ACCA學(xué)習(xí)資料大禮包

　　ACCA F9科目是ACCA的技能階段科目中最后一個(gè)，難度比之前的科目加大了不少，只要是因?yàn)閷徲?jì)是很多同學(xué)*9次接觸，自然難度也就隨之提高了。F9科目對(duì)于考生的考驗(yàn)是顯而易見的，下面就為大家總結(jié)一下ACCA F9考試攻略，其中包括F9考試特點(diǎn)，注意事項(xiàng)，學(xué)習(xí)方法，希望對(duì)各位考生學(xué)習(xí)ACCA提供幫助！

ACCA F9考試攻略之ACCA F9注意事項(xiàng)：

　　*9，課堂上要注意知識(shí)的講解和隨堂知識(shí)點(diǎn)的練習(xí)。

　　第二，每堂課結(jié)束后知識(shí)點(diǎn)的復(fù)習(xí)很重要，幫助大家更好掌握每一部分的知識(shí)結(jié)構(gòu)。

　　第三，針對(duì)每個(gè)考點(diǎn)的課后練習(xí)題很重要，學(xué)生可以自己找相應(yīng)的題目做。

ACCA F9考試攻略之ACCA F9學(xué)習(xí)方法：

　　F9大部分是分析題，一些簡單的計(jì)算，基本不成問題。而剩下的就沒有向F7那樣容易分了，基本上都是重點(diǎn)，因此不能按照題型來復(fù)習(xí)，要按照書的框架來復(fù)習(xí)。基本上就是 1、WORKING CAPITAL，2、INVESTMENT，3、FINANCE AND CAPITAL COST 4，BUSINESS VALUE 5 RISK。

　　一個(gè)部分一個(gè)部分的復(fù)習(xí)，以理解為主，實(shí)際上考過財(cái)管，這個(gè)市在沒有什么難的，你需要保證的是，你必須有效快速的把35分計(jì)算出來。因?yàn)楹唵嗡圆荒苠e(cuò)。其他的一般考題都是書上的，基本上你把那些有缺點(diǎn)都理解了都背下來就好了。主要要理解，因?yàn)樗赡茏屇愀鶕?jù)這些來處理一個(gè)新的公司，那就必須運(yùn)用了。

　　如果按照新XX的教學(xué)方法的話，我相信中國人打90分是肯定沒問題，而且肯定有許多人打滿分的，因?yàn)榭荚噷?shí)際總分是超過100分的。而考試只要求50就過，因此你必須調(diào)整自己的目標(biāo)。

　　還是考試會(huì)有越來越多的寫作問題，因此適當(dāng)?shù)穆?lián)系一下寫作，肯定很有用處的。

ACCA F9考試攻略之ACCA f9考試重點(diǎn)

　　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
本文由國內(nèi)*5的ACCA培訓(xùn)機(jī)構(gòu)高頓財(cái)經(jīng)整理