F3,financial accounting, 整本教材的编制顺序,遵照账务处理顺序,如下所示: Chapter1-4:介绍财务会计基础知识。 (1)会计做账主体为企业,即business。 (2)Sole trader, partnership和Limited liabilitycompany各自的特点。 (3)Financial accounting和management accounting的区别。 (4)Accounting equation (5)7种book of ...
1. Performance management information systems a) Identify the accounting information requirements and describe the different types of information systems used for strategic planning, management control and operational control and decision-making. [2] b) Define and identify the main characteristics of transa...
MA考试形式是2小时的CBE机考,问题类型广泛,包括:单项选择、填空题、多项选择、多项匹配、列表题等。 考试题型及题量: Section A部分:35道2分题 Section B部分:3道综合题,内容分别是大纲中的C、D、E的部分 FA(Financial Accounting财务会计) FA考试形式是2小时的CBE机考,问题类型广泛,包括:单项选择、填空题、多...
41 CCA F2 Management Accounting - Lecture 36 - Batch Costing 06:18 ACCA F2 - Lecture 62 - Time Series Analysis - Introduction 08:19 ACCA F2 - Lecture 63 - Time Series Analysis - Moving Averages 16:53 3.2 Depreciation part 1 44:30 3.3 Depreciation part 2 22:36 3.4 Disposals part 1...
ACCA考试报告分析F2-examreport-2015D Examiner’s report F2/FMA Management Accounting For CBE and Paper exams covering July to December 2015 Examiner’s report – F2/FMA Jul-Dec 2015 1 General Comments The examination consists of two sections. Section A of the paper contains 35 objective test ...
41 CCA F2 Management Accounting - Lecture 36 - Batch Costing 06:18 ACCA F2 - Lecture 62 - Time Series Analysis - Introduction 08:19 ACCA F2 - Lecture 63 - Time Series Analysis - Moving Averages 16:53 3.2 Depreciation part 1 44:30 3.3 Depreciation part 2 22:36 3.4 Disposals part 1...
GUIDE TO EXAM STRUCTURE The structure of examinations varies within and between modules and levels. The Fundamentals level examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. The Knowledge module is assessed by equivalent two-hour paper ba...
Management by Performance Management. These links are shown as solid line arrows. Other papers only have indirect relationships with each other such as links existing between the accounting and auditing papers. The links between these are shown ...
F2 (Management accounting)属于ACCA的知识课程之一,介绍了为管理者执行计划、控制、决策提供信息支持的管理会计基础方法和技术。通过F2的学习,一方面可以掌握基础的管理会计方法和工具,另一方面可以为ACCA后续 F5(Performance Management,业绩管理)、F9(Financial Management,财务管理)和P5( Advanced Performance Management,...
Advanced Performance Management (APM) 高级业绩管理 Advanced Taxation (ATX) 高级税务 Advanced Audit and Assurance (AAA) 高级审计与鉴证 考试周期 Exam Cycles ACCA每年有4个考试周期。 学生在每个考试周期内最多可参加4次考试,一年内最多可参加8次不同的考试。这些考试可以是计算机考试(CBE)和纸质考试的任意组...