f1豪華大禮包2014年acca考綱解析白皮書

1、2014 年 ACCA 考高頓財(cái)2014 年 ACCA 考高頓財(cái)大綱中文2014 年ACCA 目前所采用的2007 年啟用的科目體系。在ACCA 的大綱 Syllabus 以及學(xué)習(xí)指式、分值分布等內(nèi)容，是所有考生參加科目學(xué)習(xí)前必讀的材料，而Study Guide 主要2014 年 很大的調(diào)整，F(xiàn)4根據(jù) 2014 年 1 月多年的F1-F9，P1-P5 共 14大綱中文2014 年ACCA 目前所采用的2007 年啟用的科目體系。在ACCA 的大綱 Syllabus 以及學(xué)習(xí)指式、分值分布等內(nèi)容，是所有考生參加科目學(xué)習(xí)前必讀的材料，而Study Guide 主要2014 年 很大的調(diào)整，F(xiàn)4根據(jù)

2、 2014 年 1 月多年的F1-F9，P1-P5 共 14 個(gè)科目。希望幫劣ACCA。20148：| 徐匯分校：| 杭州分校：| 蘇州分校：高頓ACCA高頓財(cái)經(jīng)ACCA卓越ACCA830ACCA教學(xué)水準(zhǔn)高超，教學(xué)質(zhì)量突出的師資團(tuán)隊(duì)。高頓財(cái)經(jīng)的 ACCA高頓財(cái)經(jīng)得到、職業(yè)發(fā)展導(dǎo)師計(jì)劃等職業(yè)服務(wù)，2013成為ACCA高頓唯高頓ACCA高頓財(cái)經(jīng)ACCA卓越ACCA830ACCA教學(xué)水準(zhǔn)高超，教學(xué)質(zhì)量突出的師資團(tuán)隊(duì)。高頓財(cái)經(jīng)的 ACCA高頓財(cái)經(jīng)得到、職業(yè)發(fā)展導(dǎo)師計(jì)劃等職業(yè)服務(wù)，2013成為ACCA高頓唯與門為廣大 ACCA學(xué)員總！目前開發(fā)有教學(xué)Notes、財(cái)經(jīng)詞典、教學(xué)期刊，斷推出ACCA ：| 徐

3、匯分校：| 杭州分校：| 蘇州分校：科目全介2014ACCAAccountantinBusiness相2014syllabusandstudy SpecimenExamapplicablefromJune：企業(yè)組細(xì) （目標(biāo)和類型），科目全介2014ACCAAccountantinBusiness相2014syllabusandstudy SpecimenExamapplicablefromJune：企業(yè)組細(xì) （目標(biāo)和類型），、認(rèn)證：| 徐匯分校：| 杭州分校：| 蘇州分校：近幾通過率趨勢圖：| | 近幾通過率趨勢圖：| | F1ACCAF2（管理會計(jì)）、F3（財(cái)務(wù)會計(jì)）F1 的時(shí)長為 2兩種形

4、式。F120146（201426對F1F1ACCAF2（管理會計(jì)）、F3（財(cái)務(wù)會計(jì)）F1 的時(shí)長為 2兩種形式。F120146（201426對F1新題分的選擇題和161SectionB6Multi-taskquestions：| 徐匯分校：| 杭州分校：| 蘇州分校：true&falseanisationsemployeesareoneofitsconnectedIsthisementtrueor2true&falseanisationsemployeesareoneofitsconnectedIsthisementtrueor2 題型 “84”（MR question with eight

5、options），2若31.540ThefollowingaredesirablecharacteristicsofsandA heBHighlyCEthicalcodesofDernancebyEHighlyvaluedFTraining：| 徐匯分校：| 杭州分校：| 蘇州分校：Gs ofHQualificationbySelect FOUR of theGs ofHQualificationbySelect FOUR of the characteristics from the list above, which distinguish froman(2 題型二，Gap-fillque

