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首页 ACCA考试 财务管理(基础阶段) 历年真题 正文
如何运用ACCAF9真题通过考试?
来源:帮考网校 2019-01-09 09:23:53

ACCA F9科目介绍:

F9《财务管理》介绍的是作为企业财务部门的财务经理需要拥有的财务技巧。大纲分为四个部分。

1.介绍企业财务管理部门的角色和目的;

2.介绍三大财务管理决策之一的投资决策,包括两个步骤流动资金的运用与投资和长期投资的评价;3.介绍三大财务管理决策之一的融资决策,考察了很多融资来源,包括股利政策和自身融资,还有资本成本和其他影响决策的因素;4.介绍风险和管理风险的主要方法。

ACCA F9科目考试重点:

Study objectives

To appreciate the nature of interest rate risk.

To describe internal methods of hedging interest rate exposure.

To implement and evaluate external hedging strategies.

Nature of interest rate risk

Companies have exposure to interest rates risks

Rising interest rates

Falling interest rates

Management of interest rate risk

Smoothing-maintaining a balance between fixed rate and floating rate borrowing.

Matching-attempting to have a common interest rate for both assets and liabilities.This is more practical for financial institutions than for trading companies.

External hedging techniques

Forward Rate Agreements(FRAs);

OTC options-capsfloors and collars;

Interest rate futures contracts;

Options on interest rate futures;

Interest rate swaps and swaptions.

Stakeholder definition

Government regulation

Regulation includes the existence of governing bodies such as

 (a)OFWAT-water regulation

 (b)Postcomm-Royal mail regulator

 (c)Competition commission-takeover and merger regulator.

Other environmental and ethical issues

Government regulation

Government regulates

supplyquality and prices of certain organisations such as

 (a)Monopolies

 (b)Privatised utilities

 (c)State owned/run.

Regulation is designed to enforce/enhance

 (a)Competition

ACCA F9真题的重要性:

对于真题,我们除了要掌握单独的知识点,还要把他们串联在一起,并且能识别出题目考察的是哪些知识点的组合,而且它考的不仅仅是知识点,还有我们的思维能力和对商业环境的看法等等,所以我觉得对于像我这种准备时间不是很充分(复习基本在最后一个半月内完成)的话,重点是分析考官提供的答案,从长篇答案中总结他们的答题思路和大纲,然后再同自己的想法对比找到差距,看到自己思考的不缜密的地方加以修改。我的这个办法屡试不爽,基本练习册每道题目我都会分析出提纲要点,这样在时间不够时,可以省去大篇幅写作时间而直接发现自己的丢分点,有利于形成总结思考能力,也可以在练习的过程中与考官的想法越来越贴近,揣摩出他的思维方式,若能以考官的思维来答题,相信定会万无一失。

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