ACCA考试科目 F9核心知识点总结

　　ACCA F9科目是ACCA的技能阶段科目中最后一个，难度可以说是F阶段最难得，很多第一次考试的小伙伴在这里都有过失败，小编在这里为大家总计一些关于F9考试的核心知识内容，希望对大家有所帮助。小编再送一个9月ACCA资料包自提，戳：ACCA资料【新手指南】+讲义+解析音频

　　ACCA F9考试攻略之ACCA F9注意事项：

　　第一，课堂上要注意知识的讲解和随堂知识点的练习。

　　第二，每堂课结束后知识点的复习很重要，帮助大家更好掌握每一部分的知识结构。

　　第三，针对每个考点的课后练习题很重要，学生可以自己找相应的题目做。

　　ACCA F9考试攻略之ACCA F9学习方法：

　　F9大部分是分析题，一些简单的计算，基本不成问题。而剩下的就没有向F7那样容易分了，基本上都是重点，因此不能按照题型来复习，要按照书的框架来复习。基本上就是 1、WORKING CAPITAL，2、INVESTMENT，3、FINANCE AND CAPITAL COST 4，BUSINESS VALUE 5 RISK。

　　一个部分一个部分的复习，以理解为主，实际上考过财管，这个市在没有什么难的，你需要保证的是，你必须有效快速的把35分计算出来。因为简单所以不能错。其他的一般考题都是书上的，基本上你把那些有缺点都理解了都背下来就好了。主要要理解，因为他可能让你根据这些来处理一个新的公司，那就必须运用了。

　　如果按照新XX的教学方法的话，我相信中国人打90分是肯定没问题，而且肯定有许多人打满分的，因为考试实际总分是超过100分的。而考试只要求50就过，因此你必须调整自己的目标。

　　还是考试会有越来越多的写作问题，因此适当的联系一下写作，肯定很有用处的。

　　ACCA F9考试攻略之ACCA f9考试重点

　　The Internal Rate of Return (IRR)

　　The IRR is another project appraisal method using DCF techniques.

　　The IRR represents the discount rate at which the NPV of an investment is zero. As such it represents a breakeven cost of capital.

　　Decision rule:

　　Projects should be accepted if their IRR is greater than the cost of capital.

　　IRR

　　Using the NPV method, PVs are calculated by discounting cash flows at a given cost of capital, and the difference between the PV of costs and the PV of benefits is the NPV. In contrast, the IRR method of DCF analysis is to calculate the exact DCF rate of return that the project is expected to achieve.

　　If an investment has a positive NPV, it means it is earning more than the cost of capital. If the NPV is negative, it is earning less than the cost of capital. This means that if the NPV is zero, it will be earning exactly the cost of capital.

　　Conversely, the percentage return on the investment must be the rate of discount or cost of capital at which the NPV equals zero. This rate of return is called the I RR or the DCF yield and if it is higher than the target rate of return then the project is financially worth undertaking.

　　Calculating the IRR using linear interpolatingThe steps in linear interpolation are:

　　Calculate two NPVs for the project at two different costs of capitalUse the following formula to find the IRR:

　　Where:

　　L = Lower rate of interest

　　H = Higher rate of interest

　　NL = NPV at lower rate of interest

　　NH = NPV at higher rate of interest.

　　The diagram below shows the IRR as estimated by the formula

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