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  • 融躍教育

    ACCA云享智課

    價格: 35980.00

    課程簡介: 融躍教育結合多年教研教學經驗,打造全程直播授課,在“云端”帶領學生體驗高質量高效率高性價比的ACCA課程教學。 您可以隨時與老師展開互動,感受“面授”般的上課體驗,如果沒有趕上直播課,課程回放會實時生成,便于您跟上班級學習進度,可反復觀看,鞏固知識。

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    • ACCA-AFM VIP智播課
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    • ACCA財經詞匯
    • ACCA-F全科精品視頻題庫
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    • ACCA單科云享-F1
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    • ACCA單科云享-F9

    AFM基礎班

    • 1.Introduction

      • Introduction

    • 2.Part B Advanced investmentappraisal

      • Chapter 1 Capital cost and structure

      • Chapter 2 Investment Appraisal Format

      • Chapter 3 Other investment appraisal techniques

      • Chapter 4 Capital rationing

      • Chapter 5 Option pricing model

    • 3.Part C Acquisition and mergers

      • Chapter 6 Valuation

      • Chapter 7 Payment and financing in M&A

      • Chapter 8 Nature of acquisitions and mergers

    • 4.Part D Corporate reconstruction and re-organisation

      • Chapter 9 Financial and business recoinstruction

    • 5.Part E Treasury and advanced risk management techniques

      • Chapter 10 Interest rate risk

      • Chapter 11 Foreign exchange risk

      • Chapter 12 Interest and currency Swap

    • 6.AFM Wording summary 1

      • AFM Wording summary 1

    • 7.AFM Wording summary 2

      • AFM Wording summary 2

    習題班

    • 1.Part B 1-3 2012Dec.Q1

      • Part B 1-3 2012Dec.Q1

    • 2.Part C 7-4 2016June Q2-2

      • Part C 7-4 2016June Q2-2

    • 3.Part C 7-5 2013June Q4

      • Part C 7-5 2013June Q4

    • 4.Part C 7-6 2017Dec Q3

      • Part C 7-6 2017Dec Q3

    • 5.Part D 9-2 2017Dec Q1-1

      • Part D 9-2 2017Dec Q1-1

    • 6.Part D 9-3 2017Dec Q1-2

      • Part D 9-3 2017Dec Q1-2

    • 7.Part E 10-3 2017Dec Q4 deposit 1

      • Part E 10-3 2017Dec Q4 deposit 1

    • 8.Part E 10-3 2017Dec Q4 deposit 2

      • Part E 10-3 2017Dec Q4 deposit 2

    • 9.Part E 10-4 2015June Q4 borrow

      • Part E 10-4 2015June Q4 borrow

    • 10.Part E 11-4 2014June Q1

      • Part E 11-4 2014June Q1

    • 11.Part E 11-5 2016June Q1 1

      • Part E 11-5 2016June Q1 1

    • 12.Part E 11-5 2016June Q1 2

      • Part E 11-5 2016June Q1 2

    • 13.Part E 12-3 2014June Q1

      • Part E 12-3 2014June Q1

    • 14.Part E 12-4 2017June Q3 1

      • Part E 12-4 2017June Q3 1

    • 15.Part C 7-3 2016June Q2-1

      • Part C 7-3 2016June Q2-1

    • 16.Part C 6-6 2010June Q2

      • Part C 6-6 2010June Q2

    • 17.Part C 6-5 2014June Q3

      • Part C 6-5 2014June Q3

    • 18.Part B 1-4 2012Dec.Q1

      • Part B 1-4 2012Dec.Q1

    • 19.Part B 2-2DEC,2016q2

      • Part B 2-2DEC,2016q2

    • 20.Part B 2-3DEC2016q2

      • Part B 2-3DEC2016q2

    • 21.Part B 2-6 2014june Q2

      • Part B 2-6 2014june Q2

    • 22.Part B 2-7 2014June Q2

      • Part B 2-7 2014June Q2

    • 23.Part B 2-9 2015June Q1

      • Part B 2-9 2015June Q1

    • 24.Part B 2-10 2015June Q1

      • Part B 2-10 2015June Q1

    • 25.Part B 2-11 2015June Q1

      • Part B 2-11 2015June Q1

    • 26.Part B 3-4 2014DecQ3

      • Part B 3-4 2014DecQ3

    • 27.Part B 3-5 2016DecQ2

      • Part B 3-5 2016DecQ2

    • 28.Part B 4-1 Capital rationing&4 2009 June Q5

      • Part B 4-1 Capital rationing&4 2009 June Q5

    • 29.Part B 5-4 Real Option 2011June Q4

      • Part B 5-4 Real Option 2011June Q4

    • 30.Part B 5-5 2016 June Q4

      • Part B 5-5 2016 June Q4

    • 31.Part E 12-4 2017June Q3 2

      • Part E 12-4 2017June Q3 2

    沖刺班

    • 1.AFM Introduction

      • AFM Introduction

    • 2.2019.Dec.Q1 1

      • 2019.Dec.Q1 1

    • 3.2019.Dec.Q1 2

      • 2019.Dec.Q1 2

    • 4.2019.Mar.Q1 1

      • 2019.Mar.Q1 1

    • 5.2019.Mar.Q1 2

      • 2019.Mar.Q1 2

    • 6.2019.Mar.Q2 1

      • 2019.Mar.Q2 1

    • 7.2020.mar.Q1 1

      • 2020.mar.Q1 1

    • 8.2020.mar.Q1 2

      • 2020.mar.Q1 2

    • 9.2020.Mar.Q2 1

      • 2020.Mar.Q2 1

    • 10.Others & Revision-PA

      • Others & Revision-PA

    • 11.Others & Revision-dividend

      • Others & Revision-dividend

    • 12.Others & Revision-bond

      • Others & Revision-bond

    • 13.Part B Advanced Investment Appraisal 1

      • Part B Advanced Investment Appraisal 1

    • 14.Part B Advanced Investment Appraisal 2

      • Part B Advanced Investment Appraisal 2

    • 15.Part B Advanced Investment Appraisal 3

      • Part B Advanced Investment Appraisal 3

    • 16.Part C Acquisitions and Mergers

      • Part C Acquisitions and Mergers

    • 17.Part D Corporate Reconstruction and Reorganisation

      • Part D Corporate Reconstruction and Reorganisation

    • 18.Part E Treasury and Advanced Risk Management

      • Part E Treasury and Advanced Risk Management

    • 19.Wording summary & key words 1

      • Wording summary & key words 1

    • 20.Wording summary & key words 2

      • Wording summary & key words 2

    • 21.2020.Mar.Q2 2

      • 2020.Mar.Q2 2

    APM基礎班

    • 1.APM Introduction

      • APM Introduction

    • 2.Chapter 14 Strategic performance issues in complex business structures

      • Chapter 14 Strategic performance issues in complex business structures

    • 3.Chapter 13 Alternative views of performance measurement and management

      • Chapter 13 Alternative views of performance measurement and management

    • 4.Chapter 12 Performance measurement and strategic HRM issues

      • Chapter 12 Performance measurement and strategic HRM issues

    • 5.Chapter 11 The role of quality in performance management systems

      • Chapter 11 The role of quality in performance management systems

    • 6.Chapter 10 Non-financial performance indicators

      • Chapter 10 Non-financial performance indicators

    • 7.Chapter 9 Strategic performance measures in not-for-profit organisations

      • Chapter 9 Strategic performance measures in not-for-profit organisations

    • 8.Chapter 8 Divisional performance and transfer pricing issues

      • Chapter 8 Divisional performance and transfer pricing issues

    • 9.Chapter 7 Strategic performance measures in the private sector

      • Chapter 7 Strategic performance measures in the private sector

    • 10.Chapter 6 Performance measurement systems and reports

      • Chapter 6 Performance measurement systems and reports

    • 11.Chapter 5 Impact of risk and uncertainty

