還有幾天的時(shí)間，ACCA考生們就要邁入ACCA的考場(chǎng)，對(duì)于這次考試，你是否已經(jīng)做好了充足的準(zhǔn)備呢？如果內(nèi)心比較不篤定，也沒(méi)關(guān)系，今天小編和大家聊聊押題這件事。

ACCA官網(wǎng)每年都會(huì)給到學(xué)員很多知識(shí)點(diǎn)的講解，考官文章也會(huì)分析部分考官覺(jué)得需要掌握的知識(shí)點(diǎn)，大家都知道，試卷是考官出的，這說(shuō)明，考官文章里的知識(shí)點(diǎn)被考到的概率········我想，大家都懂的

話不多說(shuō)，直接分享P1-P7的必考點(diǎn)

P1

50 mark scenario question, to include: ethics, governance and risk management. AAA model on ethical issues

Optional questions to include: directors remuneration approaches, evaluation of risks and their mitigation, integrated reporting and rules v principles in corporate governance

P2

Q1: Group question on disposals or step acqns

Ethics

Revenue Recognition

Provisions

Deferred Tax

Share based payments

Pensions

P3

Section A  ：Decision Trees

Section B:

Ansoff

Strategic alliances

General/application controls of software system

Corporate Governance

Ethics

Raising finance

Porters Diamond

P4

International Investment Appraisal techniques focusing on risk management tools such as Value at Risk;

Impact on WACC following hedging of interest rate risk;

Capital Structure; traditional debt finance & Islamic Finance – Sukuk Bonds

Financial Restructuring

P5

Critique an existing performance management system and the performance hierarchy

Quality as a critical success factor

Risk and uncertainty

Effective use of information systems

Environmental performance/analysis

Reward systems linked to performance measures

Transfer pricing

P6

Group relief and consortium relief for companies

Incorporation relief

IHT planning

Patent box

Share schemes

P7

Business or audit risks in a scenario

Identifying ethical and other professional issues in a scenario

Matters to be considered and audit evidence for a couple of core accounting issues

Money laundering

Insolvency issues (UK Stream)

Discussion on audit reports

看完這些，你是不是對(duì)通過(guò)ACCA更有把握了？