acca P4是很多考生必选的选考科目,要想提高acca P4通过率,就要掌握各部分内容的知识点。中公财经网给大家总结了acca P4各部分高频知识点,供大家参考。
acca P4 知识点Part A
Role of senior financial adviser in the multinational organizations
热门考点1:Strategic/Ethic/environment impact + Agency/stakeholder theory + integrated reporting
Should:Staple (2016 Jun Q3(b)
acca P4 知识点Part B
Advanced investment appraisal
热门考点2:NPV/foreign NPV + IRR/MIRR + capital rationing + sensitivity analysis +discounted payback + VaR
Must -1:Arbore (2012 Dec Q4);
Must -2:Yilandwe (2015 Jun Q1)
Should : Tisa (2012 Jun Q4)
热门考点3:Dividend policy + dividend capacity + methods of multinational dividends + methods to solve the blocked dividend/oversee remittance
Must -3:Lirio(2016 Jun Q1)
热门考点4:WACC (Ke/Kd/ degear & regear of Beta/ MM proposition 2) + credit rating + theory of capital structure + debt financing(Euro bond/Islamic finance…)+ equity financing (right issue/IPO/listing/dark pool/securitization…)
Must -4:Mlima (2013 Jun Q1)
acca P4 知识点Part C
Acquisition and Mergers
热门考点5:Synergy + consideration(cash / share/ earn out)of acquisition + valuation methods (i.e. FCFE+FCF, P/E, DVM热门)+problem of mis-valuation
Must -5:Vogel (14 Jun Q3)
Must -6:Cigno (15 Dec Q1)
acca P4 知识点Part D
Corporate reconstruction and reorganization
热门考点6:Valuation + ratio analysis + financial reconstruction
Must -7:Flufftort (15 Dec Q3)
Should: Chrysos (17 Dec Q1)
热门考点7:Valuation + 计算business organization ( demerger/spin-off/divest/sell off) +文字MBO/MBI/LBO/employee buy out
Must -8:Nubo (13 Dec Q4)
Should: Cigno (15 Dec Q1)
acca P4 知识点Part E
Treasure and advanced risk management
热门考点7:Forex hedge (Forward/ Forex swap/ option on future)例题熟练掌握+ interest hedge (Forward + future + option + Swap + collar)各种方法比较
Must -9: Armstrong (15 Dec Q2);
Must -10: Awan (13 Dec Q2)
Should: Buryecs (17 Jun Q3)
更多相关内容点击acca知识点
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| 近期考试 | 报名时间 |
|---|---|
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 |
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01-05
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12-29
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