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      融躍教育

      ACCA全科面授課程

      價格: 請咨詢當地分公司

      課程簡介: 全科面授+標準網課 (共13科)

      視頻有效期:48個月

      視頻時長:約1471小時

      詳情介紹

      課程大綱

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      課程試聽 推薦

      • OBU論文輔導精品班
      • ACCA財經詞匯
      • ACCA全真模擬機考
      • ACCA精品視頻題庫(F階段全科)
      • ACCA精品視頻題庫(P階段全科)
      • ACCA學前指導班
      • ACCA持證教程
      • EPSM職業道德與技能模塊
      • ACCA-BT標準網課
      • ACCA-MA標準網課
      • ACCA-FA標準網課
      • ACCA-LW標準網課
      • ACCA-PM標準網課
      • ACCA-TX標準網課
      • ACCA-FR 標準網課
      • ACCA-AA標準網課
      • ACCA-FM 標準網課
      • ACCA-SBR標準網課
      • ACCA-AFM標準網課
      • ACCA-APM標準網課
      • ACCA-SBL標準網課
      • ACCA單科面授-BT
      • ACCA單科面授-MA
      • ACCA單科面授-FA
      • ACCA單科面授-LW
      • ACCA單科面授-PM
      • ACCA單科面授-TX
      • ACCA單科面授-FR
      • ACCA單科面授-AA
      • ACCA單科面授-FM
      • ACCA單科面授-SBR
      • ACCA單科面授-AFM
      • ACCA單科面授-APM
      • ACCA單科面授-SBL

      OBU論文輔導課

      • 1.Unit 1: OBU introduction

        • 1 - OBU introduction

      • 2.Unit 2:How to choose Topic and organization

        • 2 - How to choose Topic and organization

      • 3.Unit 3: Structure and presentation of research report (RR)

        • 3 - Structure and presentation of research report (RR)

      • 4.Unit 4: SLS - Skills and Learning Statement

        • 4 - SLS - Skills and Learning Statement

      • 5.Unit 5:PPT

        • 5 - PPT

      • 6.Unit 6:Appendix

        • 6 - Appendix

      • 7.Unit 7: List of Reference and Bibliography

        • 7 - List of Reference and Bibliography

      • 8.Unit 8:How to avoid plagiarism

        • 8 - How to avoid plagiarism

      Chapter 1

      • 1.Introduction

        • CH1 Introduction

      Chapter 2

      • 1.Business organisations and their stakeholders

        • CH 2 Business organisations and their stakeholders 1

        • CH 2 Business organisations and their stakeholders 2

      Chapter 3

      • 1.Financial department and its function

        • CH 3 Financial department and its function

      Chapter 4

      • 1.Auditing

        • CH4 Auditing1

        • CH4 Auditing2

      Chapter 5

      • 1.Business analysis

        • CH5 Business analysis1

        • CH5 Business analysis2

      Chapter 6

      • 1.Costing and pricing

        • CH6 Costing and price1

        • CH6 Costing and price2

      Chapter 7

      • 1.Budgeting

        • CH7 Budgeting

      Chapter 8

      • 1.Financing

        • CH8 Financing

      Chapter 9

      • 1.Investing

        • CH9 Investing

      Chapter 10

      • 1.Taxation

        • CH10 Taxation

      Chapter 11

      • 1.Hard skills and soft skills in workplace

        • CH11 Hard skills and soft skills

      學前指導班

      • 1.前導課

        • 1-認識ACCA

        • 2-1 ACCA科目介紹-F階段

        • 2-2 ACCA科目介紹-P階段

        • 3-ACCA知識串聯

        • 4-ACCA學習規劃

        • 5-ACCA職業發展

        • 6-如何注冊成為ACCA學員

        • 7-My ACCA介紹

        • 8-ACCA官網常見功能介紹(英國官網&中國官網)

        • 9-如何報考考試,取消考試,下載準考證

        • 10-ACCA機考主觀題軟技能

      持證班

      • 1.持證課

        • 1-申請初級&高級商業會計證書

        • 2-EPSM介紹

        • 3-申請OBU學士學位

        • 4-申請UOL碩士學位

        • 5-ACCA會員申請指南

      基礎課程

      • 1.Unit 1

        • Unit 1 Ethics and Professionalism

      • 2.Unit 2

        • Unit 2 Personal Effectiveness

      • 3.Unit 3

        • Unit 3 Communication and interpersonal skills

      • 4.Unit 4

        • Unit 4 Commercial Awareness

      • 5.Unit 5

        • Unit 5 Leadership and Team Working

      • 6.Unit 6

        • Unit 6 Innovation and skepticism

      • 7.Unit 7

        • Unit 7 Data Analytics

      • 8.Unit 8

        • Unit 8 Integrated Case study

      • 9.Unit 9

        • Unit 9 Strategic Professional

      • 10.Unit 10

        • Unit 10 EPSM Final Assessment

      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

        • Introduction

      • 2.Chapter 1 Accounting for management

        • 1-1. The managerial processes of planning, controlling and decision making

        • 1-2. Management accounting and Financial accounting

      • 3.Chapter 2 Data and information

        • 2-1.Types of data

        • 2-2.sources of data

        • 2-3.Impact of the general economic environment on costs/revenues

        • 2-4.Good information

        • 2-5.Types of information

      • 4.Chapter 3 Presenting information

        • 3-1. Report

        • 3-2. Data visualisation

        • 3-3.Tables and diagrams

      • 5.Chapter 4 Cost classification and behaviour

        • 4-1.1 Cost classification-1

        • 4-1.2 Cost classification-2

        • 4-1. Cost classification-exmple

        • 4-2. Cost codes

        • 4-3. Cost objects, cost units and Responsibility centres

      • 6.Chapter 5 Summarising and analysing data

        • 5-1.Big data

        • 5-2.Group and ungrouped data

        • 5-3.Averages

        • 5-4.Dispersion

        • 5-5.Expected values

        • 5-6.Normal distribution

        • 5-7.Spreadsheets

      • 7.Chapter 6 Forecasting

        • 6-0.chapter 6 introduction

        • 6-1. Sampling

        • 6-2. High - low method

        • 6-3. Linear regression analysis

        • 6-4. Index numbers

        • 6-5.1 Time series analysis-1

        • 6-5.2 Time series analysis-2

        • 6-6. Forecasting problems

      • 8.Chapter 7 Accounting for materials

        • 7-0.chapter 7 introduction

        • 7-1.Accounting for materials-1

        • 7-1.Accounting for materials-2

        • 7-2.Inventory valuation methods

        • 7-3.1 Inventory problems-purchasing&holding cost

        • 7-3.2 Inventory problems-ordering cost

        • 7-3.3 Inventory problems-EOQ

        • 7-3.4 Inventory problems-bulk purchase discounts

        • 7-3.5 Inventory problems-EBQ

        • 7-3.6 Inventory problems-When to reorder?

