14 ACCA

:2014-05-07 15:05 :

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07 12 F1 F2 F3 F4
08 6 F6 F7 F8
08 12 F5 F9 P2 P3
09 6 P1 P6 P7

F1 F5 P1 2 full time
Master
Master ACCA

http://www.tup.tsinghua.edu.cn/b ... &CPBH=022537-01

ACCA

double entry

14
ACCA

4 3 F1
F2/3/4 F1 F4: F1

4 2
F7 3
ACCA

1 8
P3
P7

14
1/3

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F1-P3-P5
F2-F5...P5
F3-F7-P2...P7
F8-P1-P7 P1 F8
F4
F6-P6
F9-P4

option
UK , P6P7 , P6 UK tax
audit partner P7
P5 option 4 .
P4

P4F9 9
P6 F6 9 F6 P6
6 12 12 6
Jun-08 F6, Jun09 P6 CGT relief, capital
allowance 1/3
F6
P3 P5 P5
P7 P2 accounting standardsP7
standards p2
option F7-P2P2 50% F7

F5+F9 F5 1/3 ratio F9 F5

3
F9+F7 F7 ratio, cashflow
F9 cashfinance ratio F7.ratio
F5/7/9 F5 F9
F5/F9 P3 P3
F8 P1 riskinternal audit P1
F8 P1

F5 F2 F2 varianceF5 F2
F5 F2 F5 F2
50% common sense F5
F4 F8

, option P4 P6.
F1 F2 F3 F4 F5 F7 F8 F6 F9 P2 P3 P1 P4 P6
P2 P4 P6, F7,F9,F6.

F5 F9
F7 F9

F7,P2 F5 P1
ACCA

F1 F2 F3 ACCA

F5 F6 F9 P1
F7 F 9

F8 P3 P7 3
ACCA
P2
P6 P6
F4

F P F P
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P1P3P7
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model, P2 P6 F 9

identify, describe, "give" the reasons, analyze"write" a report


points 10 8 5 4 80%

2-3
80%

reportletter letter
letter.

financial statments

nonsense

professional marks
ACCA

ACCA 2 notesKaplan( FTC) BPP

3
kaplan
text 35 , exam kit( 20 ) pocket note( 12 )
BPP kaplan
2
pocket notes
http://kaplanpublishing.co.uk/KP ...
AB&ShowTop=true
£107.00
bookshop
+exam kit 50 F5
FTC FTC
F4 case F5
F2
P6 ERRATA SHEET 2

BPP notes
BPP FTC

LCA notesP6
FTC LCA tax FTC
LCA notes

LCA
opentuition
notes

FTC P6 FTC complete text, lca notes

25 P6

F1 2 3 --

pilot paper common

sense
F2 2 1
FTC
30% common sense

F3 7 2 97 FTC Babara

7

F4 ACCA 14 P6 .
case,
ACCA tips pass
revision

F6 3
Babara 87
F6 90 babara
surprise
F6 4 revision 2
2 .

F7 9 3 1 50%
consolidation pilot paper B/S
P2
P2 cashflow f9
cashflow cashflow F7
F8
10 10
ftc Alison pass 99% 1%

brainstorming ACCA MAP, A

TOAD()AEIOU

test procedure

procedure marking scheme points

brainstorming procedure
procedure pilot paper answer
procedure pass paper59
fail
F8
practical
answer
F8
F8 pass
F5
report() 5 07 1

report

3-5 07 F5
9
10 F5 90 70
F5 fail F5

F9 5 3 2 1/3 1/3

 1/3
FTCwilliam 100% 60-80%
babara 7 2 revision,

ACCA
P2 5 3 2 1/3 .FTC Tom

TOM P2
p2
4 Tom
70 25 revision notes. pass P2
~

P250% F7 P2 F7 P2

F7 P2 F7 pension, share option, financial instrument

deferred tax, financial assets,consolidation, revenue recognition
F7 P2 ACCA F
P
P3, 4 1/3 4
P2 F5 F9
model 4
model PESTLEValue chain, Five forces
PESTLE model pass
F5 F9 F5 F9 P3 F5
F9P3
CEO,CFO
ACCA 3 4
4 5
long term
P1 4 P6 P1 P7
14 P P1 P7
P6 P1 P7
P1 2
revision revision
FTC Alison P1 , 1000

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opentuition.com notesP1
nice/
65
Ethics P1 risk- F8
internal audit- F8 ethics- F1 F4 P2 corporate governance- F4 F8
90%

P7 F8 , alison
Alison
F8 P2, P7
P7 F8 brainstorming P7 8
pass . 50%,alison F8 50%
P6 P6 P6 P6 P6 5
P6 5 3-5 P6
F 3
2 P2

PASS
F6 2
F6 P6 5 1 LCA
notes 1 notes 50% 50% 20% 50%
corporation tax
IHTpersonal tax planning.
P6 F8 P1 P3 P7
P6

F6 P6 50%
IHT planning 3 CGT GIFT RELIEF,

66 F6 87
, P6 P6 F5 20
fail
plan
5
lca notes ftc

 ACA ACA
3 P1 P6 P7,
2

100%
80-90%

80% 80%
64 50 80 50
fail

P2
current issue P2

F7

12
34 12
56 34 12
78 56 34
910 78 56

6 F5

10 F6 P2 1 p6
F1 F4 F1 4