超实用 ACCA F9重要知识点讲解及考点分析.docxVIP

ACCA\CIMA\CFA成建制方向班、业余制班全国招生中___________________________________________________________________________________________ PAGE \* MERGEFORMAT1 ?超实用?|?ACCA?F9重要知识点讲解及考点分析 考试题型???????????????????????????????????????????????????????????? Section?A?单选题????????????2’*15 Section?B?综合单选题???????10(每题5道选择）*3 Section?C?综合计算题???????20?*?2 ? 核心练习真题?????????????????????????????????????????????????????? DEC?14?-?Mar/Jun?16 Specimen?paper?2016 Specimen?paper?2014 Part?A??Financial?management?function Part?B??Financial?management?environment 考试分布 Section?A?单选题??4-6道 考点类型 基本概念,注意理解，运用到scenario?question；? ratio?小计算（TSR） 复习计划 Exam?Kit?历年真题：选择题（Section?A） 考点总结 1.讨论Financialmanagement??objective Objectives?：maximization?of?shareholder?wealth?VS?accounting?profit 计算能够反映盈利能力和对股东财富的影响的ratio ? 常见Ratio 1）Shareholder?wealth ????TSR ????DPS,?Dividend?yield ????EPS,?P/E?ratio ?2）Financial?performance：profitability ????ROCE ????ROE ?2.?激励高管实现股东财富最大化的目标 ?a)?Managerial?reward?schemes: ???Performance-related?bonus,?share,shareoption ?b)?corporate?governance ?c)?stock?exchange?market?rule ? 3.?Objective?setting?in?not?forprofitorganizations非盈利机构指标 value?for?money(Economy，Efficiency，Effetiveness) ? 1）财政政策Fiscal?policy?VS?货币政策monetary?policy? Fiscal??policy VS Monetary??policy Taxation Interest?rate Government?expenditure?(budget,?government?borrowing) Money?supply 2)宏观经济目标Macroeconomicpolicy??targets：? 3)政府干预competitionpolicy；government?assistance；green?policies；corporate?governanceregulation? 4.?货币市场money?VS?资本市场capitalmarkets i)?Role?of?financial?intermediaries金融中介作用 ii)?principal?money?market?instruments主要的货币市场工具 Part?C?Working?capitalmanagement 考试分布??? Section?A?单选题??3-4道?or?Section?A?单选题?2道 Section?B?综合单选题??10分 Section?C?综合计算题??20分 ? 考点类型 文字理论WC?management，inventory,receivables,?payables,?cash管理工具计算 ? 复习计划 Exam?Kit?历年真题：选择题?计算题 考点总结 1.objectivesof?WC?management ?i)?WC?investment?policy:?aggressive/conservative ??ii)?central?role?of?WC?managment?infinancialmanagement ??iii)?Factors?determine?t