12月ACCA冲刺提分：F5+F9+P4考前你必须要做的真题
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) Topi...
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)
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)
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
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
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
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)
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
Topic 5 Risk(Syllabus G) MCQ
2012 June Q3 SME+Islamism finance+forex risk(receipt)
2012 Dec Q4 interest rate risk
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
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)
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
2015 Dec Q2(Netting,Interest option,collar)
2013 June Q3(Currency forward,money market hedge,option)
2014 June Q4(interest rate swap,duration