        • 7-3.7 Inventory problems-What stock control system to use

        • 7-4. Just in Time (JlT)

        • 7-5.Ledger entries for material cost

        • 7-6.chapter 7 round up

      • 9.Chapter 8 Accounting for labour

        • 8-1.Remuneration methods

        • 8-2.Direct vs Indirect labour cost

        • 8-3.Labour turnover

        • 8-4.Efficiency,capacity and production volume ratios

        • 8-5.Ledger entries for labour cost

        • 8-6.chapter 8 round up

      • 10.Chapter 9 Accounting for overheads

        • 9-0.chapter 9 introduction

        • 9-1.Absorption costing

        • 9-2.1 The absorption costing process-Allocation&Apportionment

        • 9-2.2 The absorption costing process-Reapportionment

        • 9-2.3 The absorption costing process-Absorption

        • 9-3.Under Over absorption of overheads

        • 9-4.Ledger entries for overheads

        • 9-5.chapter 9 round up

      • 11.Chapter 10 Absorption and marginal costing

        • 10-1.Absorption costing vs marginal costing

        • 10-2.Profit statements

        • 10-3.Reconciling profit

        • 10-4.Advantages and disadvantages of absorption costing and marginal costing

      • 12.Chapter 11 Job, batch, process and service costing

        • 11-1. Job costing

        • 11-2. Batch costing

        • 11-3. Process costing-normal loss

        • 11-3. Process costing-abnormal loss&gain

        • 11-4. Joint and by-products

        • 11-5. Service costing

        • 11-6. chapter 11 round up

      • 13.Chapter 12 Alternative costing methods

        • 12-1. Activity-based costing (ABC)

        • 12-2. Life cycle costing

        • 12-3. Target costing

        • 12-4. Cost management

        • 12-5. chapter 12 round up

      • 14.Chapter 13 Standard costing

        • 13-1. Budgetary planning and control system

        • 13-2. Preparation of budgets

        • 13-3. Fixed and flexible budgets

        • 13-4. Budgets and people

        • 13-5. Impact of the general economic environment on budgeting

        • 13-6. Sustainability in budgeting

        • 13-7. chapter 13 round up

      • 15.Chapter 14 Project appraisal

        • 14-1. Interest

        • 14-2. Investment appraisal techniques

        • 14-3. Relevant costing

        • 14-4. chapter 14 round up

      • 16.Chapter 15 Variance analysis

        • 15-1. Standard costing

        • 15-2. Variance calculation and analysis

        • 15-3. Reconciliation

        • 15-4. chapter 15 round up

      • 17.Chapter 16 Performance measurement overview

        • 16-1. Mission and objectives

        • 16-2. Critical success factors

        • 16-3. Short-termism

        • 16-4. Benchmarking

        • 16-5. External conditions

        • 16-6. chapter 16 round up

      • 18.Chapter 17 Financial performance measurement

        • 17-1. Performance measures

        • 17-2. Management performance measures

        • 17-3. chapter 17 round up

      • 19.Chapter 18 Non-financial performance measurement

        • 18-1. Non-financial performance measures

        • 18-2. Performance measures for services

        • 18-3. Performance measures for not-for-profit organisations

        • 18-4. The balanced scorecard

        • 18-5. chapter 18 Total quality management (TQM)

        • 18-6. chapter 18 round up

      • 20.Section B

        • Section B

      基礎班

      • 1.Introduction

        • 00-Introduction

      • 2.Chapter 1 Introduction To Financial Accounting

        • 1-1. Definition & Types of accounting

        • 1-2. Types of business entities

        • 1-3. Financial statements-Assets & Liabilities

        • 1-4. Financial statements-Capital

        • 1-5. Users of Financial statements & Corporate govenance

      • 3.Chapter 2 The Regulatory Framework

        • 2-1. Regulatory framework

      • 4.Chapter 3 The IASB’s Conceptual Framework

        • 3-1. Underlying assumption

        • 3-2 IAS 16-Subsequent measurement-Depreciation

        • 3-3 IAS 16-Subsequent measurement-Revaluation model

      • 5.Chapter 4 The Double-entry Book-keeping

        • 4-1. Rules-Assets, liabilities & capital

        • 4-2. Rules-Income & Expense

        • 4-3. Trading

        • 4-4. Exercises

        • 4-5. Balance of accounts

      • 6.Chapter 5 The Accounting System

        • 5-1. Business documents

        • 5-2. Exercises

        • 5-3. Accounting systems

      • 7.Chapter 6 Trading and Sales tax

        • 6-1. Trading

        • 6-2. Sales tax-Principles

        • 6-3. Sales tax-Accounting treatment

      • 8.Chapter 7 Inventory

        • 7-1. Definition & Valuation

        • 7-2. Exercises

        • 7-3. First in, first out (FIFO)

        • 7-4. Average cost (AVCO)

        • 7-5. Exercises

      • 9.Chapter 8 Tangible Non-Current Assets

        • 8-1.Definition, recognition & initial measurement

        • 8-2. Depreciation methods

        • 8-3. Accounting for depreciation

        • 8-4. Revaluation

        • 8-5. Disposal

        • 8-6. Part exchange & Disclosure

      • 10.Chapter 9 Intangible Non-Current Assets

        • 9-1. Intangible assets

        • 9-2. Exercises

      • 11.Chapter 10 Accruals And Prepayments

        • 10-1. Accrued & Prepaid expense

        • 10-2. Relevant ledger accounts

        • 10-3. Accrued & Deferred income

      • 12.Chapter 11 Irrecoverable Debts And Allowance

        • 11-1. Bad debts & Recovered

        • 11-2. Allowance for receivables

        • 11-3. Exercises

      • 13.Chapter 12 Provision And Contingencies

        • 12-1. Provisions

        • 12-2. Contingencies

      • 14.Chapter 13 Capital Structure And Finance Costs

        • 13-1. Share capital

        • 13-2. Reserves

        • 13-3. Revaluation

        • 13-4. Bonus and right issue

        • 13-5. Long-term borrowings

        • 13-6. Income tax

      • 15.Chapter 14 Trial Balance & Correction Of Errors

        • 14-1. Types of errors

        • 14-2. Correction of errors

        • 14-3. Exercises

      • 16.Chapter 15 Cash & Bank Reconciliation

        • 15-1. Petty cash

        • 15-2. Bank reconciliation

        • 15-3. Exercises

      • 17.Chapter 16 Trade receivables and trade payables

        • 16-1. Control account

        • 16-2. Discounts

        • 16-3. Other entries

        • 16-4 supplier statement reconciliation

      • 18.Chapter 17 Preparation Of Financial Statements For Sole Trader

        • 17-1. Preparation-Illustration 1

        • 17-2. Preparation-Illustration 2

      • 19.Chapter 18 Preparation Of Financial Statements For Companies

        • 18-1. A complete set of Financial Statements

        • 18-2. Exercises

      • 20.Chapter 19 Events After The Reporting Period

        • 19-1. Events after reporting period

        • 19-2. Exercises

      • 21.Chapter 20 Statement Of Cash Flows

        • 20-1. Proforma

        • 20-2. Preparation-Illustration

        • 20-3. Exercises

      • 22.Chapter 21 Incomplete Records

        • 21-1. Cost structure

        • 21-2. Credit sales & purchases

        • 21-3. Accounting equation

      • 23.Chapter 22 Introduction to Consolidated Financial Statements

        • 22-1. Types of investments

        • 22-2. Investment in associate

      • 24.Chapter 23 The Consolidated Statement Of Financial Position

        • 23-1. Basic principle

        • 23-2. Goodwill

        • 23-3. Non-controlling interest

        • 23-4. Fair value adjustments

        • 23-5. Intra-group trading

        • 23-6. Preparation of CSOFP

        • 23-7. Exercises

      • 25.Chapter 24 The Consolidated Statement Of Profit or Loss

        • 24-1. CSOPL

        • 24-2. Intra-group trading

        • 24-3. Mid-acquisition

      • 26.Chapter 25 Interpretation Of Financial Statements

        • 25-1. Profitability & Liquidity ratio

        • 25-2. Efficiency & Position ratio

        • 25-3. Limitation of ratio

      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. Introduction

        • Introduction

      • 3.Chapter 1 Strategic Management Accounting

        • 1-1 Management activities & Three levels of management

      • 4.Chapter 2 Managing Information

        • 2-1 Source of information & Cost of information & Communication of information & Controls and security

      • 5.Chapter 3 Information System

        • 3-1 Information systems & Types of performance management information systems

      • 6.Chapter 4 Data Analysis

        • 4-1 Termination & 5 Vs for Big data & Big data pyramid & Opportunities and chanllenges for big data

      • 7.Chapter 5 Activity based costing

        • 5-1 Quick review of AC and MC

        • 5-2 Nature of activity based costing & Advantages and disadvantages of ABC & When to use ABC

      • 8.Chapter 6 Life cycle costing

        • 6-1 What is Life Cycle Costing & Characteristics of each stage & Mismanaging return of life cycle costing & Advantages of LCC

