2019年3月备考ACCA考试科目必看:P4(AFM)黄金十题与热门考点分析
今天高顿ACCA给大家介绍一下黄金10题+P4(AFM)热门考点。各位考完通过记得去感谢龚老师;祝各位ACCA之路好风景。戳>>>2019年ACCA备考资料免费领
Part A
Role of senior financial adviser in the multinational organizations
热门考点1:Strategic/Ethic/environment impact + Agency/stakeholder theory + integrated reporting
Should:Staple (2016 Jun Q3(b)
Part B
Advanced investment appraisal
热门考点2:NPV/foreign NPV + IRR/MIRR + capital rationing + sensitivity analysis +discounted payback + VaR
Must -1:Arbore (2012 Dec Q4);
Must -2:Yilandwe (2015 Jun Q1)
Should : Tisa (2012 Jun Q4)
热门考点3:Dividend policy + dividend capacity + methods of multinational dividends + methods to solve the blocked dividend/oversee remittance(背PPT总结)
Must -3:Lirio(2016 Jun Q1)
热门考点4:WACC (Ke/Kd/ degear & regear of Beta/ MM proposition 2) + credit rating + theory of capital structure + debt financing背PPT总结 (Euro bond/Islamic finance…)+ equity financing背PPT总结 (right issue/IPO/listing/dark pool/securitization…)
Must -4:Mlima (2013 Jun Q1)
Part C
Acquisition and Mergers
热门考点5:Synergy + consideration(cash / share/ earn out)of acquisition + valuation methods (i.e. FCFE+FCF, P/E, DVM热门)+problem of mis-valuation (背PPT总结,公众号首页回复「P4资料」、「P4冲刺」领取 )
Must -5:Vogel (14 Jun Q3)
Must -6:Cigno (15 Dec Q1)
Part D
Corporate reconstruction and reorganization
热门考点6:Valuation + ratio analysis + financial reconstruction
Must -7:Flufftort (15 Dec Q3)
Should: Chrysos (17 Dec Q1)
热门考点7:Valuation + 计算business organization ( demerger/spin-off/divest/sell off) +文字MBO/MBI/LBO/employee buy out (背PPT总结,公众号首页回复「P4资料」、「P4冲刺」领取)
Must -8:Nubo (13 Dec Q4)
Should: Cigno (15 Dec Q1)
Part E
Treasure and advanced risk management
热门考点7:Forex hedge (Forward/ Forex swap/ option on future)PPT的例题熟练掌握+ interest hedge (Forward + future + option + Swap + collar)各种方法比较
Must -9: Armstrong (15 Dec Q2);
Must -10: Awan (13 Dec Q2)
Should: Buryecs (17 Jun Q3)
龚玲玲老师简介
ACCA英国特许公认会计师公会会员,会计学副教授,大连理工大学金融工程博士,世界百强名校澳大利亚莫纳什大学会计学硕士;10年以上的大学教学经验,出版大学会计教材10余本;常年为500强跨国企业做财务培训;多次受邀在国际会议上做演讲。
Michelle老师现任白金级ACCA教育中心研究院主任,她的课程以逻辑超强著称,对考试题型了如指掌,尤其善于总结口诀和考试技巧,能在短时间内帮助学生高分通过考试,曾连续三次带出P阶段100%通过率班级和平均分80分以上的班级,在ACCA学生中有超强人气。
连续6次精准预测ACCA考题。