      • Chapter 5 Impact of risk and uncertainty

    • 12.Chapter 4 Organisational change, environmental and ethical issues

      • Chapter 4 Organisational change, environmental and ethical issues

    • 13.Chapter 3 Performance management and control

      • Chapter 3 Performance management and control

    • 14.Chapter 2 Performance hierarchy

      • Chapter 2 Performance hierarchy

    • 15.Chapter 1 Strategic management accounting

      • Chapter 1 Strategic management accounting

    • 16.Chapter 15 Predicting and preventing corporate failure

      • Chapter 15 Predicting and preventing corporate failure

    習題班

    • 1.Mock2-JIT

      • Mock2-JIT

    • 2. P5-Q29

      • P5-Q29

    • 3. P5-Q3

      • P5-Q3

    • 4. P5-Q1

      • P5-Q1

    • 5. P5-2019真題-2

      • P5-2019真題-2

    • 6.P5-2019真題-1

      • P5-2019真題-1

    • 7. P5-63

      • P5-63

    • 8.P5-62

      • P5-62

    • 9.P5-60-SWOT-valuechain-performance matrix-2

      • P5-60-SWOT-valuechain-performance matrix-2

    • 10. P5-60-SWOT-valuechain-performance matrix-1

      • P5-60-SWOT-valuechain-performance matrix-1

    • 11.P5-56-2

      • P5-56-2

    • 12. P5-56-1

      • P5-56-1

    • 13.P5-54

      • P5-54

    • 14. P5-34

      • P5-34

    • 15. P5-16-2

      • P5-16-2

    • 16. p5-16-1

      • p5-16-1

    • 17. P5-Q59

      • P5-Q59

    沖刺班

    • 1.沖刺班

      • 沖刺班

    測試

    • 1.測試

    SBL基礎班

    • 1.Stage 1 Effective Leadership

      • 1.Strategy,leadership and culture

      • 2.Stakehlders and social responsibility-1

      • 2.Stakehlders and social responsibility-2

      • 3.Impact of corproate governnace on strategy-1

      • 3.Impact of corproate governnace on strategy-2

    • 2.Stage 2 Optimizing Strategic Decision

      • 4.The external environemnt

      • 5.Strategy capability

      • 6.Competitive advantage amd strategic choices-1

      • 6.Competitive advantage amd strategic choices-2

    • 3.Stage 3 Assessing and managing risk and ethical issues

      • 7.Asessing and managing risk

      • 8.Internal control system

      • 9.Applying ethical principles

    • 4.Stage 4 Evaluating and Enabling Strategic Change

      • 10.Financial analysis

      • 11.Applications of IT

      • 12.E-business

    • 5.Stage 5 Implementing Strategic Change

      • 13.Enabling success and strategic change

      • 14.Process redesign

      • 15.Project management

    習題班

    • 1.習題課的解釋和介紹

      • 習題課的解釋和介紹

    • 2.12.Risk management

      • 12.Risk management

    • 3.13.Stakeholder management

      • 13.Stakeholder management

    • 4.14.Financial decision making

      • 14.Financial decision making

    • 5.Distruptivetechnology

      • Distruptivetechnology

    • 6.Strategy-question1

      • Strategy-question1

    • 7.Strategy-question2

      • Strategy-question2

    • 8.Strategy-question3

      • Strategy-question3

    • 9.Strategy-question4

      • Strategy-question4

    • 10.Strategy-question5

      • Strategy-question5

    • 11.11.Project management

      • 11.Project management

    • 12.10.Industry analysis

      • 10.Industry analysis

    • 13.1.Agency costs

      • 1.Agency costs

    • 14.2.Big data

      • 2.Big data

    • 15.3.Corproate governance

      • 3.Corproate governance

    • 16.4.External environment

      • 4.External environment

    • 17.5.Business case

      • 5.Business case

    • 18.6.Corporate citizenship

      • 6.Corporate citizenship

    • 19.7.Ethical issues

      • 7.Ethical issues

    • 20.8.Ethics

      • 8.Ethics

    • 21.9.Financial analysis

      • 9.Financial analysis

    • 22.Strategy-question6

      • Strategy-question6

    沖刺班

    • 1.LESSON-1

      • LESSON-1

    • 2.LESSON-14

      • LESSON-14

    • 3.LESSON-13

      • LESSON-13

    • 4.LESSON-12

      • LESSON-12

    • 5.LESSON-11

      • LESSON-11

    • 6.LESSON-10

      • LESSON-10

    • 7.LESSON-9

      • LESSON-9

    • 8.LESSON-8

      • LESSON-8

    • 9.LESSON-7

      • LESSON-7

    • 10.LESSON-6

      • LESSON-6

    • 11.LESSON-5

      • LESSON-5

    • 12.LESSON-4

      • LESSON-4

    • 13.LESSON-3

      • LESSON-3

    • 14.LESSON-2

      • LESSON-2

    • 15.LESSON-15

      • LESSON-15

    基礎班

    • 1.Introduction

      • 0 Introduction of SBR

    • 2.Part B

      • 1 Part B The financial reporting framework

      • Part B The financial reporting framework - Practice

    • 3.Part F

      • 2 Part F The financial reporting framework ED-Current issue

      • Part F The financial reporting framework ED-Current issue - Practice

    • 4.Part C

      • 3 Part C IFRS15 Revenue from contracts with customers

      • 17 IAS 21 Foreign transactions and entities

      • 16 IAS 41 Agriculture

      • 15 IAS 8 Accounting policies, changes in accounting estimates and errors

      • 14 IAS 12 Income Tax

      • 13 IFRS 13 Fair value measurement

      • 12 IFRS 2 Share-based payment

      • 11 Financial Instruments

      • 10 IAS 19 Employee benefits

      • 9 Part C Financial Instruments

      • 8 Part C IFRS 16 Lease

      • 7 Part C IAS 10 Events after the reporting period

      • 6 Part C IAS 37 Provisions, contingent liabilities and contingent assets

      • 5 Part C Non-current assets - Practice

      • 4 Part C Non-current assets

      • Part C IFRS15 Revenue from contracts with customers - Practice

      • 18 IFRS for Small and Medium-sized Entitie

    • 5.Part D

      • 19 Group introduction and revision

    • 6.Part A

      • 20 Fundamental ethical and professional principles

    • 7.Part E

      • 21 Interpret financial statements for different stakeholders

    習題班

    • 1.Sep 2018 Q3 (a)(i) Practice

      • Sep 2018 Q3 (a)(i) Practice

    • 2.Fundamental ethical and professional principles

      • Fundamental ethical and professional principles

    • 3.foreign translation-Rose(11 June)

      • foreign translation-Rose(11 June)

    • 4. Overview-section A

      • Overview-section A

    • 5. Overview-section B

      • Overview-section B

    • 6.define benefit

      • define benefit

    • 7. Overview-Standards I ( IAS 36 & IFRS 5)

      • Overview-Standards I ( IAS 36 & IFRS 5)

    • 8.Overview-Standards( IAS 37 & IFRS 9 & IFRS 15 & IFRS 16)

      • Overview-Standards( IAS 37 & IFRS 9 & IFRS 15 & IFRS 16)

    • 9. overview-Standards(IAS 19 & IFRS 2& IAS 8 & Ethical)

      • overview-Standards(IAS 19 & IFRS 2& IAS 8 & Ethical)

