摘要:2016年9月ACCA考试虽然告一段落,小编为大家整理了考试的tips,方便大家收集,以备以后考试时候可以作为一个复习的方向。 F9 FINANCIAL MANAGEMENT ACCA F9 has a...
2016年9月ACCA考试虽然告一段落,小编为大家整理了考试的tips,方便大家收集,以备以后考试时候可以作为一个复习的方向。
F9 FINANCIAL MANAGEMENT
ACCA F9 has a new exam format from the September 2016 exams onwards.
Section A:
15 multiple choice questions worth 2 marks each. The MCQs will largely be knowledge based and will balance out the questions in Section B and C to make sure that all aspects of the syllabus are examined. It is likely that some of the MCQs will test your understanding of financial management and objectives (ratio analysis, the concept of shareholder wealth) as well as the economic environment and financial institutions topics (financial intermediation, fiscal and monetary policies). The efficient market hypothesis is likely to be tested here too.
But bear in mind that the whole point of setting MCQs is to test good coverage of the syllabus in the exam.
Section B
Three 10 mark mini case-studies. Each case-study will be broken down into 5 separate 2 mark multiple choice questions (so 15 questions in total).
Areas expected to be tested in this section are working capital management (the impact of a change in credit period or accepting a factor’s offer), business or security valuations (assets method and earnings valuation), and financial risk management (most likely in the form of currency risk but it is possible that an aspect of interest rate risk is examined here)Section C
Two 20 mark questions which will be broken down into sub requirements and be scenario based. These two questions will focus sections C,D and E. Section C is working capital management, section D is investment appraisal and is likely to feature NPV with inflation and tax. Section E is business finance; either an evaluation of financing options (interest coverage and gearing ratios are likely to be important here) or a cost of capital calculation are most likely. Whichever of these three topics does not feature in section C is likely to appear in section B.
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ACCA全球私播课
周末面授班
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