一篇文章教你弄懂2017年ACCA各科考纲最新变化.docxVIP

一篇文章教你弄懂2017年ACCA各科考纲最新变化ACCAer们注意啦，从2016年9月考季开始，F1-P5各科目的考试大纲都有大大小小的变化。那各个科目、各个章节有那些具体的变化呢？楷博财经的资深老师们也已经为各位童鞋做了详细的梳理和总结，还不赶紧收藏？！*以下增删内容适用于Kaplan教材（2016年9月-2017年3月版本）F1 会计师与企业 Accountant in BusinessGeneral pointsSUMMARY OF CHANGES TO F1/FABACCA annually reviews its qualification so that they fully meet the needs of stakeholders including employers,students, regulatory and advisory bodies and learning providers.There are no syllabus changes effective from September 2016 and the next update will be September 2017.Detailed description of changes:Chapter 7P159: expanded reading re XED is newChapter 13P343: New expanded reading re IRcapitalP343: New expanded reading re IIRCChapter 17P474: New expanded reading re Bribery and corruptionF2 管理会计 Management Accounting*大纲所有知识点均无变化，以下是教材编撰顺序变化。Detailed description of changes:Chapter 41.Cost Card从本章最后一个知识点提前至第二个；2.增加Cost Code编写；Chapter 12由原标题Forecasting Techniques改成Statistical Techniques，内容无变化Chapter 15对于Variance变化原因的描写均在P496，9. courses of varianceF3 财务会计 Financial Accounting最新大纲的新增细节（斜体字带下划线部分）D. Recording Transactions and Events:3. Inventory:(g).Calculate the value of closing inventory using FIFO (first in, first out) and AVCO (average cost) – both periodic weighted average and continuous weighted average.相关建议:最新的大纲特别写出AVCO的两种类型，也是要引起各位同学的重视；书中的例题里面，原本就有这两种类型的具体解题方法，在此，建议同学们在学习的过程中，对于这两种方法的例题加深理解，对这两种AVCO 类型给以同样的重视。F. Preparing Basic Financial Statements：1. Statement of Financial Position:(d) Prepare statement of financial position or extracts as applicable from given information using accounting treatment as stipulated within sections D, E and examinable documents.F. Preparing Basic Financial Statements：2. Statement of profit or loss and other comprehensive income or extracts as applicable from given information using accounting treatments as stipulated within sections D, E and examinable documents.相关建议:最新的大纲特别写出在编制一家公司的资产负债表和损益表时，需要使用D部分（Recording Transactions and Events）和 E部分（Preparing a Trail Balance）所学过的知识点。建议同学们既要掌握每个