    • 10. current issue-ED framework

      • current issue-ED framework

    • 11.JOCATT GROUP

      • JOCATT GROUP

    • 12.IAS 41 Agriculture

      • IAS 41 Agriculture

    • 13.IAS 12 Income Tax

      • IAS 12 Income Tax

    • 14.MarJune 2017 Q4 (a) Practice

      • MarJune 2017 Q4 (a) Practice

    • 15.Part B The financial reporting framework - Practice

      • Part B The financial reporting framework - Practice

    • 16.Part C IFRS15 Revenue from contracts with customers - Practice

      • IFRS 15 Revenue

    • 17.Part C Non-current assets

      • IAS 38 Intangible assets

    • 18.Part C Non-current assets - Practice

      • IFRS 5 Non-current assets held for sale and discontinued operations

    • 19.IAS 19 Employee benefits

      • IAS 19 Employee benefits

    • 20. Financial Instruments

      • 11 Financial Instruments

    • 21.IFRS 2 Share-based payment

      • IFRS 2 Share-based payment

    • 22.IFRS 13 Fair value measurement

      • IFRS 13 Fair value measurement

    • 23.operating segements

      • operating segements

    沖刺班

    • 1.ACCA SBR 沖刺精品-1

      • ACCA SBR 沖刺精品-1

    • 2.ACCA SBR 沖刺精品-14

      • ACCA SBR 沖刺精品-14

    • 3.ACCA SBR 沖刺精品-15

      • ACCA SBR 沖刺精品-15

    • 4.ACCA SBR 沖刺精品-16

      • ACCA SBR 沖刺精品-16

    • 5.ACCA SBR 沖刺精品-17

      • ACCA SBR 沖刺精品-17

    • 6.ACCA SBR 沖刺精品-18

      • ACCA SBR 沖刺精品-18

    • 7.ACCA SBR 沖刺精品-19

      • ACCA SBR 沖刺精品-19

    • 8.ACCA SBR 沖刺精品-20

      • ACCA SBR 沖刺精品-20

    • 9.ACCA SBR 沖刺精品-21

      • ACCA SBR 沖刺精品-21

    • 10.ACCA SBR 沖刺精品-22

      • ACCA SBR 沖刺精品-22

    • 11.ACCA SBR 沖刺精品-13

      • ACCA SBR 沖刺精品-13

    • 12.ACCA SBR 沖刺精品-12

      • ACCA SBR 沖刺精品-12

    • 13.ACCA SBR 沖刺精品-11

      • ACCA SBR 沖刺精品-11

    • 14.ACCA SBR 沖刺精品-2

      • ACCA SBR 沖刺精品-2

    • 15.ACCA SBR 沖刺精品-3

      • ACCA SBR 沖刺精品-3

      • ACCA SBR 沖刺精品-3

    • 16.ACCA SBR 沖刺精品-4

      • ACCA SBR 沖刺精品-4

    • 17.ACCA SBR 沖刺精品-5

      • ACCA SBR 沖刺精品-5

    • 18.ACCA SBR 沖刺精品-6

      • ACCA SBR 沖刺精品-6

    • 19.ACCA SBR 沖刺精品-7

      • ACCA SBR 沖刺精品-7

    • 20.ACCA SBR 沖刺精品-8

      • ACCA SBR 沖刺精品-8

    • 21.ACCA SBR 沖刺精品-9

      • ACCA SBR 沖刺精品-9

    • 22.ACCA SBR 沖刺精品-10

      • ACCA SBR 沖刺精品-10

    • 23.ACCA SBR 沖刺精品-23

      • ACCA SBR 沖刺精品-23

    ACCA單詞班

    • 1.英語詞匯

      • 英語詞匯 Lecture 1.mp4

      • 英語詞匯 Lecture 2.mp4

      • 英語詞匯 Lecture 3.mp4

      • 英語詞匯 Lecture 4.mp4

      • 英語詞匯 CH4 Auditing1.mp4

      • 英語詞匯 CH4 Auditing2.mp4

      • 英語詞匯 CH5 Business analysis1.mp4

      • 英語詞匯 CH5 Business analysis2.mp4

      • 英語詞匯 CH6 Costing and price1.mp4

      • 英語詞匯 CH6 Costing and price2.mp4

      • 英語詞匯 CH7 Budgeting.mp4

      • 英語詞匯 CH8 Financing.mp4

      • 英語詞匯 CH9 Investing.mp4

      • 英語詞匯 CH10 Taxation.mp4

      • 英語詞匯 CH11 Hard skills and soft skills.mp4

    基礎班

    • 1.Business and Technology

      • 0-1. Introduction

    • 2.Chapter 1 Business organisations and their stakeholders

      • 1-1. Definition of organization&The reason for the existence of an organization

      • 1-2. Types of organization-1

      • 1-3. Types of organization-2

      • 1-4. Types of organization-3

      • 1-4. Types of organization-3

      • 1-6. Stakeholders conflict and management of stakeholders-1

      • 1-7. Stakeholders conflict and management of stakeholders-2

      • 1-8. Question

    • 3.Chapter 2 The business environment

      • 2-1. Business environment

      • 2-2. SWOT analysis &Porter’s Five Competitive Forces model

      • 2-3. Porter’s Value chain analysis&Value network

      • 2-4. The political environments

      • 2-5. Social and demographic factors-1

      • 2-6. Social and demographic factors-2

      • 2-7. Question

    • 4.Chapter 3 The legal framework

      • 3-1. Legal factors

      • 3-2. Data protection and security

      • 3-3. Consumer protection

      • 3-4. Question

    • 5.Chapter 4 The Marco-economics environment

      • 4-1. Definition of Marco-economics

      • 4-2. The business cycles

      • 4-3. The objectives of Marco-economics-1

      • 4-4. The objectives of Marco-economics-2

      • 4-5. The objectives of Marco-economics-3

      • 4-6. The objectives of Marco-economics-4

      • 4-7. The objectives of Marco-economics-5

    • 6.Chpater 5 Micro-economics factors

      • 5-1. Definition of micro-economics&Utility

      • 5-2. Demand-1

      • 5-3. Demand-2

      • 5-4. Supply-1

      • 5-5. Supply-2

      • 5-6. Equilibrium price

      • 5-7. Types of market

      • 5-8. Questions-1

      • 5-9. Questions-2

      • 5-10. Questions-3

      • 5-11. Questions-4

      • 5-12. Questions-5

    • 7.Chapter 6 Business organization structure

      • 6-1. The informal and informal business organization

      • 6-2. Business organization design-1

      • 6-3. Business organization design-2

      • 6-4. Business organization design-3

      • 6-5. Business organization design-4

      • 6-6. Business organization design-5

      • 6-7. Functions of department-1

      • 6-8. Functions of department-2

      • 6-9. Functions of department-3

      • 6-10. Functions of department-4

      • 6-11. Questions

    • 8.Chapter 7 Organizational culture and committees

      • 7-1. Organizational culture-1

      • 7-2. Organizational culture-2

      • 7-3. Organizational culture-3

      • 7-4. Committees-1

      • 7-5. Committees-2

      • 7-6. Committees-3

      • 7-7. Questions

    • 9.Chapter 8 Corporate governance and social responsibility

      • 8-1. Corporate governance-1

      • 8-2. Corporate governance-2

      • 8-3. Role of the BOD

      • 8-4. Corporate social responsibility (CSR)

    • 10.Chapter 9 Role of accounting

      • 9-1. Accounting-1

      • 9-2. Accounting-2

      • 9-3. Comparison of different software applications-1

      • 9-4. Comparison of different software applications-2

    • 11.Chapter 10 Control, security and audit

      • 10-1. Definition of internal control system

      • 10-2. Sales cycle&Purchases cycle-1

      • 10-3. Sales cycle&Purchases cycle-2

      • 10-4. Payroll system&Inventory system

      • 10-5. Internal audit&External audit

      • 10-6. IT system security and safety

      • 10-7. Impact of financial technology (Fintech) on accounting systems&Internal checks

