ACCA考试科目P4黄金十题+热门考点.。索取考纲,戳:ACCA考纲+解析【含考前必刷题】
Part A
Role of senior financial adviser in the multinational organizations
热门考点1:Strategic/Ethic/environment impact+Agency/stakeholder theory+integrated reporting
Should:Staple(2016 Jun Q3(b)
Part B
Advanced investment appraisal
热门考点2:NPV/foreign NPV+IRR/MIRR+capital rationing+sensitivity analysis+discounted payback+VaR
Must-1:Arbore(2012 Dec Q4);
Must-2:Yilandwe(2015 Jun Q1)
Should:Tisa(2012 Jun Q4)
热门考点3:Dividend policy+dividend capacity+methods of multinational dividends+methods to solve the blocked dividend/oversee remittance(背PPT总结)
Must-3:Lirio(2016 Jun Q1)
热门考点4:WACC(Ke/Kd/degear®ear of Beta/MM proposition 2)+credit rating+theory of capital structure+debt financing背PPT总结(Euro bond/Islamic finance…)+equity financing背PPT总结(right issue/IPO/listing/dark pool/securitization…)
Must-4:Mlima(2013 Jun Q1)
Part C
Acquisition and Mergers
热门考点5:Synergy+consideration(cash/share/earn out)of acquisition+valuation methods(i.e.FCFE+FCF,P/E,DVM热门)+problem of mis-valuation
Must-5:Vogel(14 Jun Q3)
Must-6:Cigno(15 Dec Q1)
Part D
Corporate reconstruction and reorganization
热门考点6:Valuation+ratio analysis+financial reconstruction
Must-7:Flufftort(15 Dec Q3)
Should:Chrysos(17 Dec Q1)
热门考点7:Valuation+计算business organization(demerger/spin-off/divest/sell off)+文字MBO/MBI/LBO/employee buy out
Must-8:Nubo(13 Dec Q4)
Should:Cigno(15 Dec Q1)
Part E
Treasure and advanced risk management
热门考点8:Forex hedge(Forward/Forex swap/option on future)PPT的例题熟练掌握+interest hedge(Forward+future+option+Swap+collar)各种方法比较
Must-9:Armstrong(15 Dec Q2);
Must-10:Awan(13 Dec Q2)
Should:Buryecs(17 Jun Q3)
索取考纲,戳:ACCA考纲+解析【含考前必刷题】
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