        • 6-2 LCC case practice

      • 9.Chapter 7 Target costing

        • 7-1 What is target costing & Steps for target costing & Closing cost gap & Benefits of target costing & Target costing in servic

        • 7-2 Target costing case practice

      • 10.Chapter 8 Throughput accounting

        • 8-1 What is throughput accounting & Theory of constraints (TOC) & Throughput accounting ratio

      • 11.Chapter 9 Environmental costing

        • 9-1 EMA issues & Classification of environmental costs & Accounting for environmental costs

      • 12.Chapter 10 Relevant Cost for Decision Making

        • 10-1.1 Relevant costs

        • 10-1.2.Relevant costs-for material

        • 10-1.3 Relevant costs-for labor

        • 10-2 Minimum price decision

        • 10-3.Make or buy decisions practice

        • 10-3.Make or buy decisions

        • 10-4.Outsourcing decisions

        • 10-5 Shut down decisions

        • 10-5.Shut down decisions practice

        • 10-6.Further processing decision practice

        • 10-6.Further processing decision

      • 13.Chapter 11 Limiting Factor Decisions

        • 11-1.Review:Make or buy decisions with one limiting factor

        • 11-2.Production plan with One limiting factor

        • 11-2.Production plan with One limiting factor practice 1

        • 11-2.Production plan with One limiting factor practice 2

        • 11-2.Production plan with One limiting factor practice 3

        • 11-3.1 Production plan with Multiple limiting factors:linear programming

        • 11-3.2 Production plan with Multiple limiting factors:Example

        • 11-4.Slack and shadow price

      • 14.Chapter 12 Pricing decisions

        • 12-1.Factors affecting pricing decisions

        • 12-2.Demand curve & price elasticity of demand PED

        • 12-3.Optimal pricing and output policy

        • 12-4.Pricing strategy

      • 15.Chapter 13 Cost Volume Analysis

        • 13-1.1 CVP analysis in single product situation-Formulars

        • 13-1.2 CVP analysis in single product situation-Charts

        • 13-2.1 CVP analysis in multi-product situation-Formulars

        • 13-2.2 CVP analysis in multi-product situation-Charts

        • 13-3.Advantages and disadvantages of CVP analysis

      • 16.Chapter 14 Risk and Uncertainty

        • 14-1.General knowlege about risk and Uncertainty

        • 14-2.Expected values

        • 14-3.Value of perfect information

        • 14-4.3 M decision rules

        • 14-5.Sensitivity analysis

        • 14-6.Monte Carlo Simulation

        • 14-7.Decision tree

      • 17.Chapter 15 Budgeting systems

        • 15-1.Plan and control cycle

        • 15-2.Objectives of budgets

        • 15-3.Information used in budgeting

        • 15-4.Budgeting systems and uncertainty

        • 15-5.Probabilistic budgeting

      • 18.Chapter 16 Approaches to Budgeting

        • 16-1.Fixed, flexible and flexed budgets

        • 16-1.1 Fixed, flexible and flexed budgets practice

        • 16-2.Rolling (continuous) budgets

        • 16-3.Incremental budgeting vs zero based budgeting

        • 16-3.1 Incremental budgeting vs zero based budgeting practice

        • 16-4.Activity based budgeting (ABB)

        • 16-5.Beyond budgeting (BB)

        • 16-6.Selecting a suitable budgetary system

        • 16-7.Changing a budgetary system

      • 19.Chapter 17 Quantitative Analysis in Budgeting

        • 17-1.Correlation

        • 17-2.High-low method

        • 17-3.Regression analysis

        • 17-4.Time series analysis

        • 17-5.1 Learning curve model

        • 17-5.2 Learning curve model practice

      • 20.Chapter 18 Standard Costing

        • 18-1.Purpose of standard costing

        • 18-2.Types of standards

        • 18-3.Problems of standard costing in modern environment

      • 21.Chapter 19 Variance Analysis

        • 19-1.Basic variance analysis

        • 19-1.1 Basic variance analysis practice

        • 19-2.Learning effect in variance analysis

        • 19-3.1 Planning and operational variances for material&labor cost

        • 19-3.2 Planning and operational variances for material&labor cost practice

        • 19-3.3 Planning and operational variances for sales

        • 19-3.4 Planning and operational variances for sales practice

        • 19-4.1 Material mix and yield variances

        • 19-4.2 Material mix and yield variances practice

        • 19-5. Sales mix and quantity variances

      • 22.Chapter 20 Financial and non-financial performance evaluating

        • 20-1.FPIs analysis

        • 20-2.NFPIs analysis

        • 20-3.1 Further issues of performance evaluation

        • 20-3.2 Further issues of performance evaluation practice

      • 23.Chapter 21 Balanced Scorecard

        • 21-1.Description of BSC

        • 21-2.1 Benefits and problems of BSC

        • 21-2.2 Benefits and problems of BSC practice

      • 24.Chapter 22 Building Block Model

        • 22-1.1 Description of BBM

        • 22-1.2 Description of BBM practice

      • 25.Chapter 23 Divisional Performance

        • 23-1.Responsibility centers and divisional performance measures

        • 23-2.Transfer pricing between divisions

      • 26.Chapter 24 Performance Measurement in NPO

        • 24-1.Objectives for NFPOs

        • 24-2.Problems with performance measurement of NPO

        • 24-3.Performance for NPO

      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 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

        • 2-0 Introduction

        • 2-1 The Uk resident

        • 2-2 Fiscal year (Tax year)

        • 2-3 Lay out of income tax computation

        • 2-4 Classification of income

        • 2-5 Qualifying Interest Paid (Deductible interest)

        • 2-6 Personal allowance (PA)

        • 2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)

        • 2-7 Tax rate

        • 2-9 Spouse special arrangements

        • 2-10 Accrued income scheme

        • 2-11 In class exercise

      • 5.Chapter 3 Trading Incomes

        • 3-0 Introduction

        • 3-1 The badges of trade

        • 3-2 Pro forma for tax adjusted trading profit

        • 3-3 Adjustment of expenditure

        • 3-4 Adjustment of expenditure

        • 3-5 Cash basis for small business

      • 6.Chapter 4 Basis of Assessment

        • 4-0 Introduction

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

        • 4-2 Current year basis(CYB)

        • 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 trad

      • 7.Chapter 5 Capital Allowances

        • 5-0 Introduction

        • 5-1 Defination of Capital allowance

        • 5-2 Classification of plant & machinery

        • 5-3 Allowance

      • 8.Chapter 6 Property Income

        • 6-1 Property bussiness income

        • 6-2 Rent a room relief.

        • 6-3 Furnished holiday letting profit

      • 9.Chapter 7 Reliefs for individual trading losses

        • 7-0 Introduction

        • 7-1 Trading profit assessment

        • 7-2 Carry forward trade loss relief

        • 7-3 Trade loss relief against general income

        • 7-4 Trade loss relief against capital gain

        • 7-5 Losses in the early year

        • 7-6 Terminal trade loss relief

        • 7-7 The choice between loss reliefs

      • 10.Chapter 8 Partnership

        • 8-1 Assessment of partnerships to tax

        • 8-2 Change in member of partnership

        • 8-3 Loss reliefs 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

        • 9-7 Other benefits

        • 9-8 Exmept 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 contribution

        • 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 introduction

        • 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 Layout of a corporation tax computation

        • 13-4 Tax rate

        • 13-5 Dividends income

        • 13-6 Long periods 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 Miscellaneous income

        • 14-5 Qualifying Charitable Donation

        • 14-6 Dividend paid & dividend received

      • 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 Assiciated companies(≥50%)

        • 16-2 75%subsidiaries(group relief group)

        • 16-3 Chargeable gain group

      • 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 persons, disposals and assets

        • 18-2 Computing a gain or loss

        • 18-3 The annual exempt amount

        • 18-4 Capital losses

        • 18-5 Transfers 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 chargeable 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 Accounting for and administering VAT

        • 20-5 Calculation of VAT

        • 20-6 VAT invoices and records.