      • 10-8. Information systems

      • 10-9. Questions

    • 12.Chapter 11 Identifying and preventing fraud

      • 11-1. Fraud-1

      • 11-2. Fraud-2

      • 11-3. Systems for preventing and detecting fraud

      • 11-4. Money laundering

      • 11-5. Questions

    • 13.Chapter 12 Leading and managing

      • 12-1. Leadership, management and supervision

      • 12-2. Theories of management-1

      • 12-3. Theories of management-2

      • 12-4. Trait (qualities) theory

      • 12-5. Style theory

      • 12-6. Contingency approaches to leadership

      • 12-7. Questions

    • 14.Chapter 13 Recruitment and selection

      • 13-1. Definition of recruitment and selection

      • 13-2. Job analysis

      • 13-3. Advertising vacancies

      • 13-4. Selection methods

      • 13-5. Discrimination

      • 13-6. Managing diversity

      • 13-7. Questions

    • 15.Chapter 14 Individual group and teams

      • 14-1. Individual

      • 14-2. Group&Team

      • 14-3. Team member roles-1

      • 14-4. Team member roles-2

      • 14-5. Team building

      • 14-6. Evaluating team effectiveness

      • 14-7. Questions

    • 16.Chapter 15 Motivating individuals and groups

      • 15-1. Maslow’s hierarchy of needs

      • 15-2. MeGregor’s theory X and Y

      • 15-3. Herzberg’s two-factor theory-1

      • 15-4. Herzberg’s two-factor theory-2

      • 15-5. Process theory&The reward packages

      • 15-6. Questions

    • 17.Chapter 16 Training and developments

      • 16-1. Learning theories

      • 16-2. The learning organization

      • 16-3. Systematic approach to training and developing

      • 16-4. Questions

    • 18.Chapter 17 Performance appraisals

      • 17-1. The purpose and process of performance appraisal

      • 17-2. Types of appraisal system

      • 17-3. The techniques of appraisal&The appraisal interviews

      • 17-4. Interview approaches&Barriers to effective appraisal

    • 19.Chapter 18 Personal effectiveness and communications

      • 18-1. Effective time management

      • 18-2. Competence frameworks and personal development

      • 18-3. Sources of conflict and solutions

      • 18-4. Communication in business-1

      • 18-5. Communication in business-2

      • 18-6. Questions

    • 20.Chapter 19 Ethical considerations

      • 19-1. Approaches to ethics&Management accountability

      • 19-2. Ethics management in organization

      • 19-3. Professional ethics

      • 19-4. Ethical threat

    基礎班

    • 1.Introduction

      • 0-1 Introduction

    • 2.Chapter 1 Accounting for management

      • 1-1 Information

      • 1-2 Planning, control and decision making

      • 1-3 Financial accounting and cost and management accounting

    • 3.Chapter 2 Sources of data and presenting information

      • 2-1 Types of data

      • 2-2 Source of data

      • 2-3 Big data

      • 2-4 Sampling

      • 2-5 Presenting information

    • 4.Chapter 3 Cost classification

      • 3-1 Direct cost and indirect cost

      • 3-2 Production and non-production cost

      • 3-3 Cost behaviour

      • 3-4 Cost codes

      • 3-5 Cost units, cost objects and responsibility centres

    • 5.Chapter 4a Forecasting

      • 4a-1 Correlation

      • 4a-2 Linear regression analysis

      • 4a-3 Time series

      • 4a-4 Index

      • 4a-5 Expected value

    • 6.Chapter 4b Summarising and analysing data

      • 4b-1 Grouped and ungrouped data

      • 4b-2 Average

      • 4b-3 Dispersion

      • 4b-4 Probabilities and expected values

      • 4b-5 Normal distribution

      • 4b-6 Using the distribution to calculate probabilities

    • 7.Chapter 5 Accounting for materials

      • 5-1 Ordering and issuing inventory

      • 5-2 The storage of raw material

      • 5-3 Inventory control level

      • 5-4 Inventory valuation

      • 5-5 Accounting for material

    • 8.Chapter 6 Accounting for labour

      • 6-1 Measuring labour activity

      • 6-2 Remuneration methods

      • 6-3 Recording labour costs

      • 6-4 Labour turnover

      • 6-5 Accounting for labour costs

    • 9.Chapter 7a Accounting for overheads

      • 7a-1 Introduction to absorption costing

      • 7a-2 Overhead allocation

      • 7a-3 Overhead apportionment

      • 7a-4 Overhead absorption

      • 7a-5 Over and under absorption of overheads

      • 7a-6 Ledger entries relating to overheads

    • 10.Chapter 7b Absorption and marginal costing

      • 7b-1 Marginal costing

      • 7b-2 Calculation of profit

      • 7b-3 Reconciling profits

      • 7b-4 Absorption costing vs marginal costing

    • 11.Chapter 8a Process costing

      • 8a-1 The basic of process costing

      • 8a-2 Losses in process costing

      • 8a-3 Losses with scrap value

      • 8a-4 Losses with a disposal cost

      • 8a-5 Valuing closing WIP

      • 8a-6 Valuing opening WIP- FIFO method

      • 8a-7 Valuing opening WIP- weighted average cost method

    • 12.Chapter 8b Process costing, joint products and by-products

      • 8b-1 Joint products and by-products

      • 8b-2 Dealing with common costs

    • 13.Chapter 9a Job, batch and service costing

      • 9a-1 Job costing

      • 9a-2 Batch costing

      • 9a-3 Service costing

    • 14.Chapter 9b Alternative costing principles

      • 9b-1 Activity based costing

      • 9b-2 Total quality management

      • 9b-3 Life cycle costing

      • 9b-4 Target costing

    • 15.Chapter 10a Budgeting

      • 10a-1 Budgeting planning and control systems

      • 10a-2 Controllable costs

      • 10a-3 Fixed and flexible budgets

      • 10a-4 Spreadsheet

    • 16.Chapter 10b The budgetary process

      • 10b-1 Budgetary preparation process

      • 10b-2 Functional budget

      • 10b-3 Cash budget

    • 17.Chapter 11 Making budgets work

      • 11-1 Behavioural implications of budgeting

      • 11-2 Participation and performance evaluation

      • 11-3 The use of budgets as targets

      • 11-4 The management accountant and motivation

    • 18.Chapter 12a Capital expenditure budgeting

      • 12a-1 Capital and revenue expenditure

      • 12a-2 Time value of money

    • 19.Chapter 12b Methods of project appraisal

      • 12b-1 Method of project appraisal

      • 12b-2 Net present value

      • 12b-3 The payback period

      • 12b-4 Internal rate of return(IRR)