6、stion：| 徐匯分校：| 杭州分校：| 蘇州分校：題型三，Multiple-responsematchingquestionThe following ement are made by the manager in the 題型三，Multiple-responsematchingquestionThe following ement are made by the manager in the IthinkyoushouldattendatrainingonmotivationalWeneedtodiscussyourunpopularityseveralof ：| 徐匯分校：| 杭州

7、分校：| 蘇州分校：2014 年下半年的加入或刪減了一些重要內(nèi)容。例如，在 PartA 中微觀經(jīng)濟(jì)一章考官增加了 types competitionPartB 中anisation,structureandstrategy中考官對公司結(jié)構(gòu)做了一些拓展，增加了 hollow/ modular/ 2014 年下半年的加入或刪減了一些重要內(nèi)容。例如，在 PartA 中微觀經(jīng)濟(jì)一章考官增加了 types competitionPartB 中anisation,structureandstrategy中考官對公司結(jié)構(gòu)做了一些拓展，增加了 hollow/ modular/ F1ACCAF1：| 徐匯分校：

8、| 杭州分校：| 蘇州分校：ACCA。：| 徐匯分校：|ACCA。：| 徐匯分校：| 蘇州分校：科目全介2014ACCAManagementAccountantF2近幾科目全介2014ACCAManagementAccountantF2近幾通過率趨勢圖：| | Aimof Todevelopknowledgeandunderstandingofhowtoprepareandsmanagement information in Aimof Todevelopknowledgeandunderstandingofhowtoprepareandsmanagement information in a

9、nization to support planningandMain(a) henature,sourceandeofcostand(b) Explainandapplycostaccounting(c) Preparebudgetsforplanningand(d) Compareactualcostswithstandardcostsyzeanyretandmonitorbusiness：| 徐匯分校：| 杭州分校：| 蘇州分校：F2ACCAF2 的時(shí)長為 2兩種形式。5035310F2F2ACCAF2 的時(shí)長為 2兩種形式。5035310F2：| 徐匯分校：| 杭州分校：| 蘇州分校：

10、先本，NPV IRR 先本，NPV IRR PaybacklratioNon-lratioKPI 去評估CSFarking3E樣題：| 徐匯分校：| 杭州分校：| 蘇州分校：| 徐匯分校：| 杭州分校：|：| 徐匯分校：| 杭州分校：| 蘇州分校：科目全介2014ACCAlAccountingF3近幾通過率趨勢圖科目全介2014ACCAlAccountingF3近幾通過率趨勢圖：| | F3 是、P2：F3 是、P2：| 徐匯分校：| 杭州分校：| 蘇州分校：F3 的時(shí)長為 2152014難度增加了，F(xiàn)7降低了，在知識結(jié)構(gòu)上，F(xiàn)3F7F3 的時(shí)長為 2152014難度增加了，F(xiàn)7降低了，在知識

11、結(jié)構(gòu)上，F(xiàn)3F7：| 徐匯分校：| 杭州分校：| 蘇州分校：Question The following information relates to Geofrost, a limited liabilityQuestion The following information relates to Geofrost, a limited liability company, ended 31 October 20X7.for the Extractsfromtheementofprofitorlossfortheyearended31October：| 徐匯分校：| 杭州分校：| 蘇州分校：

12、SectionandSyllablesB1a)referonlytoIASBFramework 出現(xiàn)的 qualicharacteristics,summarizedasright:Define, understand and apply qualiFaithfulB1 b) replaced wieincluding other accounting conceptsDefine,understandandapplyaccounting concepts KSubstanceoverGoingBusinessentityFairTheupdatedtitlesofements per IAS

13、 1 Presenionof e ementhasbeenreplacedement of profit or loss and sementof e has been replaced with sement of profit or loss and other ：| 徐匯分校：| 杭州分校：| 蘇州分校：ementofitionasat31：| 徐匯分校：| 杭州分校：| 蘇州分校：ementofitionasat31Non-currentCurrentTotalEquityandCapitalandOrdinaryshareRetainedProfitbeforeLessProfitf