        • 20-7 Penalties

        • 20-8 Special schemes

        • 20-9 Overseas aspects

      • 23.Chapter 21 Inheritance tax

        • 21-1 Definition

        • 21-2 Rate of tax

        • 21-3 Taper relief

        • 21-4 Computation 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 band

        • 21-9 Basic inheritance tax planning

      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

      • 3.Chapter 1 The IASB’s Conceptual Framework

        • 1-1 Objective

        • 1-2. Qualitative characterietics

        • 1-3 Definition, Recognition & Derecognitio

        • 1-4 Measurement

        • 1-5 Presentation

      • 4.Chapter 2 The Regulatory Framework

        • 2-1 Regulatory framework

      • 5.Chapter 3 Tangible Non-current assets

        • 3-1. IAS 16 -Definition, Recognition & Initial measurement

        • 3-2. IAS 16-Subsequent measurement-Depreciation

        • 3-3. IAS 16-Subsequent measurement-Revaluation model

        • 3-4. IAS 16-Disposal

        • 3-5. IAS 40 Investment property

        • 3-6.IAS 23 Borrowing costs

      • 6.Chapter 4 Intangible Non-current assets

        • 4-1. IAS 38-Recognition

        • 4-2. IAS 38-Measurement

      • 7.Chapter 5 Impairment of assets

        • 5-1. IAS 36-Impairment review

        • 5-2. CGUs

        • 5-3. Reversal of a previous loss

      • 8.Chapter 6 Inventory, Non-current assets held for sale and biological assets

        • 6-1 IFRS 5 HCAHFS and Discontinued operation

        • 6-2 IAS 2 Inventory

        • 6-3 IAS 41 Agriculture

        • 6-4 IFRS 13 Fair value measurement

      • 9.Chapter 7 Revenue&Government grant

        • 7-1 IFRS15-FIVE step model

        • 7-2 IFRS15-FIVE step model-Exercises

        • 7-3 IFRS15-Construction contract

        • 7-4 IFRS15-Common types of transactions

        • 7-5 IAS20-Government grant

        • 7-6 IAS20-Repayment of GG

      • 10.Chapter 8 Foreign currency transactions

        • 8-1 Foreign currency transactions

      • 11.Chapter 9 Lease

        • 9-1 IFRS16-lessess accounting

        • 9-2 IFRS16-lessess accounting-Exercises

        • 9-3 IFRS16-Recognition exemption

        • 9-4 IFRS16-Sale&leaseback

      • 12.Chapter10 Financial instruments

        • 10-1 Definition,Recognition&Derecognition

        • 10-2 Measurement of FA-Investment in debt

        • 10-3 Investment in shares

        • 10-4 Measurement of financial liability and equity instrument

      • 13. Chapter 11 Provisions & Events after reporting period

        • 11-1 Definition,recognition&measurement of provisions

        • 11-2 Types of provisions

        • 11-3 Contingencies

        • 11-4 IAS 10

      • 14. Chapter 12 Income tax

        • 12-1 Current tax.

        • 12-2 Deferred tax

        • 12-3 Calculation of deferred tax

        • 12-4 Effect of revaluation

      • 15.Chapter 13-Accounting policies, accounting estimates and Errors

        • 13-1 Accounting policies, accounting estimates and Errors

      • 16.Chapter 14-Preparation of single entity financial statement

        • 14-1. Proforma

        • 14-2. Exercise

      • 17. Chapter 15 IAS 7 Statement of cash flows

        • 15-1.Poforma

        • 15-2.Preparation

        • 15-3.Exercise

      • 18.Chapter 16 Introduction to groups

        • 16-1 Introduction to groups

      • 19.Chapter 17 The consolidated statement of financial position

        • 17-1 Basic principles

        • 17-2. Consideration transferred

        • 17-3.Fair value adjustments

        • 17-4.Intra-group transaction&Goodwill impairment

        • 17-5.Preparation

      • 20. Chapter18-Consolidated statement of comprehensive income

        • 18-1 Approach&Adjustments

        • 18-2 Disposal of a subsidiary

      • 21.Chapter 19-Accounting for associates

        • 19-1 Investment in associate

        • 19-2 Preparation of CSOCI-2020年3月6月-Plank Group

      • 22.Chapter 20 Interpretation of financial statements

        • 20-1 Ratio regarding performance

        • 20-2 Ratio regarding position

        • 20-3 IAS 33 EPS-Baisc EPS

        • 20-4.IAS3 EPS-Diluted EPS

        • 20-5.Interpretation

        • 20-6.Exercise-2017年9月12月Q31

      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. Introduction

      • 3. Chapter 1 The concept of audit and other assurance engagements

        • 1-1. Accountability, stewardship and agency

        • 1-2. Objective of external audit

        • 1-3. Assurance engagements

      • 4.Chapter 2 Statutory audit and regulation

        • 2. Statutory audit and regulation

      • 5.Chapter 3 The concept of audit and other assurance engagements

        • 3-1. Corporate governance

        • 3-2. The UK Corporate Governance Code

        • 3-3. Audit committees

      • 6.Chapter 4 Internal audit

        • 4-1. Internal audit and corporate governance

        • 4-2. Nature and purpose of IA assignments

        • 4-3. Outsourcing IA

        • 4-4. External and internal auditors

        • 4-5. Using the work of internal audit

      • 7.Chapter 5 Professional ethics and quality management procedures

        • 5-1. ACCA Code of Ethics

        • 5-2-1.Self-interest threat

        • 5-2-2. Familiarity threat and Intimidation threat

        • 5-2-3. Self-review threats and Advocacy threats

        • 5-3. Obtaining and accepting audit engagements

        • 5-4. ISA 210 and ISA 220

      • 8.Chapter 6 Risk assessment

        • 6-1 ISA 200

        • 6-2. Audit risk

        • 6-3. ISA 320

        • 6-4. Understanding the entity and its environment

        • 6-5-1. Assessing the risks of material misstatement

        • 6-5-2. Audit risks and the auditor’s responses

        • 6-5-3. ROMM at the assertion level (1)

        • 6-5-4. ROMM at the assertion level (2)

        • 6-6. Fraud, laws and regulations

      • 9.Chapter 7 Audit planning and documentation

        • 7-1. The need for planning

        • 7-2. The overall audit strategy and the audit plan

        • 7-3. Interim and final audits

        • 7-4. Audit documentation

      • 10.Chapter 8 Introduction to audit evidence

        • 8-1. Sufficient appropriate audit evidence

        • 8-2. Financial statement assertions

        • 8-3. Procedures for obtaining audit evidence

      • 11.Chapter 9 Internal control

        • 9-1. Systems of internal control

        • 9-2. The use of systems of internal control by auditors

        • 9-3. Walk-through tests and IT environment

      • 12.Chapter 10 Tests of controls

        • 10-1. Audit evidence and tests of controls (recap)

        • 10-2-1. The sales system

        • 10-2-2. The purchases system (1)

        • 10-2-2. The purchases system (2)

        • 10-2-3.The payroll system

        • 10-2-4.The inventory system

        • 10-2-5.The bank and cash system

        • 10-2-6. Non-current assets

        • 10-3. Communication with TCWG

      • 13.Chapter 11 Audit sampling and automated tools and techniques

        • 11-1. Selecting items for testing

        • 11-2. Audit sampling

        • 11-3. Automated tools and techniques

      • 14.Chapter 12 Non-current assets

        • 12-1-1. Tangible non-current assets (ASP)

        • 12-1-2. Tangible non-current assets (Valuation)

        • 12-2. Intangible non-current assets.