      • 12b-5 Relevant and non-relevant cost

    • 20.Chapter 13 Standard costing

      • 13-1 Introduction to standard costing

      • 13-2 Setting standards

    • 21.Chapter 14a Cost variances

      • 14a-1 Direct material cost variances

      • 14a-2 Direct labour cost variances

      • 14a-3 Variable production overhead variances

      • 14a-4 Fixed production overhead variances

      • 14a-5 The reasons for cost variance

      • 14a-6 The significance of cost variance

    • 22.Chapter 14b Sales variances and operating statements

      • 14b-1 Sales variances

      • 14b-2 Operating statements

      • 14b-3 Variances in a standard MC system

      • 14b-4 Deriving actual data from standard details and variances

      • 14b-5 Control action

    • 23.Chapter 15 Target setting

      • 15-1 Performance measurement and mission statement

      • 15-2 Goals and objectives

      • 15-3 Benchmarking

      • 15-4 External conditions

    • 24.Chapter 16 Financial performance measurement

      • 16-1 Performance measures

      • 16-2 Profitability

      • 16-3 Liquidity

      • 16-4 Efficiency ratio

      • 16-5 Gearing ratio

      • 16-6 Management performance measures

      • 16-7 Cost reduction

      • 16-8 Value analysis

    • 25.Chapter 17 Assessing non-financial performance

      • 17-1 Non-financial objectives

      • 17-2 Performance measures for manufacturing businesses

      • 17-3 Performance measures for contract and process costing environment

      • 17-4 Performance measures for services

      • 17-5 3E

      • 17-6 The balanced scorecard

    基礎班

    • 1.Introduction

      • 0-1. Introduction

    • 2.Chapter 1 Introduction To Financial Accounting

      • 1-1. Definition of financial accounting

      • 1-2. Types of accounting

      • 1-3 Business entity

      • 1-4. Users of financial information

      • 1-5. Governance

      • 1-6.1 The elements of the financial statements

      • 1-6.2.1 SOFP

      • 1-6.2.2 SOPL and OCI

    • 3.Chapter 2 The Regulatory Framework

      • 2 The Regulatory Framework

    • 4.Chapter 3 The Conceptual Framework

      • 3-1.Underlying assumption

      • 3-2.The qualitative characteristics of financial information

      • 3-3.Accounting concepts

    • 5.Chapter 4 Double- Entry Bookkeeping

      • 4-1.Debit and Credit

      • 4-2.exercise

    • 6.Chapter 5 Accounting Process

      • 5-1.Source documents

      • 5-2.books of prime entry

      • 5-3.From ledger to financial statements

    • 7.Chapter 6 Sales And Purchases

      • 6-1.Recording sales and purchase returns

      • 6-2.Sales Tax

    • 8.Chapter 7 Inventory

      • 7-1.IAS 2 Inventory

      • 7-2.Counting inventory

      • 7-3.Measurement of inventories

    • 9.Chapter 8 Tangible Non-Current Assets

      • 8-1. NCA&CA

      • 8-2. Capital&revenue expenditure

      • 8-3. IAS 16 PPE

      • 8-3.1 IAS 16 PPE initial measurements and depreciation

      • 8-3.2 Changes in accounting estimates

      • 8-3.3 Disposal NCA和總結

      • 8-3.4 Revaluation of NCA

      • 8-3.5 NCA registers

      • 8-3.6 Disclosure

    • 10.Chapter 9 Intangible Non-Current Assets

      • 9-1.Definition

      • 9-2.Research and development

      • 9-3.Amortization

      • 9-4.Goodwill

      • 9-5.Disclosure

    • 11.Chapter 10 Accruals And Prepayments

      • 10-1.prepayment

      • 10-2.accruals

      • 10-3.accrued income

      • 10-4.prepaid income

    • 12.Chapter 11 Irrecoverable Debts And Allowance For Receivables

      • 11-1. bad debts and allowance for receivables

      • 11-2. Example and 總結

    • 13.Chapter 12 Provision And Contingencies

      • 12-1. Liability

      • 12-2. provision

      • 12-3. Contingent liability

      • 12-4. Contingent assets

    • 14.Chapter 13 Capital Structure and finance costs

      • 13-1. Basic concepts

      • 13-2. Difference between company and sole trade

      • 13-3.1 Authorised share capital

      • 13-3.2 Two type of share capital

      • 13-3.3 Preference shares

      • 13-4. Other reserves

      • 13-5. Statment of change in equity

      • 13-6. Debt

      • 13-7. Chapter 13總結

    • 15.Chapter 14 Trial Balance

      • 14-1.Trial balance

      • 4-2.1 Errors will not affet TB

      • 14-2.2 errors will affect TB

      • 14-3. example

    • 16.Chapter 15 Petty Cash and Bank Reconciliation

      • 15-1. petty cash system

      • 15-2. bank reconciliation

    • 17.Chapter 16 Control Account And Reconciliation

      • 16-1. Introduction

      • 16-2. Reconciliation

      • 16-3. Contra entries

      • 16-4. Sale return

      • 16-5. purchase return

      • 16-6. Interest on overdue accounts

      • 16-7. A receivable ledger control account

      • 16-8. A payable ledger control account

      • 16-9. Supplier statement reconciliation

    • 18.Chapter 17 Year-End Adjustments And Financial Statements

      • 17-1. Year-end ajustment and 報表復習

      • 17-2. example

    • 19.Chapter 18 Incomplete Records

      • 18 Incomplete Records

    • 20.Chapter 19 Events After The Reporting Period

      • 19 Events After The Reporting Period

    • 21.Chapter 20 Statement Of Cash Flows

      • 20-1. Definintion and direct method

      • 20-2. indirect method

      • 20-3. example

    • 22.Chapter 21 Introduction To Consolidation

      • 21-1. Summarise the different types of investment

      • 21-2. Subsidiary

      • 21-3. Associate

      • 21-4. Trade investment

    • 23.Chapter 22 Consolidated financial statements

      • 22-1. Basic principle of consolidated SOFP

      • 22-2. 合并資產負債表邏輯-1

      • 22-2. 合并資產負債表邏輯-2

      • 22-2.1 合并資產負債表example

      • 22-3. 合并利潤表邏輯

      • 22-4. 合并報表-example 2

      • 22-4. 合并報表-example 3

      • 22-4. 合并報表-example 4

      • 22-4. 合并報表-example 5

    • 24.Chapter 23 Analysis Of Financial Statements

      • 23-0. Introduction

      • 23-1. Profitability

      • 23-2. Long-term solvency and stability

      • 23-3. Short-term solvency and liquidity

      • 23-4. Efficiency

      • 23-5. Limitations of ratio analysis

    • 25.Chapter 24 Disclosures

      • 24-1. Disclosures

      • 24-2. Example

      • 24-2. Example

    基礎班

    • 1.The Introduction of LW

      • The Introduction of LW

    • 2.Chapter 1 Law and the legal system

      • 1-1.What is law

      • 1-2 Types of law

      • 1-3.Structure of the courts

    • 3.Chapter 2 Sources of law

      • 2-1.Case law

      • 2-2.Legislation

      • 2-3.Statutory interpretation

      • 2-4.Human Rights Act 1998

    • 4.Chapter 3-4 Formation of contract

      • 3-1.The nature of a simple contract

      • 3-2.Agreement

      • 3-3.Consideration

      • 3-4.Intention to create legal relations

      • 3-5.Doctrine of privity

    • 5.Chapter 5 Content of contracts

      • 5-1 Terms and representations

      • 5-2 Sources of terms

      • 5-3 Classification of contract terms

      • 5-4 Exclusion clauses

    • 6.Chapter 6 Breach of contract and remedies

      • 6-1 Discharge of contract

      • 6-2 Breach of contract

      • 6-3 Common law remedies

      • 6-4 Equitable remedies

    • 7.Chapter 7 The law of torts and professional negligence

      • 7-1 Tort and other wrongs

      • 7-2 Tort of negligence

      • 7-3 Liability for negligence

      • 7-4 Professional negligence

    • 8.Chapter 8 Contract of employment

      • 8-1 Employment and self-employment

      • 8-2 Employment contract and rights and duties

    • 9.Chapter 9 Dismissal and redundancy

      • 9-1 Dismissal

      • 9-2 Redundancy

    • 10.Chapter 10 Agency law

      • 10-1 Definition of agent

      • 10-2 Formation of agency relationship

      • 10-3 Authority of the agent

      • 10-4 Termination of agency

      • 10-5 Liability of the agent for contracts formed

    • 11.Chapter 11 Partnership

      • 11-1 The introduction of Partnership

      • 11-2 Unlimited Partnership

      • 11-3 Limited Partnership

      • 11-4 Limited Liability Partnership

    • 12.Chapter 12 Corporations and legal personality

      • 12-1 Sole traders

      • 12-2 Company

      • 12-3 Lifting the veil of incorporation

      • 12-4 Types of company

    • 13.Chapter 13 Company formation

      • 13-1 Promoters 公司發起設立人

      • 13-2 Pre-incorporation contracts 公司成立前所訂立的合同

      • 13-3 Company registration procedures 公司登記設立程序

      • 13-4 Statutory books, records and returns 法定登記簿、會計記錄及申報

    • 14.Chapter 14 Constitution of company

      • 14-1 Constitution of a company 公司章程

      • 14-2 Company Objects and capacity 目的條款、經營范圍

      • 14-3 Company name 公司名稱

    • 15.Chapter 15 Share capital

      • 15-1 The nature of shares and capital

      • 15-2 Types of shares

      • 15-3 Class rights

      • 15-4 Allotment of shares

      • 15-5 Issue shares-Payment for shares