14、ortheAdditional(1) tionexpensefortheyearwas$(2) Assetscarryingvalueof$1,974,000wereedAdditional(1) tionexpensefortheyearwas$(2) Assetscarryingvalueof$1,974,000wereedofataprofitof$Complete the cash flow ement of cash flows for the year ended 31 October 20X7 Sementofcashflowsfortheyearended31October：|

15、 徐匯分校：| 杭州分校：| 蘇州分校：CashflowsfromoperatingProfitbeforeProfitafter Profitonalofnon-currentNon-currentCurrentTradeTotalequityandQuestion On1January20X3GastaCoacquired 75% oftheshare capital of Erica Co The retained earnings of Erica Co t Question On1January20X3GastaCoacquired 75% oftheshare capital of

16、 Erica Co The retained earnings of Erica Co t date were 480,000. Erica Cos share capital remainedunchangedsincetheThe following draft preparedat31Decemberlition for the two companies have ：| 徐匯分校：| 蘇州分校： Tax NetcashfromoperatingCashflowsfrominvestingPaymentstoacquirenon-currentProceedsfromsaleofnon-

17、currentsNetcashfrominvestingCashflowsfromfinancingProceedsfromeofshare Repaymentof NetcashfromfinancingNetmovementcashandcashOutflow CashandcashequivalentsatbeginningofCashandcashequivalentsatendofThenon-erest(NCI)wasvaluedat 450,000asat1JanuaryTask CompletetheThenon-erest(NCI)wasvaluedat 450,000asa

18、t1JanuaryTask Completethefollowingtodeterminethegoodwillarisingon：| 徐匯分校：| 杭州分校：| 蘇州分校：ValueofInvestmentinEricaCoheldbyGastaRetainedGastaErica InvestmentinEricaOtherTotalEquityshareRetainedTotalequityand：| 徐匯分校：| 杭州分校：| 蘇州分校：OtherInvestment：| 徐匯分校：| 杭州分校：| 蘇州分校：OtherInvestmentinEricaCoheldbyGastaEqu

19、ityshareTotalvalueofFairvalueofEricaCosnetEquityshareRetainedEquityshareOtherTotalfairvalueofEricaCosnetquisitionasaA-75%ofA+100%ofA-100%ofA+75%ofTask Areeachof thefollowingementsrelatingtoconsolidationThesofconsolidationresultsin asingleegalNICwillalwaysTask Areeachof thefollowingementsrelatingtoco

20、nsolidationThesofconsolidationresultsin asingleegalNICwillalwaysfeatureheconsolidatedl GoodwillisrecalculatedusingtherecentfairvaluesateachreportingperiodTask Select the formula which correctly calculates NCI as at 31 December 20X9, accordancewithIFRS10Consolidated25%ofnetassetsat31Decemberl Fairval

21、ueoftacquisition+25%tacquisitionFairvalueoftacquisition+25%retainedearningsasat31DecemberTask Calculate the following figures which will be reported in Gastas sementof lition asat31December：| 徐匯分校：| 杭州分校：| 蘇州分校：0Accountant in Business February2014toAugust structuredandhowthemaincapabilitiesorsection

22、s explains in further detail what the examinationendstoassessandDetailed Thisshowsthebreakdownofthemain(sections) of the osubjectareas.ThisAccountant in Business February2014toAugust structuredandhowthemaincapabilitiesorsections explains in further detail what the examinationendstoassessandDetailed

23、Thisshowsthebreakdownofthemain(sections) of the osubjectareas.ThisThissyllabusandstudyguidearedesignedtotheforthedetailedstudywithteachingandlearningandendedprovide detailed information on what could Approachtoexaminingtheassessedinanyexamination.This section briefly explains the structure of the ex

24、amination and how it is assessed.THESTRUCTUREOFTHESYLLABUSAND STUDY GUIDEStudy RelationaldiagramwithThisdiagramshowsdirectandindirectlearningandcontentprovidersshoulduseasthe basis of their studies, instruction and materials Examinationswillbebasedonthedetailofthe studyguidewhichcomprehensivelyident