      • 15.Chapter 13 Inventory

        • 13-1. Audit procedures for inventory

        • 13-2. The physical inventory count

        • 13-3. Inventory valuation

      • 16. Chapter 14 Receivables

        • 14-1. Audit of revenue

        • 14-2. Audit of receivables

      • 17.Chapter 15 Bank and cash

        • 15-1. Audit of bank balances

        • 15-2. Audit of cash balances

      • 18.Chapter 16 Payables and accruals

        • 16-1. Payables, accruals and purchases

        • 16-2. Payroll

      • 19.Chapter 17 Non-current liabilities, capital and directors’ emoluments

        • 17-1. Non-current liabilities

        • 17-2. Provisions and contingencies

        • 17-3. Capital and directors' emoluments

      • 20.Chapter 18 Not-for-profit organisations

        • 18. Not-for-profit organisations

      • 21.Chapter 19 Audit review and finalisation

        • 19-1. Subsequent events

        • 20-0. Introduction

        • 19-2. Going concern

        • 19-3. Written representations

        • 19-4. Overall review of financial statements

      • 22.Chapter 20 Reports

        • 20-1. ISA 700(Revised)

        • 20-2. ISA 701 key audit matters

        • 20-3. ISA 705 (Revised)

        • 20-4. ISA 706 (Revised)

        • 20-5. ISA 720 (Revised)

        • 20-6. Going concern

      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 Financial Management and Financial Objectives

        • 1-2.Corporate objectives

        • 1-3.Non-for-profit organisation

        • 1-4.Agency theory

        • 1-5.Measuring achievements of objectives

      • 4.Chapter 2 The economic environment for business

        • 2-1. Macroeconomic policy objectives

        • 2-2. Macroeconomic policies

        • 2-2.2 Other policies

      • 5. Chapter 3 Financial environment

        • 3-1. Financial institutions

        • 3-2. Financial markets

        • 3-3. FinTech

      • 6. Chapter 4 General knowledge of Working capital management

        • 4-1.Objective of working capital management

        • 4-2.Central role of working capital management

        • 4-3.Working capital measurement

        • 4-4.Working capital measurement practice

      • 7.Chapter 5 Working capital investment and financing

        • 5-1.Working capital investment policy

        • 5-2.Working capital Financing policy

        • 5-3 2016年3月6月Q1-overtrading practice

      • 8.Chapter 6 Management of working capital

        • 6-1.Inventory management

        • 6-2.1 Receivable management-credit policy

        • 6-2.2 Receivable management-early settlement discount

        • 6-2.3 Receivable management-factor

        • 6-2.4 Receivable management-factor practice

        • 6-2.5.Managing foreign account receivable

        • 6-3.Account payment management

        • 6-4.1 Cash management-cash forcast

        • 6-4.2 Cash management-cash management model

        • 6-4.3 Cash management-treasury management

      • 9.Chapter 7 General investment appraisal

        • 7-1.investment appraisal process

        • 7-2.Non-discounting method

        • 7-3 Time value of money and discounting

        • 7-4 discounting method-NPV&IRR

      • 10.Chapter 8 Application of NPV

        • 8-1 Format of NPV

        • 8-1.1 2016 Sep q32

        • 8-2 timing discount rate relevant CF

        • 8-3 Working capital adjustment

        • 8-3.1 2019 Mar q32

        • 8-3.2 2014 dec q4

      • 11.Chapter 9 Specific investment appraisal

        • 9-1 lease or buy

        • 9-1.1 lease or buy practice

        • 9-2 Asset replacement decisions

        • 9-2.1 Asset replacement decisions practice

        • 9-3 Capital rationing

      • 12.Chapter10 Risk and uncertainty

        • 10-1 Risk analysis

        • 10-1.1 2018 mar q32

        • 10-2 Other techniques for managing risk

        • 10-3 Uncertainty analysis

        • 10-3.1 Uncertainty analysis practice

      • 13.Chapter 11 Sources of Finance

        • 11-1 Short term financing

        • 11-2 Long term financing

        • 11-3 Long term financing-debts

        • 11-4 Long term financing-equity

        • 11-5 Long term financing-right issue

        • 11-6 Long term financing-placing&IPO

        • 11-7 ratio analysis

        • 11-8 Other source of finance

        • 11-9 Islamic finance

        • 11-10 SME financing

      • 14.Chapter 12 Cost of capital

        • 12-1 Risk and return

        • 12-2 WACC Calculation

        • 12-3 Cost of debt

        • 12-3.1 Cost of debt practice

        • 12-4 Cost of equity-DVM

        • 12-5 Cost of equity-CAPM

        • 12-6 Summary of calculation of WACC

        • 12-7 Risk adjusted WACC

      • 15.Chapter 13 Capital structure

        • 13-1 Relationship between gearing wacc and value

        • 13-2 The WACC and capital structure theory

      • 16.Chapter 14 Dividend policy

        • 14-1 Dividend theories

        • 14-2 Dividend policy

        • 14-3 Alternatives to cash dividends

      • 17.Chapter 15 Market efficiency

        • 15-1 Market efficiency definition

        • 15-2 level of market efficiency

        • 15-3 Behavior finance

      • 18.Chapter 16 Business valuation

        • 16-1 Asset valuation

        • 16-2 Income valuation

        • 16-3 DVM valuation

        • 16-4 FCF valuation

        • 16-5 Debt valuation

      • 19.Chapter 17 Foreign currency risk management

        • 17-1 Exchange risk basis

        • 17-2 Forcast exchange rate theory

        • 17-3 Managing transaction risk-internal method

        • 17-4 External method-money market hedge

        • 17-5 External method-Derivative Market

        • 17-6 External method-Forward contract

        • 17-7 External method-Future

        • 17-8 External method-Option

        • 17-9 External method-Swap

      • 20.Chapter 18 Interest rate risk management

        • 18-1 Interest risk basis

        • 18-2 The cause of interest rate fluctuations

        • 18-3 Internal method

        • 18-4 External method-OTC

        • 18-5 External method-Future&Option

        • 18-6 External method-Swap&Collar

      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

        • ACCA官網機考操作 P階段

      • 2.Introduction

        • Introduction

      • 3.Chapter 1 The conceptual framework for financial reporting

        • 1-1 The purpose of the conceptual framework

        • 1-2 The objective of general purpose financial reporting

        • 1-3 Qualitative characteristics of uesful financial information

        • 1-4 Financial statements and the reporting entity

        • 1-5 The elements of Financial statements

        • 1-6 Recognition and derecognition

        • 1-7 Measurement bases

        • 1-8 Presentation and disclosure&Concepts of capital and capital maintenance

      • 4.Chapter 2 IAS 16 Property Plant and Equipment

        • 2-1 Objective&Definition&Recognition of IAS16

        • 2-2 Initial measurement

        • 2-3 Subsequent measurement&Derecognition

        • 2-4 Revaluatoion model&Exercise

      • 5.Chapter 3 IAS 40 Investment Property

        • 3-1 Definition&Recognition

        • 3-2 Measurement

        • 3-3 Derecognition&Exercise

      • 6.Chapter 4 IAS 38 Intangible Assets

        • 4-1 Definition

        • 4-2 Recognition

        • 4-3 Measurement

        • 4-4 Exercise

      • 7.Chapter 5 IAS 36 Impairment of assets

        • 5-1 Scope&Issue&Definitions

        • 5-2 Assets may be impaired&RA

        • 5-3 CGU

        • 5-4 Recognition&Reversal of an impairment loss

      • 8.Chapter 6 IAS 2 Inventories

        • 6-1 Scope&Measurement

        • 6-2 Relationship with IFRS15&Exercise

      • 9.Chapter 7 IAS 41 Agriculture

        • 7-1 Agriculture

      • 10.Chapter 8 IFRS 13 Fair value measurement

        • 8-1 Objective&Definition

        • 8-2 Measurement

        • 8-3 Application to non-financial assets

        • 8-4 Fair value of a liability

      • 11.Chapter 9 IAS 20 Government Grants

        • 9-1 Government Grants

      • 12.Chapter 10 IAS 23 Borrowing Costs

        • 10-1 Borrowing Costs

        • 10-2 Exercise

      • 13.Chapter 11 IAS 37 Provision,Contingent liabilities&Contingent asse

        • 11-1 Definition&Recognition&Measurement of provision

        • 11-2 Contingent liabilities&Contingent asset

        • 11-3 Specific types of provision

        • 11-4 Exercise

      • 14.Chapter 12 IAS 10 Events after the Reporting Period

        • 12-1 Definitions

        • 12-2 Adjusting events&Non-adjusting events

        • 12-3 Exercise

      • 15.Chapter 13 IAS 12 Income tax

        • 13-1 Current tax

        • 13-2 Deferred tax的基本內容

        • 13-3 Deferred tax的計算

        • 13-4 Other temporary difference

      • 16.Chapter 14 IFRS 16 Lease

        • 14-1 Objective of IFRS 16

        • 14-2 Lessee Accounting

        • 14-3 Lessor Accounting

        • 14-4 Separating components of a contract

        • 14-5 Sales and Leaseback

      • 17.Chapter 15 IAS 19 Employee Benefits

        • 15-1 Objective of IAS 19

        • 15-2 Short-term benefits

        • 15-3 Post-employment benefits:defined contribution plan

        • 15-4 Post-employment benefits:defined benefit plan

        • 15-5 Past service cost

        • 15-6 SOFP account-netted off

      • 18.Chapter 16 Financial instruments

        • 16-1 Financial instruments standard in IFRS

        • 16-2 Classification(IAS 32)-Definition

        • 16-3 Classification(IAS 32)-Classification as liability vs equity

        • 16-4 Recognition(IFRS 9)

