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12月ACCA冲刺提分:F5+F9+P4考前你必须要做的真题
  • 2016年12月02日
  • 10:10
  • 作者:高顿财经
  • 来源:高顿财经
  • 阅读:(189)
2023ACCA备考资料
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摘要:F5必做真题 Topic 1 Specialist Costing System 2015 June Q1(ABC) 2015 Dec Q1(target costing+service industry) 2014 Dec Q2(throughput accounting) Topic 2 Decision Making 2014 Dec Q3(relevant CF/minimu...
  F5必做真题
 
  Topic 1 Specialist Costing System
 
  2015 June Q1(ABC)
 
  2015 Dec Q1(target costing+service industry)

        2014 Dec Q2(throughput accounting)
 
  Topic 2 Decision Making
 
  2014 Dec Q3(relevant CF/minimum pricing)
 
  2015 Dec Q4(CVP+做图)
 
  2010 Dec Q3(multi-limiting factor+shadow price)

        2015 June Q4(high-low method+optimal pricing)

        2011 Dec Q2(transfer price)
 
  Specimen paper from 2014 Q2(risk+maximin)Topic 3 Budgeting
 
  2014 Dec Q1(learning effect)
 
  2010 Dec Q5(Budgeting method)
 
  Topic 4 Standard Costing and Variance Analysis2016 June Q1(planning and operational variance2015 Dec Q3(mix and yield variance)
 
  Topic 5 Performance Management System
 
  2014 Dec Q4(balance score card)
 
  2015 Dec Q5(division performance evaluation)



        F9必做真题
 
  Topic 1 WC Management(Syllabus Part C)
 
  MCQ
 
  2015 Dec B3 Early settlement discount+foreign receivables

        2015 June B3 Factor
 
  2013 Dec Q3 Payable+stock
 
  2007 Dec Q4 Stock with lead time
 
  2014 Dec B1 Cash budget
 
  2016 June B1 Overtrading ratio
 
  Topic 2 Investment Appraisal(Syllabus Part D)MCQ
 
  2015 Dec Q5复杂NPV and discussion
 
  2010 June Q3 NPV改错
 
  2011 Dec Q1 NPV+sensitivity analysis+capital rationing

        2013 June Q1复杂NPV,ignore WC recovery
 
  2009 Dec Q1 Lease or buy+NPV
 
  2016 June Q5 NPV+terminal valuation
 
  Topic 3 Business Finance and Cost of Capital(Syllabus Part E)MCQ
 
  2016 June B4 complicated WACC
 
  2015 Dec B4 financing effect,project-specific cost of capital discuss

        2013 June Q2(complicated WACC,CAPM and project-specific cost of capital discussions)

        2013 Dec Q2(project-specific cost of capital calculation)

        2010 June Q2(measure capital structure)
 
  Topic 4 Valuation(Syllabus Part F) MCQ
 
  2008 June Q2 right issue+EMH
 
  2011 Dec Q3 Earning yield
 
  2013 June Q4 3 options(complicated)
 
  2012 June Q4 P/E+DVM(complicated)
 
  2015 June Q2 DVM+earning yield
 
  2015 June Q4 right issue+capital structure

        Topic 5 Risk(Syllabus G) MCQ
 
  2012 June Q3 SME+Islamism finance+forex risk(receipt)

        2012 Dec Q4 interest rate risk
 
  2016 June B2 Forex risk:forward+money market hedge(payment)interest rate risk type

        2015 June B1 forward+money market hedge(receipt)简单

        P4必做真题
 
  Topic 1 Advanced Investment Appraisal
 
  2013 June Q1(APV,FCF valuation)
 
  2015 June Q1(Oversea NPV)
 
  2013 Dec Q1 b(Real option of abandon)
 
  2010 Dec Q4(Dividend capacity)
 
  2009 June Q1(Project duration)
 
  Topic 2 A&M Valuation
 
  2015 Dec Q1(beta of Portfolio,P/E,FCF valuation,MBI,defense)

        2012 Dec Q4(consideration premium per share)

        2014 June Q4(BSOP valuation of E discussion)

        2010 June Q2(BSOP valuation of E calculation)

        Topic 3 Capital Reorganization&Business Reconstruction

        2015 Dec Q4(Islamic finance,securitization)Pilot paper

        2013 Q3(MBO,reorganization)
 
  Topic 4 Advanced Risk Management
 
  2016 June Q1(dividend capacity,currency forward,option,future)

        2015 Dec Q2(Netting,Interest option,collar)

        2013 June Q3(Currency forward,money market hedge,option)

        2014 June Q4(interest rate swap,duration

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