25、ifieswhatnthisexaminationandotherdirectlyinnedbyothers.Theselinksshownassolidlinearrows.Theindirectlinksare shownasdottedlinearrows.Therelationaldiagram thereforeindicateswherelearnersareexpectedtocouldbeassessedwithinanyexaminationses Thestudyguideisaprecisereflectionand.haveinningknowledgeandwhere

26、itbreakdownofthesyllabus.Itisobe useful to review previous learning before undertaking study.basedonthemaincapabilitiessyllabus.Thesesectionsareohedetailedsyllabus.SubjectareasarebrokenOverall aim of the osub-headingswhichdescribetheThisexplainsbrieflytheoverallobjectiveoftcouldbeassessedinexaminati

27、ons. esindicatewhatexamsmayexaminationandhesecapabilities to be developed students to demonstrate, and the levelatwhichthesemayneedtobeellectuallevelsMain ThissyllabussaimisbrokenomaincapabilitieswhichdividethesyllabusstudyodiscreteACCAqualificationsaredesignedtoprogressively broadenanddeepentheknow

28、ledgeandskillsthrough each qualification.arangeofRelationaldiagramofmainThisdiagramillustratestheflowsandlinksnThroughout,thestudyguidesassessboth knowledgeandskills.Thereforeacleardistinctionisthemaincapabilities(sections)ofthesyllabusand should be used as an aid to planning teaching and learningin

29、astructuredway.drawn, within each subject area, nknowledge and skills and in assessing applicationwithinanaccountingorbusiness context.Theassessmentofknowledgeisdenotedby asuperscriptK andtheassessmentofskillsis denotedbythesuperscriptS.Syllabus ThisisanarrativeexplaininghowthesyllabusACCAs.1VALUE O

30、F ASSESSMENTS GUIDED LEARNING HOURSANDEDUCATIONRECOGNITIONThe term edorpassedrelatestoregulation or legislation has been formally ThetermeffectiverelatestowhenregulationVALUE OF ASSESSMENTS GUIDED LEARNING HOURSANDEDUCATIONRECOGNITIONThe term edorpassedrelatestoregulation or legislation has been for

31、mally ThetermeffectiverelatestowhenregulationAsamemberofernational Federation legislationmustbeapp dtoentityAccountants,ACCAseekstoenhancetheeducation recognitionofitsqualificationonbothnationalandernational education frameworks, and with ngso,ACCAaimstotits.Thestudyguideoffersmoredetailedguidanceon

32、 the depndlevelatwhichtheexaminableswillbeexamined.Thestudyguide regulatory authorities and employers across all sectors.Tothisend,ACCAqualificationsare several countries. Please refer to your national educationframeworkregulatorforfurther s GUIDETOEXAMThe structure of examinations varies within n m

33、odules and The Foundations examinations contain 100% compulsoryquestionstoencouragecandidatesto studyacrossthebreadthofeachsyllabus.AllFoundationsexaminationsareassessedbyhourrbasedandcomputerThe pass mark for all FIA examination pGUIDETOEXAMINATIONACCAreservestherighttoexamineanything containedwith

34、inanystudyguidewithinexamination .ThisincludesFor specified laccounting,auditandprs, except where indicated otherwise,willpublishsonceayearcould potentially be assessed within identifiedexamination Forthisexaminationregulation edorlegislation passed onorbefore30thSeptember2013,willbe assessedfromFeb

35、ruary2014toAugust31stPleaserefertothesforpr(whererelevant)forfurther edorlegislationpassedaccordancewiththeabovedatesmaybe examinableeveniftheeffectivedateishe2ACCAs.Qualification ThequalificationstructurerequirescandidateswhowishtobeQualification Thequalificationstructurerequirescandidateswhowishto