        • 16-5 Financial assets-Equity instruments

        • 16-6 Equity instruments

        • 16-7 Financial assets-Debt instrument

        • 16-8 Measurement-FVTPL

        • 16-9 Financial assets-Reclassification

        • 16-10 Financial assets-Treatment of gain or loss derecognition

        • 16-11 Impairment of financial assets(IFRS 9)

        • 16-12 Impairment of financial assets(IFRS 9)-Presentation

        • 16-13 Financial liability

        • 16-14 Compound financial instruments

        • 16-15 Financial instruments-Derivative16-15 Financial instruments-Derivative

        • 16-16 Hedging Accounting16-16 Hedging Accounting

        • 16-17 Hedging Accounting-Cash flow hedges

        • 16-17 Hedging Accounting-2

        • 16-18 Cash flow hedging

        • 16-19 Discontinue of hedges

        • 16-20 Embedded derivative

      • 19.Chapter 17 Revenue from contracts with customers

        • 17-1 Objective&Definition

        • 17-2 Step1--Step3

        • 17-3 Step4-Step 5

        • 17-4 Presentation in FS

        • 17-5 Specific guidance in IFRS 15

      • 20.Chapter 18 IFRS 2 Share-based payment

        • 18-1 Definition&Scope

        • 18-2 Equity settled share-based payments

        • 18-3 Modifications

        • 18-4 IFRS 2 其他內容

      • 21.Chapter 19 Non-current assets held for sale&Discontinued operation

        • 19-1 Non-current assets held for sale

        • 19-2 Discontinued operation

      • 22.Chapter 20 IAS 8 Accounting policies,changes in Accounting Estimat

        • 20-1 IAS 8

      • 23.Chapter 21 IAS 21 Foreign transcations and entities

        • 21-1 Objective&Definition&Determining an entity‘s functional currency&Reporting

        • 21-2 Example

      • 24.Chapter 22 Basic groups

        • 22-1 Consolidated FS

        • 22-2 Subsidiaries

        • 22-3 IFRS 3 Business Combinations

        • 22-4 Goodwill at DOA

        • 22-5 NCI

        • 22-6 Goodwill impairments

        • 22-7 Consolidated SOFP

        • 22-8 Consolidated P-L

      • 25.Chapter 23 IAS 28 associate

        • 23-1 Associate&Equity method23-1 Associate&Equity method

        • 23-2 Consolidated SOFP&Consolidated P-L

      • 26.Chapter 24 IFRS 11 Joint arrangements

        • 24-1 IFRS 11 Joint arrangements

      • 27.Chapter 25 Changes in group structures: Step acquisitions

        • 25-1 Step acquisitions where significant influence or control is achieved

        • 25-2 Step acquisitions where control is retained

      • 28.Chapter 26 Changes in group structures:Disposals and group reorgan

        • 26-1 Disposals where significant influence or control is lost (1)

