acca f9真題對(duì)于acca f9的考試的重要性我相信各位acca考生都心知肚明了,首先我們先看一下acca f9科目的考試內(nèi)容。
ACCA F9科目介紹:
F9《財(cái)務(wù)管理》介紹的是作為企業(yè)財(cái)務(wù)部門(mén)的財(cái)務(wù)經(jīng)理需要擁有的財(cái)務(wù)技巧。大綱分為四個(gè)部分。
1.介紹企業(yè)財(cái)務(wù)管理部門(mén)的角色和目的;
2.介紹三大財(cái)務(wù)管理決策之一的投資決策,包括兩個(gè)步驟–流動(dòng)資金的運(yùn)用與投資和長(zhǎng)期投資的評(píng)價(jià);3.介紹三大財(cái)務(wù)管理決策之一的融資決策,考察了很多融資來(lái)源,包括股利政策和自身融資,還有資本成本和其他影響決策的因素;4.介紹風(fēng)險(xiǎn)和管理風(fēng)險(xiǎn)的主要方法。
ACCA F9科目考試重點(diǎn):
Study objectives:
To appreciate the nature of interest rate risk.
To describe internal methods of hedging interest rate exposure.
To implement and evaluate external hedging strategies.
Nature of interest rate risk
Companies have exposure to interest rates risks:
Rising interest rates
Falling interest rates
Management of interest rate risk:
Smoothing-maintaining a balance between fixed rate and floating rate borrowing.
Matching-attempting to have a common interest rate for both assets and liabilities.This is more practical for financial institutions than for trading companies.
External hedging techniques:
Forward Rate Agreements(FRAs);
OTC options-caps,floors and collars;
Interest rate futures contracts;
Options on interest rate futures;
Interest rate swaps and swaptions.
Stakeholder definition
Government regulation
Regulation includes the existence of governing bodies such as:
(a)OFWAT-water regulation
(b)Postcomm-Royal mail regulator
(c)Competition commission-takeover and merger regulator.
Other environmental and ethical issues
Government regulation
Government regulates
supply,quality and prices of certain organisations such as:
(a)Monopolies
(b)Privatised utilities
(c)State owned/run.
Regulation is designed to enforce/enhance:
(a)Competition
acca f9真題的重要性:
對(duì)于真題,我們除了要掌握單獨(dú)的知識(shí)點(diǎn),還要把他們串聯(lián)在一起,并且能識(shí)別出題目考察的是哪些知識(shí)點(diǎn)的組合,而且它考的不僅僅是知識(shí)點(diǎn),還有我們的思維能力和對(duì)商業(yè)環(huán)境的看法等等,所以我覺(jué)得對(duì)于像我這種準(zhǔn)備時(shí)間不是很充分(復(fù)習(xí)基本在最后一個(gè)半月內(nèi)完成)的話(huà),重點(diǎn)是分析考官提供的答案,從長(zhǎng)篇答案中總結(jié)他們的答題思路和大綱,然后再同自己的想法對(duì)比找到差距,看到自己思考的不縝密的地方加以修改。我的這個(gè)辦法屢試不爽,基本練習(xí)冊(cè)每道題目我都會(huì)分析出提綱要點(diǎn),這樣在時(shí)間不夠時(shí),可以省去大篇幅寫(xiě)作時(shí)間而直接發(fā)現(xiàn)自己的丟分點(diǎn),有利于形成總結(jié)思考能力,也可以在練習(xí)的過(guò)程中與考官的想法越來(lái)越貼近,揣摩出他的思維方式,若能以考官的思維來(lái)答題,相信定會(huì)萬(wàn)無(wú)一失。
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