    • 16.Chapter 16 Loan capital

      • 16-1 Borrowing

      • 16-2 Charge

    • 17.Chapter 17 Capital maintenance and dividend law

      • 17-1 Capital maintenance

      • 17-2 Dividend law

    • 18.Chapter 18 Company directors

      • 18-1 Directors

      • 18-2 Appointment, disqualification and removal

      • 18-3 Duties of directors

      • 18-4 Power of directors

    • 19.Chapter 19 Other company officer

      • 19-1 Company secretary

      • 19-2 Company auditor

    • 20.Chapter 20 Company meetings and resolution

      • 20-1 Company meetings

      • 20-2 Resolutions

    • 21.Chapter 21 Insolvency and administration

      • 21-1 Winding up and liquidation

      • 21-2 Administration

    • 22.Chapter 22 Fraudulent and criminal behaviour

      • 22-1 Insider dealing 內幕交易罪

      • 22-2 Market abuse 市場操縱

      • 22-3 Money laundering 洗錢罪

      • 22-4 Fraudulent and wrongful trading 欺詐交易罪及過錯交易

      • 22-5 Bribery 賄賂

      • 22-6 Other offences

    基礎班

    • 1.機考平臺操作指南

      • ACCA官網登錄方法

      • ACCA官網機考操作 PM-FM

    • 2.Chapter 1 Management activies

      • 1-1 Levels of management activies

    • 3.Chapter 2 Information

      • 2-1 Sources of management accounting information

      • 2-2 Costs of information

      • 2-3 Communication of information

      • 2-4 Control over generating and distributing internal information

      • 2-5 Security and confidential information

    • 4.Chapter 3 Information system

      • 3-1 Information system &Types of information system

    • 5.Chapter 4 Big data

      • 4-1 Big data

    • 6.Chapter 5 Specialist cost and management accounting techniques

      • 5-1 Absorption costing

      • 5-2 Marginal costing

      • 5-3 Activity based costing

      • 5-4 Target costing

      • 5-5 Life cycle costing

      • 5-6 Environmental accounting

      • 5-7 Throughput accounting

    • 7.Chapter 6 Limiting factor analysis

      • 6-1 Limiting factors

      • 6-2 Make-or-buy decision

      • 6-3 Linear programming

      • 6-4 Slack and surplus

      • 6-5 Shadow price

      • 6-6 throughput accounting, limiting factor analysis 計算題套路總結

    • 8.Chapter 7 CVP analysis

      • 7-1 Single product situation

      • 7-2 Multi-product situation

    • 9.Chapter 8 Pricing decisions

      • 8-1 Influences on price&Market

      • 8-2 Demand

      • 8-3 Profit-maximising priceoutput level

      • 8-4 Pricing strategy

    • 10.Chapter 9 Make-or-buy and other short term decisions

      • 9-1 Relevant cost

      • 9-2 Relevant cost of material

      • 9-3 Relevant cost of labour

      • 9-4 Make-or-buy decision

      • 9-5 Outsouring

    • 11.Chapter 10 Risk and uncertainty

      • 10-1 Risk and uncertainty

      • 10-2 Maximum decision rule&Maximax desision rule&Minimax regret rule

      • 10-3 Decision trees&Sensitivity analysis

    • 12.Chapter 11 Quantitative techniques and standard cost

      • 11-1 Correlation&High-low method

      • 11-2 Linear regression analysis&Time series analysis

      • 11-3 Learning curve model

      • 11-4 Derivation of the learning rate

      • 11-5 Standard cost

    • 13.Chapter 12 Budgetary systems and types of budget

      • 12-1 Plan and control cycle

      • 12-2 Fixed and flexible budget

      • 12-3 Incremental budget&ZBB&ABB

    • 14.Chapter 13 Variance analysis

      • 13-1 Material variance

      • 13-2 Labour variance

      • 13-3 Variable and Fixed production overhead variances

      • 13-4 Sales variances

      • 13-5 Operating statement

      • 13-6 Planning and operational variance

    • 15.Chapter 14 Performance measurement and control

      • 14-1 Performance measurement and control-1

      • 14-2 Performance measurement and control-2

    • 16.L47考前注意事項

      • L47考前注意事項

    基礎班

    • 1.機考平臺操作指南

      • ACCA官網登錄方法

      • ACCA官網機考操作 PM-FM

    • 2.Introduction

      • Introduction

    • 3.Chapter 1 The UK tax system

      • 1-1.The overall function and purpose of tax

      • 1-2.Types of tax

      • 1-3.Overall structure and UK tax system

      • 1-4.Sources of revenue law and practice

      • 1-5.Tax avoidance and tax evasion

      • 1-6.Ethical and professional approach

    • 4.Chapter 2 Outline of income tax

      • Chapter 2 content

      • 2-1.The Uk resident

      • 2-2.Tax year

      • 2-3.Lay out of income tax computation

      • 2-4.Classification of income

      • 2-5.Deductible interest

      • 2-6.Personal allowance

      • 2-7 Tax rate

      • 2-8.Gift aid donations&Personal pension contribution

      • 2-9.Spouse special arrangements

      • 2-10.Accrued income scheme

      • 2-11.In class exercise

    • 5.Chapter 3 Trading income

      • 3-1.The badges of trade

      • 3-2.Pro forma for tax ajusted trading profit

      • 3-3.Adjustment of expenditure(1)

      • 3-3.Adjustment of expenditure(2)

      • 3-4.Ajustment of income

      • 3-5.Cash basis for small business

      • Chapter 3 exercise

    • 6.Chapter 4 Basis of assessment

      • 4-1.Basis period&Tax year&Period of account

      • 4-2.Current year basis

      • 4-3.Opening basis year rules

      • 4-4.Overlap profit

      • 4-5.Closing basis year rules

      • 4-6.Choice of accounting date-first time

      • 4-7.Loss in the early years of trade

      • 4-8.Exercise

    • 7.Chapter 5 Capital allowance

      • 5-1.Definition of Capital allowances

      • 5-2.Classification of plant&machinery

      • 5-3.Allowance &4.Exercise

      • 5-4 Allowance-2

      • 5-5 Exercise

    • 8.Chapter 6 Property income

      • 6-1 Property business income

      • 6-2 Rent a room relief

      • 6-3 Furnished holiday letting profit&4.Exercise

    • 9.Chapter 7 Reliefs for individual trading losses

      • 7-1 Trading profit assessment

      • 7-2 Carry forward trade loss relief

      • 7-3 Trade loss relief against genneral income

      • 7-4 Trade loss relief against capital gain

      • 7-5 Losses in the early years of a trade

      • 7-6 Terminal trade loss relief

      • 7-7 The choice between loss reliefs

      • 7-8 Exercise

    • 10.Chapter 8 Partnership

      • 8-1 Assessments of partnerships to tax

      • 8-2 Change in membership of partnership

      • 8-3 Loss relief for partners

    • 11.Chapter 9 Benefits

      • 9-1 General rule

      • 9-2 Living accommodation benefit

      • 9-3 Living expenses of living accommodation

      • 9-4 Company car and fuel benefit

      • 9-5 Beneficial loan

      • 9-6 Private use of employer's assets

      • 9-7 Other benefits

      • 9-8 Exempt benefits

    • 12.Chapter 10 Employment income

      • 10-1 Employment and self employment

      • 10-2 Basis of assessment for employment income

      • 10-3 Allowable deductions

      • 10-4 Statutory approved mileage allowances

      • 10-5 The PAYE system

    • 13.Chapter 11 National insurance contribution and pension

      • 11-1 Scope of national insurance contributions

      • 11-2 Choice of business medium

      • 11-3 Types of pension scheme

      • 11-4 Tax relief rules for pension

      • 11-5 Annual allowance

      • 11-6 Lifetime allowance

    • 14.Chapter 12 Self-assessment: individuals

      • 12-1 Self-assessment system introduciton

      • 12-2 Tax return

      • 12-3 Payment of income tax and CGT

      • 12-4 HMRC power

    • 15.Chapter 13 Outline of Corporation tax

      • 13-1 Company Residence

      • 13-2 Accounting Period

      • 13-3 Lay out of corporation tax computation

      • 13-4 Tax rate

      • 13-5 Dividends income

      • 13-6 Long period of account

    • 16.Chapter 14 Computing the corporation tax

      • 14-1 Trading income

      • 14-2 Property income

      • 14-3 Interest income&interest payable

      • 14-4 Misscellaneous income

      • 14-5 Gift aid donations

    • 17.Chapter 15 Relief for corporation trading losses

      • 15-1 Carry forward trade loss relief

      • 15-2 Trade loss relief against total profit

      • 15-3 Terminal trade loss relief

      • 15-4 Factors influencing choice of loss relief

      • 15-5 Capital losses

      • 15-6 Property business losses

    • 18.Chapter 16 Groups of companies

      • 16-1 Group relief

      • 16-2 Chargeable gain groups

    • 19.Chapter 17 Self-assessment: companies

      • 17-1 Tax return

      • 17-2 Payment of corporation tax and interest

    • 20.Chapter 18 Chargeable gain: individual

      • 18-1 Chargeable person,disposal and assets

      • 18-2 Computing a gain or loss

      • 18-3 The annual exempt amount

      • 18-4 Capital losses

      • 18-5 Transfer between spouses-civil partners

      • 18-6 Part disposals

      • 18-7 The damage,loss or destruction of an asset

      • 18-8 Chattels

      • 18-9 Principal private residence relief(PPR)