36、beawardedtheDiplomainAccountingandBusiness to pass the F1/FAB, F2/FMA and the F3/examinations and sucsfullycompletetheFoundationsinalismSyllabus TheFoundationsinAccountancysuiteof qualifications is designed sot a student can progress through three discreevels;level and the Diploma level. Students ar

37、emended to enterFoundationsinAccountancyatthelevelwhich is most appropriate to their needs and abilities and totakeexaminationsinorder,butthisisnota ACCA3Diplomain Thefinalsectionofthesyllabusexamineshow behaviouratalllevelswithinbusinessshouldbeinned by accepted profesalethicsand al values.MAIN has

38、 on howanisationsarestructuredandonOnr,Thefinalsectionofthesyllabusexamineshow behaviouratalllevelswithinbusinessshouldbeinned by accepted profesalethicsand al values.MAIN has on howanisationsarestructuredandonOnr,roleoftheaccountingandotherkeybusiness functionsincontributingtotheefficient,effective

39、 andethicalmanagementanddevelopmentofananisationanditspeopleandshouldbeableAUnderstandtheeandtypeseract with stakeholders and the external BUnderstand functions and the role of studentswhomayveabackground,tothebusiness,whichasanentityCRecognisethefunctionofaccountancyand audit in communicating, repo

40、rting and amadeupofpeopleandsystemseractthe environment and with each other. The linformationandineffectivebeginswithexaminingtheeandtypesbusinesswhichexist,thekeystakeholdersandrightsandtbusinesseshaveDRecognisetheprinciplesofauthorityand leadership and how teams and individuals are recruited, mana

41、ged, motivated and connection with them, exploring the taffectthebusinessinenvironment, including economic, legal, ltechnological factors. The syllabus then examines thestructureandfunctionsofbusiness,focusingonEeffectivenessasthebasisforeffectiverelatedroles reporting, a syllabusthenanisational his

42、s, particularly in lrance, control and compliance. Ftallaspectsofbusinesskeyhouldbeconductedinamanagementandpeopleechaswhichcomp swi accepted profes ndindividualandteambehaviour,motivationand al effectiveness.alethicsandRELATIONALDIAGRAMOFMAINTheanisation, its stakeholders and the external environme

43、nt functions ernance aleffectiveness andcommunication(E)alethicsinaccountingandbusiness4gAccounting and reporting systems,controlsandcompliance(C)Leadingand and teams DETAILEDATheanisation, its stakeholders ernal controls, authorisation, security of data and compliance within businesstheexternalThee

44、andtypesofFraudandfraudulentbehaviourandtheir prevention in business, including money StakeholdersinPolitical and legal factors affectingDLeading andmanaging individuals and Macroeconomic Leadership,managementandMicroeconomicRecruitment and selection of DETAILEDATheanisation, its stakeholders ernal

45、controls, authorisation, security of data and compliance within businesstheexternalTheeandtypesofFraudandfraudulentbehaviourandtheir prevention in business, including money StakeholdersinPolitical and legal factors affectingDLeading andmanaging individuals and Macroeconomic Leadership,managementandM

46、icroeconomicRecruitment and selection of landdemographicIndividualandgroupbehaviourinbusiness Technological EnvironmentalCompetitive MotivatingindividualsandBanisational structure, Reviewandappraisalofindividual TheformalandinformalEal effectiveness and anisational structure and aleffectivenessanisa

47、tional culture in ofineffectivenessatCommitteesinernanceandso l responsibility sandtechniquesCAccountingandreportingsystems,controlsand business functionsnaccountingandCommunicatingin FalethicsinaccountingandAccountingandfinancefunctionsFundamental principles of ethical Principlesoflawandregulation

48、accounting and auditingThe role of regulatory and profes heaccountancyal bodies alstandardsTheandeernal externalfinan l information, provided Corporate codes of sandACCAs.5APPROACHTOEXAMININGTHEThesyllabusis APPROACHTOEXAMININGTHEThesyllabusis assessedbyatwohourr-orcomputer-basedexamination. Questio