        • 26-2 Disposals where control is retained

      • 29.Chapter 27 IAS 21 Foreign Subsidiary

        • 27-1 SOFP translation-Subsidiary

        • 27-2 Statement of comprehensive income-Subsidiary

      • 30.Chapter 28 Group statement of cash flows

        • 28-1 Definitions and format

        • 28-2 Consolidated statement of cash flows

        • 28-3 Example

        • 28-4 Analysis and interpretation of group statement of cash flows

      • 31.Chapter 29 Professional and ethics duty of the accountant

        • 29-1 Professional and ethics duty

      • 32.Chapter 30 IAS 24 Related Party Disclosures

        • 30-1 IAS 24 理論內容

        • 30-2 Example

      • 33.Chapter 31 IFRS8 Segment Reporting

        • 31-1 IFRS 8 理論部分

        • 31-2 Example

      • 34.Chapter 32 IAS 34 Interim Financial Reporting

        • 32-1 IAS 34 Interim Financial Reporting

      • 35.Chapter 33&34 Interpreting financial statements for different stak

        • 33-1 Stakeholders&Performance measures

        • 33-2 Additional Performance Measures

        • 34-1 IR&Non-financial reporting&Management commentary

      • 36.Chapter 35 The impact of changes and potential changes in accounti

        • 35-1 Current issues&Specific accounting issues

        • 35-2 Better Communication in FR

      基礎班

      • 1.Introduction

        • Introduction

      • 2.Professional Marks

        • Professional Marks

      • 3.1-0 Part A Introduction

        • 0-Part A Introduction

      • 4. 1-1 NPV Format

        • 01 NPV format

        • 02 Relavant CF

        • 03 CA and Tax

        • 04 Investment in WC

        • 05 Discussion about investment appraisal

      • 5.1-2 Oversea investment

        • 01 oversea NPV format

        • 02 PPPT

        • 03 Addditional tax

        • 04 Discussion about international investment

      • 6.1-3 APV format

        • 3-APV format

      • 7.1-4.1 Real option-BOSP

        • 01 Basicc option pricing-BOSP

        • 02 BOSP-practice-1

        • 03 BOSP-計算過程中的特殊情況

        • 04 BOSP-practice-2

        • 05 Limitation of the Black Scholes Model

      • 8.1-4.2 Real option -Delta

        • 01 Delta hedging

        • 02 Delta-practice

        • 03 comment on delta hedging

      • 9.1-4.3 Real option-Greeks

        • 4.3-Real option-Greeks

      • 10.1-4.4-Real option-real option prcing

        • 4.4-Real option-real option prcing

      • 11.1-5 Other investment appraisal format

        • 01 Investment appraisal focus on profitability

        • 02 Investment appraisal focus on liquidity

        • 03 Investment appraisal focus on risk

        • 04 Discussing

      • 12.1-6 Capital rationing

        • 6-Capital rationing

      • 13.2-0 Part B Introduction

        • 0-Part B Introduction

      • 14.2-1 Source of financing

        • 1-Source of financing

      • 15.2-2 Considerations when choosing source of finance

        • 2-Considerations when choosing source of finance

      • 16.2-3 Bond

        • 01 Cost of debts

        • 01 Cost of debts-practice

        • 02 Valuation

        • 03 Bond duration

        • 04 Modified duration and convexity

      • 17.3-0 Part C Introduction

        • 0-Part C Introduction

      • 18.3-1 M&A additional value

        • 1- M&A additional value

      • 19.3-2&3 Cnsideration calculation&Max Consideration and max premium

        • 2&3-Cnsideration calculation&Max Consideration and max premium

      • 20.3-4 valuation of equity

        • 01 Effcient market

        • 02 Asset valuation model

        • 03 Relative valuation model

        • 04 Flow valuation model

        • 05 BSOP method for valuation

      • 21.3-5 Discussion ablout M&A

        • 5-Discussion ablout M&A

      • 22.4-0&1 Part C Introduction&Credit agencies

        • 0&1-Part C Introduction&Credit agencies

      • 23.4-2 Business reconstruction and finance reconstruction

        • 2-Business reconstruction and finance reconstruction

      • 24.4-3 Impact of reconstruction

        • 00 WACC復習

        • 01 Impact on WACCRisk adujsted WACC

        • 02 Impact on statement of financial position

        • 03 Impact on EPS and gearing

        • 04 Impact on stakeholder

      • 25.5-1 Discussions ablout risk management

        • 1-Discussions ablout risk management

      • 26.5-2 Interest risk management

        • 01-FRA

        • 02 Future

        • 03 Option on futures

        • 04 Collar

        • 05 Swap

      • 27.5-3 Exchage rate risk management

        • 00 types of risk

        • 01 Forward &02 Future

        • 03 Option on forward

        • 04 Option on future

        • 05 Netting

        • 06 Swaps

        • 07 Money market hedging

      • 28.6-1 Dividends irrelevant theory

        • 1 Dividends irrelevant theory

      • 29.6-2 Dividends policy analysis

        • 2 Dividends policy analysis

      • 30.6-3 Dividend capacity=FCFE

        • 3 Dividend capacity=FCFE

      • 31.6-4 Ethical issues

        • 4 Ethical issues

      • 32.7-1 Performance evaluating

        • Performance evaluating

      • 33.8-1 Current issues

        • Current issues

      基礎班(新)

      • 1.Chapter 1 Interest risk management

        • 01 discussion about hedge

        • 02 FRA and example

        • 03 interest future

        • 04 interest future example

        • 05 interest future margin and mark to market&example

        • 06 interest option on future&example

        • 07 interest collar

        • 08 interest collar example

        • 09 interest swap

        • 10 interest swap example

        • 11 2021年9月12月Q2-Brandon Co

        • 12 2020年12月Q3-Fitzharris Co

        • 13 2016年12月Q4-Pault Co

      • 2.Chapter 2 Exchange rate risk management

        • 01 Concepts of exchange rate risk

        • 02 exchange rate forward and future

        • 03 exchange rate forward and future example

        • 04 exchange rate marking to market example

        • 05 exchange rate option on futures

        • 06 exchange rate option on futures example

        • 07 exchange rate option on forward and example

        • 08 exchange netting and example

        • 09 currency swap and example

        • 10 money market

        • 11 2022年3月6月Q2-Frongoch Co

        • 12 2022年12月Q1-Fondir Co

        • 13 2018年12月Q2-Nutourne Co

      • 3.Chapter 3 Investment appraisal approach

        • 00 advanced investment appraisal introduction

        • 01 NPV

        • 02 IRR&MIRR and example

        • 03 recovery duration and example

        • 04 VaR and example

        • 05 sensitivity analysis

        • 06 sensitivity analysis example

        • 07 capital ration and example

        • 08 PCA

      • 4.Chapter 4 International investment appraisal

        • 01 oversea NPV

        • 02 oversea NPV discussing

        • 03 2022年3月6月Q1-Psysor Co

      • 5.Chapter 5 APV

        • 01 APV

        • 02 2021年9月12月Q1-Zhichi Co

        • 03 2018年3月Q2-Tippletine Co

      • 6.Chapter 6 Oversea APV

        • 01 oversea APV

      • 7.Chapter 7 Basic option price

        • 01 basis option valuation

        • 02 delta hedging and practice

        • 03 greeks

      • 8. Chapter 8 Real option pricing

        • 01 Real option pricing

        • 01Equity valuation based BSOP

        • 02 2022年9月Q1-Para Fuels Co

      • 9.Chapter 9 Equity valuation based BSOP

      • 10.Chapter 10 Source of financing

        • 01 Source of finance

        • 02 IPO and other method

        • 03 factor consider when choosing different source of finance

        • 04 islamic finance

      • 11.Chapter 11 Value of bond

        • 01 cost of debts

        • 02 convertible bond example

        • 03 spot yield curve and bppstrapping exmple

        • 04 semi annual rate

        • 05 factor affect credit rating and valuation of bond

        • 06 bond duration and convextity

        • 07 2021年3月6月Q2-Robason Co

      • 12.Chapter 12 Value of Equity

        • 01 book valuation model

        • 02 market valuation model

        • 03 DVM model

        • 04 CF modle

        • 05 2022年9月Q3-Felinhen Co

      • 13.Chapter 13 Cost of capital

        • 01 yield curve theoies

        • 02 WACC

        • 03 effect of gearing

        • 04 risk adjusted wacc

      • 14.Chapter 14 Discussion about M&A

        • 01 merger discussion-1

        • 02 merger discussion 2

        • 03 merger discussion 3

        • 04 types of merger

      • 15.Chapter 15 Merger additional value

        • 01 merger caluculation-1

        • 02 merger caluculation-2

        • 03 2022年12月Q3-Prppleis Co

        • 04 2023年3月6月Q1-Joshua Co

        • 05 2020年3月Q1-Westparley Co

      • 16.Chapter 16 Reconstruction impacts on financial statements

        • 01 reconstruction-1

        • 02 reconstruction-2

        • 03 2021年9月12月Q3-Hanwood Shoes Co

        • 04 2017年12月Q1-Conejo Co

        • 05 2021年3月6月Q1-Chakula Co

      • 17.Chapter 17 Dividends policy

        • 01 Dividends policy

        • 2019.Dec.Q2

        • 2018,Mar Jue Q3

      • 18.Chapter 18 Performance evaluating

        • 01 Performance evaluating

        • 2018.Sep Q2

        • 2017.Dec.Q3

      • 19. Chapter 19 Role of senior financial adviser

        • 01 Role of senior financial adviser

      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

        • ACCA官網機考操作 P階段

      • 2.Chapter 1 Strategic Management Accounting

        • 1-1-1 Planning, control and decision making

        • 1-1-2 Planning and control at different levels

        • 1-1-3 Short-term localised decisions

        • 1-1-4 The changing role of MA

      • 3.Chapter 2 Performance Hierarchy

        • 2-1-1 CSF and KPI

      • 4.Chapter 3 Performance Management and control

        • 3-1-1 Top-down vs bottom-up budgeting

        • 3-1-2 Alternative budget models-Incremental budget

        • 3-1-3 Alternative budget models-Rolling budget

        • 3-1-4 Alternative budget models-ZBB

        • 3-1-5 Alternative budget models-Flexible budget

        • 3-1-6 Alternative budget models-ABB

        • 3-1-7 The future of budgeting

        • 3-1-8 Alternative budget models-Beyond budgeting

        • 3-2-1 Basic Budget Variances-Sales variances

        • 3-2-2 Basic Budget Variances-Material variances

        • 3-2-3 Basic Budget Variances-Labour variances

        • 3-2-4 Basic Budget Variances-Variable production overhead variances

        • 3-2-5 Basic Budget Variances-Fixed production overhead variances

        • 3-2-6 Revising a budget or standard cost

        • 3-2-7 The nature of planning and operational variances

        • 3-3-1 Learning curves

        • 3-3-2 Responsibility and controllability

      • 5.Chapter 4 Changes in business structure and MA

        • 4-1-1 Functional form

        • 4-1-2 Divisional form

        • 4-1-3 Network organisations

        • 4-1-4 Manufacturing businesses

        • 4-1-5 Service businesses

        • 4-2-1 Definition & Principles of BPR

        • 4-2-2 Implementing BPR

        • 4-2-3 Problems of BPR&mplications of BPR for accounting systems

        • 4-3-1 Definition & Principles of Business integration

        • 4-3-2 McKinsey’s 7S’s model

        • 4-3-3 Value chain

      • 6.Chapter 5 Environmental and ethical issues

        • 5-1-1 Strong and weak stakeholder view

        • 5-1-2 Stakeholder interests

        • 5-1-3 Stakeholder mapping

        • 5-2-1 Drawbacks of traditional management accounting

        • 5-2-2 Use of EMA to address these issues

        • 5-2-3 Techniques【基本原理 + 計算(非常重要)】

      • 7.Chapter 6 External influence

        • 6-1-1 Risk appetite

        • 6-1-2 Dealing with risk-uncertainty

        • 6-1-3 Expected values (EVs)

