfinance ratio F7.ratio
F5/7/9 F5 F9
F5/F9 P3 P3
F8 P1 riskinternal audit P1
F8 P1
-
F5 F2 F2 varianceF5 F2
F5 F2 F5 F2
50% common sense F5
F4 F8
, option P4 P6.
F1 F2 F3 F4 F5 F7 F8 F6 F9 P2 P3 P1 P4 P6
P2 P4 P6, F7,F9,F6.
F5 F9
F7 F9
F7,P2 F5 P1
ACCA
F1 F2 F3 ACCA
F5 F6 F9 P1
F7 F 9
F8 P3 P7 3
ACCA
P2
P6 P6
F4
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F
P1P3P7
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model, P2 P6 F 9
identify, describe, "give" the reasons, analyze"write" a
report
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points 10 8 5 4 80%
2-3
80%
reportletter letter
letter.
financial statments
nonsense
professional marks
ACCA
ACCA 2 notesKaplan( FTC) BPP
3
kaplan
text 35 , exam kit( 20 ) pocket note( 12 )
BPP kaplan
2
pocket notes
http://kaplanpublishing.co.uk/KP ...
AB&ShowTop=true
107.00
bookshop
+exam kit 50 F5
FTC FTC
F4 case F5
F2
P6 ERRATA SHEET 2
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BPP notes
BPP FTC
LCA notesP6
FTC LCA tax FTC
LCA notes
LCA
opentuition
notes
FTC P6 FTC complete text, lca notes
25 P6
F1 2 3 --
pilot paper common
sense
F2 2 1
FTC
30% common sense
F3 7 2 97 FTC Babara
7
F4 ACCA 14 P6 .
case,
ACCA tips pass
revision
F6 3
Babara 87
F6 90 babara
surprise
F6 4 revision 2
2 .
-
6
F7 9 3 1 50%
consolidation pilot paper B/S
P2
P2 cashflow f9
cashflow cashflow F7
F8
10 10
ftc Alison pass 99% 1%
brainstorming ACCA MAP, A
TOAD()AEIOU
test procedure
procedure marking scheme points
brainstorming procedure
procedure pilot paper answer
procedure pass paper59
fail
F8
practical
answer
F8
F8 pass
F5
report() 5 07 1
report
3-5 07 F5
9
10 F5 90 70
F5 fail F5
F9 5 3 2 1/3 1/3
-
1/3
FTCwilliam 100% 60-80%
babara 7 2 revision,
ACCA
P2 5 3 2 1/3 .FTC Tom
TOM P2
p2
4 Tom
70 25 revision notes. pass P2
~
P250% F7 P2 F7 P2
F7 P2 F7 pension, share option, financial instrument
deferred tax, financial assets,consolidation, revenue
recognition
F7 P2 ACCA F
P
P3, 4 1/3 4
P2 F5 F9
model 4
model PESTLEValue chain, Five forces
PESTLE model pass
F5 F9 F5 F9 P3 F5
F9P3
CEO,CFO
ACCA 3 4
4 5
long term
P1 4 P6 P1 P7
14 P P1 P7
P6 P1 P7
P1 2
revision revision
FTC Alison P1 , 1000
-
case
opentuition.com notesP1
nice/
65
Ethics P1 risk- F8
internal audit- F8 ethics- F1 F4 P2 corporate governance- F4
F8
90%
P7 F8 , alison
Alison
F8 P2, P7
P7 F8 brainstorming P7 8
pass . 50%,alison F8 50%
P6 P6 P6 P6 P6 5
P6 5 3-5 P6
F 3
2 P2
PASS
F6 2
F6 P6 5 1 LCA
notes 1 notes 50% 50% 20% 50%
corporation tax
IHTpersonal tax planning.
P6 F8 P1 P3 P7
P6
F6 P6 50%
IHT planning 3 CGT GIFT RELIEF,
66 F6 87
, P6 P6 F5 20
fail
plan
5
lca notes ftc
-
ACA ACA
3 P1 P6 P7,
2
100%
80-90%
80% 80%
64 50 80 50
fail
P2
current issue P2
F7
12
34 12
56 34 12
78 56 34
910 78 56
6 F5
10 F6 P2 1 p6
F1 F4 F1 4