      • 18-10 Business relief

      • 18-11 Shares and securities

    • 21.Chapter 19 Chargeable gains: companies

      • 19-1 Corporation tax on chargeabe gains

      • 19-2 Indexation allowance

      • 19-3 Disposal of shares by companies

      • 19-4 Rollover relief

      • 19-5 Capital loss

    • 22.Chapter 20 Value added tax

      • 20-1 The principles of VAT

      • 20-2 Registration

      • 20-3 Deregistration

      • 20-4 Accoutning for and administering VAT

      • 20-5 Calculation of VAT

      • 20-6 VAT invoices and records

      • 20-7 Penalties

      • 20-8 Special schemes

      • 20-9 Oversea aspects

    • 23.Chapter 21 Inheritance tax

      • 21-1 Definition

      • 21-2 Rate of tax

      • 21-3 Taper relief

      • 21-4 Computaion format

      • 21-5 Tax liability on death estate

      • 21-6 Payment of IHT

      • 21-7 Advantages of lifetime transfers

      • 21-8 Transfer of a spouse's unused nil rate

      • 21-9 Basic inheritance tax plannings

    基礎班

    • 1.機考平臺操作指南

      • ACCA官網登錄方法

      • ACCA官網機考操作 PM-FM

    • 2.Introduction

      • Introduction-1

      • Introduction-2

    • 3.Chapter 1 The conceptual framework

      • 1-1 Conceptual framework-1

      • 1-2 Conceptual framework-2

      • 1-3 Qualitative characteristics of useful financial information-1

      • 1-4 Qualitative characteristics of useful financial information-2

      • 1-5 The elements of financial statements

      • 1-6 Recognitio

      • 1-7 Measurement

      • 1-8 Fair presentation and compliance with IFRS

      • 1-9 Pro forma financial statements

    • 4.Chapter 2 The regulatory framework

      • 2-1 The regulatory framework

    • 5.Chapter 3.1 Tangible non-current assets

      • 3.1-1 IAS 16 Property,plant and equipment-Definition&Recognition

      • 3.1-2 IAS 16 Property,plant and equipment-Initial measurement

      • 3.1-3 IAS 16 Property,plant and equipment-Subsequent expenditure-1

      • 3.1-4 IAS 16 Property,plant and equipment-Subsequent expenditure-2

      • 3.1-5 IAS 16 Property,plant and equipment-Subsequent measurement-1

      • 3.1-6 IAS 16 Property,plant and equipment-Subsequent measurement-2

      • 3.1-7 IAS 16 Property,plant and equipment-Subsequent measurement-3

      • 3.1-8 IAS 16 Property,plant and equipment-Subsequent measurement-4

      • 3.1-9 IAS 16 Property,plant and equipment-Other aspects

    • 6.Chapter 3.2 IAS40 Investment property

      • 3.2-1 IAS40 Investment property

    • 7.Chapter 3.3 IAS23 Borrowing costs

      • 3.3-1 IAS23 Borrowing costs

    • 8.Chapter 4 IAS38 Intangible assets

      • 4-1 Definition&Recognition

      • 4-2 Acquired intangible assets

      • 4-3 Internally generated intangible

      • 4-4 Measurement

    • 9.Chapter 5 Impairment of assets

      • 5-1 IAS 36 Impairment of assets

      • 5-2 Cash generating units

      • 5-3 Goodwill and the impairment of assets

      • 5-4 Accounting treatment of an impairment loss

    • 10.Chapter 6.1 IFRS 15 revenue from contract with customers

      • 6.1-1 Definition

      • 6.1-2 IFRS 15 Revene from contracts with customers-1

      • 6.1-3 IFRS 15 Revene from contracts with customers-2

      • 6.1-4 IFRS 15 Revene from contracts with customers-3

      • 6.1-5 Step 5Recognise revenue when (or as) a performance obligation is satisfied-1

      • 6.1-6 Step 5Recognise revenue when (or as) a performance obligation is satisfied-2

      • 6.1-7 Step 5-Recognise revenue when (or as) a performance obligation is satisfied-3

      • 6.1-8 Common types of transaction-1

      • 6.1-9 Common types of transaction-2

      • 6.1-10 Common types of transaction-3

      • 6.1-11 Presentation and disclosure

    • 11.Chapter 6.2 IAS 20 Government grants

    • 12.Chapter 7 Introduction to groups

      • 7-1 Introduction to groups

    • 13.Chapter 8 The consolidated statement of financial position

      • 8-1 Principal of consolidated financial statement-1

      • 8-2 Principal of consolidated financial statement-2

      • 8-3 Principal of consolidated financial statement-3

      • 8-4 Principal of consolidated financial statement-4

      • 8-5 procedures(workings)

    • 14.Chapter 9 The consolidated statement of profit or loss and other c

      • 9-1 The consolidated statement of profit or loss and other comprehensive income

    • 15.Chapter 10 Accounting for associates

      • 10-1 Accounting for associates

    • 16.Chapter 11 Financial instruments

      • 11-1 The need for a standard

      • 11-2 IAS 32 Financial instruments

      • 11-3 IFRS 9 Recognition of financial instruments-1

      • 11-4 IFRS 9 Recognition of financial instruments-2

      • 11-5 IFRS 9 Recognition of financial instruments-3

      • 11-6 IFRS 9 Recognition of financial instruments-4

      • 11-7 IFRS 9 Recognition of financial instruments-5

    • 17.Chapter 12 IFRS 16 Leasing

      • 12-1 IFRS 16-1

      • 12-2 IFRS 16-2

      • 12-3 IFRS 16-3

      • 12-4 Lessee accounting-1

      • 12-5 Lessee accounting-2

      • 12-6 Sale and leaseback-1

      • 12-7 Sale and leaseback-2

      • 12-8 Sale and leaseback-3

    • 18.Chapter 13 IAS 37 Provisions and IAS 10 Events after the reporting

      • 13-1 Provisions-1

      • 13-2 Provisions-2

      • 13-3 Provisions-3

      • 13-4 Contingent liabilities&Contingent asset

      • 13-5 Events after the reporting

    • 19.Chapter 14 IAS 2 Inventory & IAS 41 Agriculture

      • 14-1 IAS 2 Inventory-1

      • 14-2 IAS 2 Inventory-2

      • 14-3 IAS 41 Agriculture

    • 20.Chapter 15 Taxation

      • 15-1 Current tax

      • 15-2 Deferred tax-1

      • 15-3 Deferred tax-2

      • 15-4 Deferred tax-3

      • 15-5 Taxation in company accounts

    • 21.Chapter 16 Presentation of published financial statements

      • 16-1 IAS 1 Presentation of financial statements

      • 16-2 Examples-1

      • 16-3 Examples-2

      • 16-4 Examples-3

    • 22.Chapter 17 Reporting financial performance

      • 17-1 IAS 8 Accounting policies, changes in accounting estimates and errors

      • 17-2 IFRS 5 Non-current assets held for sale and discontinued operations

      • 17-3 IAS 21 Foreign currency

    • 23.Chapter 18 Earnings per share

      • 18-1 Basic EPS

      • 18-2 Effect on EPS of changes in capital structure

      • 18-3 Diluted EPS

      • 18-4 EPS as a perfermance indicator

    • 24.Chapter 19 Interpretation of financial statements

      • 19-1 Analysis and interpretation

      • 19-2 Financial ratios-1

      • 19-3 Financial ratios-2

      • 19-4 Financial ratios-3

      • 19-5 Interpretation-1

      • 19-6 Interpretation-2

      • 19-7 Interpretation-3

    • 25.Chapter 20 Limitations of financial statements and interpretation

      • 20-1 Limitations of financial statements and interpretation techniques

    • 26.Chapter 21 Statement of cash flow

      • 21-1 IAS7 statement of cash flows

      • 21-2 Preparing a statement of cash flows-1

      • 21-3 Preparing a statement of cash flows-2

      • 21-4 Interpretation of statement of cash flows

    • 27.Chapter 22 Specialised, not-for-profit and public sector entities

      • 22-1 Specialised, not-for-profit and public sector entities

    基礎班

    • 1.機考平臺操作指南

      • ACCA官網登錄方法

      • ACCA官網機考操作 PM-FM

    • 2.Introduction

      • 0-1 Introduction of AA

    • 3.Chapter 1 audit and other assurance engagement

      • 1-1 Assurance services

      • 1-2 Assurance services

    • 4.Chapter 2 statutory audit and regulation

      • 2-1 Legal process of external auditor

      • 2-2 The regulatory framework

    • 5.Chapter 3 corporate goverance

      • 3-1 Separation ownership and control

      • 3-2 How to solve the agency problem

      • 3-3 Responsibility of borad of director

      • 3-4 Communication with Those Charged with Goverance

    • 6.Chapter 4 professional ethics and quality control procedures

      • 4-1 Professional ethics-Fundamental principles of IFAC

      • 4-2-1 Professional ethics-Self-interest threats-Introduction

      • 4-2-2 Professional ethics-Self-interest threats-Financial interests&Close business relationships

