2017年ACCA考试在即,上海财经大学ACCA培训中心为大家整理了2017年ACCA F9三月考试冲刺考点和ACCA考前必做题
考点1 WorkingCapital Management (Syllabus Part C)
· 2015 Dec Q3(b)
Foreign receivables
· 2015 June Section B Q3
Factoring + Creditworthiness
· 2011 Dec Q2
Cash operating cycle + Factoring with-recourse& without-recourse+ Benefits of using factoring
· 2016 Sep Q31
Early settlement discount +EOQ + Credit policy
· 2016 June Q1
Overtrading ratio + Solutions for overtrading
· 2014 Dec Section B Q1
Cash budget
考点2 InvestmentAppraisal (Syllabus Part D)
· 2015 June Section B Q5
NPV+ Discussing sensitivity analysis
· 2014 Dec Section B Q4
NPV的改错
· 2012 June Q1
NPV+ Asset replacement+ Sensitivity analysis
· 2011 Dec Q1
NPV + Sensitivity analysis + Capital rationing
· 2009 Dec Q1
Lease or buy + NPV
考点3 BusinessFinance and Cost of Capital (Syllabus Part E)
· 2016 June Q4
WACC +Credit hierarchy + Islamic finance
· 2013 June Q2
WACC+ Project-specific cost of capital discussions & cost of equity > cost of debt discussions
· 2013 Dec Q2
Project-specific cost of capital calculation+ 3 capital structure theories
· 2011 Jun Q2 (c)
Discussing market value used in WACC
· 2012 June Q4 (d)
Discussing business, financial and systematic risk
考点4 Valuation(Syllabus Part F)
· 2008 June Q2
Right issue + EMH
· 2012 June Q4
P/E model+ DVM model(complicated)
· 2015 June Section B Q2
DVM+ Earning yield + Discussions
考点5 Risk (SyllabusG)
·2015 June Section B Q1
Money market hedge (receipt)+ Forward market hedge
· 2013 June Q3 (c)
Types of foreign currency risk