ACCA考试冲刺是F9的考点猜测和必刷题推荐！

今天我们给大家带来的2017年3月ACCA考试冲刺是F9的考点猜测和必刷题推荐……（声明：本内容为2017你年3月份ACCA考试F9科目的考前押题，同样适用于2017年6月ACCA考试。）

 

丨文：财经智囊团

 

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

 

以上就是F9考试的勾重点，预祝大家在三月份ACCA考试中都取得好成绩！

 

声明丨本文经西方那一套&ACCA学习帮（accaxxb）授权，未经允许不得转载或引用。如您还需要了解其他ACCA相关问题，敬请留言咨询微信公众号“高顿ACCA”（gaodunacca），我们将竭诚为您解答！