      • 4-2-3 Professional ethics-Self-interest threats-Employment with an client&Partner on client board-subcommittee

      • 4-2-4 Professional ethics-Self-interest threats-Family and personal relationship&Compensation and evaluation policies

      • 4-2-5 Professional ethics-Self-interest threats-Gifts and hospitality&Loan and guarantees

      • 4-2-6 Professional ethics-Self-interest threats-Overdue fees&Contingent fees

      • 4-2-7 Professional ethics-Self-interest threats-High percentage of fee&Lowballing

      • 4-2-8 Professional ethics-Self-interest threats Recruitment&Holding of client assets

      • 4-3-1 Professional ethics-Self-review threats-Recent service with an audit client&Provision of non-audit services in general&Pre

      • 4-3-2 Professional ethics-Self-review threats-Valuation service&Taxation service&Internal audit service

      • 4-3-3 Professional ethics-Self-review threats-Corporate finance&IT system service&Temporary Staff assignments

      • 4-4 Professional ethics-Familiarity threats

      • 4-5 Professional ethics-Advocacy threats

      • 4-6 Professional ethics-Intimidation threats

      • 4-7 Professional ethics-Conflicts of interest

      • 4-7-1 Exercise

      • 4-8 Accepting audit appointments

    • 7.Chapter 5 internal audit

      • 5-1 Internal audit VS external audit

      • 5-2 Factors to consider before establishing an IA

      • 5-3 The role of internal audit function

      • 5-4 Inherent limitation of internal audit function

      • 5-5 Outsourcing of internal audit function

    • 8.Chapter 6 Risk assessment and responses to assessed risks

      • 6-1 Components of audit risk

      • 6-2 Understanding the entity and its environment

      • 6-3 Assessing the risks of material misstatement and Respond

      • 6-4 Professional scepticism and professional judgment

      • 6-5 Fraud (ISA 240)

      • 6-6 Compliance with law and regulations (ISA 250)

    • 9.Chapter 7 Audit Strategy, Audit Planning and Documentation

      • 7-1 Audit strategy

      • 7-2 Audit planning

      • 7-3 Interim and final audit

      • 7-4 Materiality

      • 7-5 Audit documentation

    • 10.Chapter 8 Introduction to Audit Evidence

      • 8-1 Sufficient appropriate audit evidence

      • 8-2 Audit procedures for obtaining audit evidence

      • 8-3 Analytical Procedures

    • 11.Chapter 9 Internal control

      • 9-1 Internal control

      • 9-2 Control theory

      • 9-3 Understand and document of internal control

      • 9-4 Communication of deficiencies in internal control

      • 9-5 Internal controls in a computerized environment

    • 12.Chapter 10 Types of internal control

      • 10-1 Sales cycle

      • 10-2 Purchases cycle

      • 10-3 Payroll-1

      • 10-4 Payroll-2

      • 10-5 Cash

      • 10-6 Inventory

      • 10-7 Non-current Asset

    • 13.Chapter 11 Audit sampling, Automated tools and techniques and usin

      • 11-1 Testing 100% of items in a population

      • 11-2 Testing specific items

      • 11-3 Audit sampling (ISA 530)

      • 11-4 Automated tools and techniques

      • 11-5 Using the work of others

    • 14.Chapter 12 Substantive procedure

      • 12-1 Overall

      • 12-2 Cash and bank-1

      • 12-3 Cash and bank-2

      • 12-4 Non-current assets-1

      • 12-5 Non-current assets-2

      • 12-6 Non-current assets-3

      • 12-7 Receivables and sales-1

      • 12-8 Receivables and sales-2

      • 12-9 Inventories-1

      • 12-10 Inventories-2

      • 12-11 Payables, accruals and purchases

      • 12-12 Provision and contingencies

      • 12-13 Payroll and directors’ emoluments-1

      • 12-14 Payroll and directors’ emoluments-2

      • 12-15 Accounting estimates

      • 12-16 Share issuance

      • 12-17 Bank loans

    • 15.Chapter 13 Audit not-for-profit organizations and small organisati

      • 13-1 Not-for-profit organizations

      • 13-2 Auditing small organizations

    • 16.Chapter 14 Audit review and finalization

      • 14-1 Subsequent events

      • 14-2 Going concern

      • 14-3 Management representations

      • 14-4 Overall review

      • 14-5 Misstatements

    • 17.Chapter 15 Reports

      • 15-1 An unmodified report

      • 15-2 Modified reports

    基礎班

    • 1.機考平臺操作指南

      • ACCA官網登錄方法

      • ACCA官網機考操作 PM-FM

    • 2.Introduction

      • 0-1 F9 Intruduction

    • 3. Chapter 1 Financial Management and Financial Objectives

      • 1-1 The nature and purpose of financial management and Objectives

      • 1-2 types of shareholders and solve agency problem

    • 4.Chapter 2 the economic environment for business

      • 2-1 Macroeconomic policy and other policy

    • 5.Chapter3 financial markets,moeny markets and institutions

      • 3-1 Financial market

      • 3-2 Financial participator

      • 3-3 institutional investors and money market instruments

    • 6.Chapter 4 General knowledge of working capital management

      • 4-1 objective and role and nature of working capital management

      • 4-2 cash operating cycle

      • 4-3 accounting ratios &over-apitalisation&overtrading

    • 7.Chapter 5 management of working capital

      • 5-1 managing inventory-EOQ

      • 5-2 EOQ-buffer inventory and re-order level and JIT

      • 5-3 account receivable management

      • 5-4 account payable management and cash management

    • 8.Chapter 6 working capital finance and investment

      • 6-1 working capital financing policy and working capital investment policy

    • 9.Chapter 7 general investment appraisal

      • 7-1 ROCE and relevant cash flow

      • 7-2 payback period & present and future value and annuity

      • 7-3 NPV and IRR

    • 10.Chapter 8 Application of NPV

      • 8-1 format of NPV

      • 8-2 NPV exercise(1)

      • 8-3 NPV exercise(2)

    • 11.Chapter9 Specific investment appraisal

      • 9-1 lease VS buy

      • 9-2 asset replacement and capital rationing

    • 12.Chapter10 risk and uncertainty

      • 10-1 risk and uncertainty & sensitivity analysis

      • 10-2 probability analysis & simulation and others

    • 13.Chapter 11 sources of Finance

      • 11-1 debt finance

      • 11-2 equity finance

      • 11-3 islamic finance and finance for SMEs

    • 14.Chapter12 cost of debt

      • 12-1 require rate of return VS cost of capital&WACC

      • 12-2 cost of debt

    • 15.Chapter13 cost of equity

      • 13-1 dividend valuation model

      • 13-2 capital asset pricing model and calculation of WACC

      • 13-3 risk adjusted WACC

    • 16.Chapter 14 Gearing and capital structure

      • 14-1 financial generaing and operating gearing

      • 14-2 capital strucutre theory

    • 17.Chapter15 Dividend policy

      • 15-1 dividend theory and pilicies

      • 15-2 alternatives to dividend

    • 18.Chapter16 market efficiency

      • 16-1

    • 19.Chapter17 business valuation

      • 17-1 value of equity-asset-base and PE ratio

      • 17-2 value of equity-earning yield and cash flow basis

      • 17-3 value of debt

    • 20.Chapter 18 Foreign currency risk management

      • 18-1 exchange rate movements theory

      • 18-2 types and internal & external methods manage of foreign currency risk

      • 18-3 external method-Derivatives-currency forward contract

      • 18-4 Derivatives-future-currency future

      • 18-5 Derivatices-currency option and swap

    • 21.Chapter 19 Interest rate risk management

      • 19-1 yield curve

      • 19-2 types of interest rate and internal&external methods manage of interest rate risk

    基礎直播

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