        • 6-1-4 Maximax, Maximin, Minmax regret

        • 6-1-5 Contribution tables

        • 6-1-6 Different stakeholders have different risk appetites

        • 6-2-1 PEST

        • 6-2-2 Porter’s Five Forces

        • 6-2-3 BCG matrix

        • 6-2-4 Adv & Disadv of the BCG matrix

        • 6-2-5 SWOT

      • 8.Chapter 7 MIS and Management reports

        • 7-1-1 Source of management information

        • 7-1-2 Big data and performance management

        • 7-1-3 Recording and processing methods

        • 7-1-4 Examples of information requirements of organisations

        • 7-1-5 ERPS&RFID&Recent IT development

        • 7-1-6 Data analysis

        • 7-2-1 What is lean

        • 7-2-2 Implementing lean principles – the 5 ‘S’s

        • 7-3-1 Cloud technology

        • 7-3-2 Cloud computing vs owned techonolgy

        • 7-3-3 Knowledge management systems

        • 7-3-4 Customer relationship management

        • 7-4-1 Basics of benchmarking

        • 7-4-2 Benchmarking with other exercises&Public sector benchmarking

        • 7-5-1 Evaluating output reports

        • 7-5-2 Four basic criteria which can be used to evaluate performance reports

        • 7-5-3 Potential issues with numerical performance information&Integrated Reporting

        • 7-5-4 P5 Examination of IR @Sept 2016

      • 9.Chapter 8 Financial and Non-financial analysis

        • 8-1-1 The private sector- shareholder benefits

        • 8-1-2 Profitability-PBIT and profit margin

        • 8-1-3 Profitability-EBITDA and EPS

        • 8-1-4 Profitability-ROCE

        • 8-1-5 Profitability-ROI&RI&NPV

        • 8-1-6 Profitability-IRR&MIRR

        • 8-1-7 Gearing and Liquidity

        • 8-2-1 Divisional Performance Management&Responsibility Accounting

        • 8-2-2 ROI&RI&EVA

        • 8-3-1 Basics of transfer pricing

        • 8-3-2 Alternative bases for transfer pricing&Multinational Transfer Pricing

        • 8-4-1 Non-financial performance indicator-1

        • 8-4-2 Non-financial performance indicator-2

        • 8-5-1 Performance management and appraisal-1

        • 8-5-2 Performance management and appraisal-2

      • 10.Chapter 9 Views of PM

        • 9-1-1 Balanced Scorecard

        • 9-1-2 The performance pyramid

        • 9-1-3 Building Blocks

        • 9-1-4 Activity-based management

        • 9-1-5 Value-based management

        • 9-2-1 Corporate failure-1

        • 9-2-2 Corporate failure-2

      • 11.Professional skills

        • Professional skills

      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

        • ACCA官網機考操作 P階段

      • 2.Introduction

        • Introduction

      • 3.Professional Skills

        • Professional Skills

      • 4.Chapter 1 Strategy, leadership and culture

        • 1-1. Leardership

        • 1-1.1. Leardership-example

        • 1-2. Strategy

        • 1-3. Culture

        • 1-3.1 Culture-example

        • 1-4. Chapter 1-summary

      • 5.Chapter 2 Ethical Codes And The Public Interest

        • 2-1. Ethical code

        • 2-2. Fraud and bribery

        • 2-3. Threat and safeguards

        • 2-4. Chapter 2-summary

      • 6.Chapter 3 Corporate Governance

        • 3-1. Agency theory

        • 3-2. Corporate governance

        • 3-3.1 Stakeholder theoty

        • 3-3.2 The role of investors

        • 3-3.3 CSR

        • 3-4.1 Unitary and multi-tier board

        • 3-4.2 Board of director

        • 3-4.3 Normination committee

        • 3-4.4 Remuneration committee

        • 3-5.1 Corporate Reporting

        • 3-5.2 Environmental and social issues

        • 3-5.3 Integrated reporting

        • 3-6.1 Principle and role based approach

        • 3-6.2 OECD,ICGN,SOX

      • 7.Chapter 4 Public Sector And NGO

        • 4-1 Public sector and NGO

      • 8.Part B 真題講解

        • Mar 2020 Q3(c)

      • 9.Chapter 5 The External Environment

        • 5-1. PESTEL

        • 5-2. Porter's Diamond model

        • 5-3. Porter's Five Force model

        • 5-3.1.?Porter's Five Force model Example

        • 5-4 Customer and market

        • 5-5 Scenario planning

        • 5-6 Strategic drift

        • 5-7 Chapter 5 Summary

      • 10.Chapter 6 Strategic Capability

        • 6-1 Strategic capability

        • 6-2 Knowledge management

        • 6-3 Value chain

        • 6-3.1 Value chain example

        • 6-4 SWOT analysis

      • 11.Chapter 7 Competitive Advantage And Strategic Choice

        • 7-1.1 Porter's generic strategy

        • 7-1.2 Strategy clock

        • 7-1.3 Sustaining competitive advantagesa

        • 7-2 BCG Matrix and pubilic sector matrix

        • 7-2.1 BCG example

        • 7-3 Ansoff matrix

        • 7-4 Development methods

        • 7-5 Strategic evaluation-SAFe

      • 12.Part C 真題講解

        • March 2020 Q1 (b)

        • March 2018 Q1 (a)

      • 13.Chapter 8 Assessing And Managing Risk

        • 8-1 Strategy and risk

        • 8-2 Risk management

      • 14.Chapter 9 Internal Control Systems

        • 9-1&2 Internal control(What and why)

        • 9-3 COSO fraework 1(How)

        • 9-3 COSO fraework 2 Conntrol activies

        • 9-3 COSO fraework 3 Information

        • 9-3 COSO fraework 4 Monitoring

        • 9-4 Audit committeeand internal audit

      • 15.Part D-E 真題講解

        • March 2020 Q1 (a)

      • 16.Chapter 10 Financial Analysis

        • 10-1 Financial objectives and strategy

        • 10-2 Funding strategy

        • 10-3 Investment appraisal

        • 10-3.1 Investment appraisal example

        • 10-4 Risk and uncertainty

        • 10-5 Performance position

        • 10-6 Cost management

        • 10-7 Budgeting and standard cost

      • 17. Part F 真題講解

        • March 2020 Q2 (a)

      • 18.Chapter 11 Application Of IT

        • 11-1 Mobile technology and cloud computing

        • 11-2 Big data

        • 11-3 AI

        • 11-4 Information system control

        • 11-5 Cyber security

      • 19.Chapter 12 E-Business

        • 12-1 Strategy model for E-business

        • 12-2 E-procurement

        • 12-3 E-marketing

        • 12-4 Customer relationship management

        • 12-5 Disruptive technology

      • 20.Part G 真題講解

        • March 2020 Q2 (b)

        • March 2020 Q1 (c)

      • 21.Chapter 13 Enabling Success

        • 13-1 Organizational structure

        • 13-2 Relationships-outsourcing

        • 13-3 Performance excellence

        • 13-4 Talent management

      • 22.Chapter 14 Strategic Change

        • 14-1 Types of change

        • 14-2 Contextual features of change

        • 14-3 POPIT model

        • 14-4 Three stage model

        • 14-5 Process redesign

      • 23.Chapter 15 Project Management

        • 15-1 Project management

        • 15-2 Project initiation

        • 15-3 Cost and benefit

        • 15-4 Project planning

        • 15-5 Project excution,control and completion

      • 24.Part H 真題講解

        • March 2020 Q3 (a)

        • March 2020 Q3 (b)

      • 25.Specimen 2(樣卷2)

        • 如何閱讀題目

        • Task 1 Wordprocessor

        • Task 2(a) Spreadsheet

        • Task 2(b) Wordprocessor

        • Task 3(a)

        • Task 3(b) Slide

        • Task 4

        • Task 5

      • 26.真題練習使用指南

        • 真題練習使用指南

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