49、nswill assessallpartsofthesyllabusandwilltestknowledgeandsomeortwosections.SectionAwillcontain30twomark questions.SectionBwillcontain6fourmarkmulti- taskquestionseachofwhichwillexamineoneofthesixmainsectionsofthe.6ACCAs.Study Political and legal factors affecting ExplainhowthepoliticalsystemATHEANIS

50、ATION, ernmentpolicyaffectSTAKEHOLDERSANDTHEEXTERNAL Describetheoflegalincludingsupra-nationalbodies,nationaland TheeandtypesofDefine businessanisationsandexplainwhy theyareformed.KExplainhowthelawStudy Political and legal factors affecting ExplainhowthepoliticalsystemATHEANISATION, ernmentpolicyaff

51、ectSTAKEHOLDERSANDTHEEXTERNAL Describetheoflegalincludingsupra-nationalbodies,nationaland TheeandtypesofDefine businessanisationsandexplainwhy theyareformed.KExplainhowthelawprotectstheemployeeand the implications of employment legislation for the manager and theDescribecommonfeaturesofbusiness Iden

52、tify the principles of data protection and OutlinehowanisationsExplainhowthelawpromotesandListtheindustrialandlsectorsndwhich anisationsIdentify the different types of business anisationforcompliancewithlawsdata protection, security and heal lPublic Outline principles of assaleofgoodsandsimpleMacro-

53、economicStakeholdersinDefinemacro-economicpolicyandexplainits relationshipinbusinessandhowitmayvaryin different types of businesshe main determinants of the level he economy and ernal, connected and helevelofivityheirimpactonindividuals,householdsandheimpactofeconomicesonIdentifythemainstakeholdergr

54、oupsandthe objectivesofeachgroup.Kindividual,thehouseholdandthebusiness:eractandhowtheirobjectivesmaywithoneernational payments DescribetheypesofeconomicCompareer and influence of tmaybeimplementedernment stakeholdergroupsandhowtheirneedsshould beaccountedfor,suchasundertheMendelow iseRecognisetheim

55、pactoffiscalandmonetary policymeasuresontheindividual,the household and businesses.KACCAs.7Micro economic Competitive DefinetheconceptofdemandandsupplyIdentifyabusinesssstrengths,weaknesses opportunitiesandthreats(SWOT)inamarketgoodsandandthemainsour ofExplainelasticityofdemandandtheimpactof Identif

56、y the main elements within Micro economic Competitive DefinetheconceptofdemandandsupplyIdentifyabusinesssstrengths,weaknesses opportunitiesandthreats(SWOT)inamarketgoodsandandthemainsour ofExplainelasticityofdemandandtheimpactof Identify the main elements within valuechainandexpla hemeaningofashorta

57、ndlongDefine perfect, competition, oligopoly, hefactorsortinfluencelevel of competitiveness in an industry or using Porters five mlanddemographiche medium and long-term effects landdemographictrendsonbusiness es and the economy.KDescribetheimpactofchangesinlBANISATIONFUNCTIONSIdentify and ternmentsm

58、aytakeinresponsetomediumandlong-termimpactofdemographic anisationandrelationship with the Technological anisation on the business.Khepotentialeffectsofchangeonthe anisation structure Describethedifferentwaysinwhichformal anisationsmaybestructuredK:andinformationsystemsdevelopmenton business pro(iv)a

59、l: (geographical, by product, or customer Environmental Listwaysinwhichthebusinessescanaffector be affected by its physical environment.KExplainbasic SeparationofownershipandSeparation of direction and SpanofcontrolandscalarDescribe ways in which businesses can operate totheenvironment.Kiv) Talland(

60、v)OutsourcingandIdentify the benefits of economic sustainability to stakeholders.K(vi)Shared8ACCAs.he characteristics of the ernanceandso l responsibility tactical and operational hecontextofthehe agency concept in relation ernanceandlheir importance he characteristics of the ernanceandso l responsi