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P2考试分为 Section A,50分必答题。其中35分合并报表,10分会计事项,5分道德题。 Section B,三道25分的选做题,三选二。其中一道为小准则应用题,一道大准...
2017-11-22在2017年9月的P2考试中,出现了历年考试中并不太常考的合并现金流量表(Consolidated Statement of Cash Flows),相信大家在打开试卷的那一刹那都会有些懵,因为现...
2017-11-22很多想考ACCA的同学在面对ACCA繁杂厚重的知识体系和教材时,总是倍感压力,所以通过培训机构来进行ACCA的学习是很多学员的选择,毕竟在专业老师的指导...
2016-05-13很多想考ACCA的同学在面对ACCA繁杂厚重的知识体系和教材时,总是倍感压力,所以通过培训机构来进行ACCA的学习是很多学员的选择,毕竟在专业老师的指导...
2016-05-13很多想考ACCA的同学在面对ACCA繁杂厚重的知识体系和教材时,总是倍感压力,所以通过培训机构来进行ACCA的学习是很多学员的选择,毕竟在专业老师的指导...
2016-05-13很多想考ACCA的同学在面对ACCA繁杂厚重的知识体系和教材时,总是倍感压力,所以通过培训机构来进行ACCA的学习是很多学员的选择,毕竟在专业老师的指导...
2016-05-13很多想考ACCA的同学在面对ACCA繁杂厚重的知识体系和教材时,总是倍感压力,所以通过培训机构来进行ACCA的学习是很多学员的选择,毕竟在专业老师的指导...
2016-05-132016年3月的ACCA考试马上就要来临,高顿网校小编特地为各位小主带来了名师对于P1和P3的考试技巧分享。 UNDERSTANDING REQUIREMENTS 学员必须了解What examiners want,...
2016-03-042016年1月18号,12月考试出分的日子。这一天,我收到了我的成绩,86分,比F3还高。说实话,刚拿到成绩的时候,心里有些侥幸,可余下的,多半是对于之前...
2016-02-25C选项可以解释一下吗
老师您好,1-3应该怎么理解
C选项可以解释一下吗
老师您好,1-3应该怎么理解
ACCA分为两个阶段。第二阶段就是我们的专业阶段,英文为professional level,因此我们也用professional的首字母p称呼它为p阶段。p阶段主要分为核心课程和选修(四选二)课程。该阶段的课程是对第一部分课程的引申和发展,引入了作为未来的高级会计师所必须的更高级的职业技能和知识技能。...
2021-11-02高顿网校小编给大家送来ACCA P1-P3的答题技巧啦,赶紧收藏! P1 1. 答题格式 1) 小题答题格式: *9个答题要点 A simple phrase to summarize your point 使用一个词组概括答题要点 + Write your phrase above in a completesentence 换行后将上述词组写成完整句子 + Explain your point and apply in the case 解释为什么或结合案例分析 空行 第二.........
2015-10-272 015年ACCA考试P段课程考纲解读分析: 第二个阶段:核心课程和选修课程 高顿ACCA老师提醒各位学员,P阶段核心模块注重的是战略的中心思想,本阶段不仅仅站在财务的角度,还应站在业务和市场的角度帮助公司进行有效的可持续发展。 P1:公司治理,风险管理及职业操守 Governance, Risk and Ethics (GRE) 学.........
2014-12-292 015年ACCA考试P段课程考纲解读分析: 第二个阶段:核心课程和选修课程 高顿ACCA老师提醒各位学员,P阶段核心模块注重的是战略的中心思想,本阶段不仅仅站在财务的角度,还应站在业务和市场的角度帮助公司进行有效的可持续发展。 P1:公司治理,风险管理及职业操守 Governance, Risk and Ethics (GRE) 学.........
2014-12-292 015年ACCA考试P段课程考纲解读分析: 第二个阶段:核心课程和选修课程 高顿ACCA老师提醒各位学员,P阶段核心模块注重的是战略的中心思想,本阶段不仅仅站在财务的角度,还应站在业务和市场的角度帮助公司进行有效的可持续发展。 P1:公司治理,风险管理及职业操守 Governance, Risk and Ethics (GRE) 学.........
2014-12-29P7《高级审计与认证业务》是许多ACCA学员在选修课程中会选择的一门课,毕竟比起可怕的P5来说,P7的名声似乎没有那么臭,但是P7毕竟还是属于P阶段,对于有些小伙伴来说还是难以搞定。所以!高顿网校小编又要发福利啦!怎么学会P7?且看下文! 学科的关联 P7在我看来,就是要利用P2里面的各种准则在各.........
2015-11-24在ACCA考试中,P5的难度一直名声在外,而高顿网校小编看到的现实也确实是很多考生拼尽全力却还是屡战屡败?虽说ACCA考试整体确实不是特别难,但是其中就是有P5这个可恶的拦路虎,频频挡在学员们看到曙光的门口,那么,P5究竟难在哪里呢? 1. 要求P5考生端正学习态度,这门课程的考试要求处于研究生.........
2015-11-24Business valuation is an art not a science. These are the words used by many ACCA financial management tutors (including myself) when introducing this topic to students preparing for Papers F9 or P4. The words imply that when trying to value the equity capital of a business, there is range of possible correct answers, all of which can be justified as being the most appropriate. To a certain extent.........
2015-11-24各位ACCA小主们,任何的考前tips都仅供参考哦,不能完全依赖这些tips哦! Section A: Question 1 Consolidated statement of financial position including goodwill calculation and step acquisition accounting (IAS 27, IAS 28, IFRS 3 IFRS 10) Section B: Question 2 and Question 3 - Employee benefits (IAS 19) - Government grant (IAS 20) - Financial Instruments: Presentation (IAS 32) .........
2015-11-23PUSH/PULL SUPPLY CHAIN MODELS 推动价值链模型 A push model of the supply chain relies on manufacturers producing according to historical demand patterns and pushing products out to distributors and customers. Inventory is held at various points as a buffer against unexpected demand or production delays. By contrast, in a pull model demand stimulates production and delivery. Essentially, just-.........
2015-11-19下面是Kaplan**的ACCA12月份考试的Exam Tips: These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics ACCA P4 Exam Tips: ACCA P4 Advanced Financial Management Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan P4 is a technical paper with some complex calculations so.........
2015-11-13These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics ACCA P1 Exam Tips: ACCA P1 Governance, Risk and Ethics Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan Each P1 paper offers 4-6 marks for displaying professional skills, which can easily be the difference between a .........
2015-11-09今天帅气的高顿网校小编推送给各位ACCA小主的是P2的考前tips! These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics ACCA P2 Exam Tips: ACCA P2 Corporate Reporting Paper Exam Tips for December 2015 Session are given below by famous tuition providers Kaplan Do not ignore ethics it appears in eve.........
2015-11-09今天高顿网校小编为各位小主带来了ACCA P7的Exam Tips: Concentrate on the core areas these are the ones that are regularly examined; your Kaplan tutor will help you to identify what they are. But your strategy should be study breadth not depth; it is much better to have a working knowledge of the whole syllabus rather than just 6 topics in lots of depth. Pay attention to the verbs in .........
2015-11-03今年考P5应该关注哪些?注意些什么?高顿网校小编为大家带来了ACCA P5 Exam Tips: Answer the wordy bits first, provided they dont depend on calculations youve not yet done. This paper awards approx 70% of the marks for discussion, and 30% for calculations. Watch your time management when doing the calculations. Although they are not technically complicated, they can be time c.........
2015-11-03