欢迎来到天天文库
浏览记录
ID:28552778
大小:211.42 KB
页数:155页
时间:2018-12-11
《ACCA考试科目F9笔记NOTES.docx》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、[年]ACCA考试科目F9笔记NOTESACCAPaperF9FinancialManagementClassNotes2©TheAccountancyCollegeLtdJanuary2009Allrightsreserved.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmitted,inanyformorbyanymeans,electronic,mechanical,photocopying,rec
2、ordingorotherwise,withoutthepriorwrittenpermissionofTheAccountancyCollegeLtd.3ContentsPAGEINTRODUCTIONTOTHEPAPER5FORMULAESHEET7CHAPTER1:FINANCIALMANAGEMENT:ANINTRODUCTION11CHAPTER2:INVESTMENTAPPRAISALTECHNIQUES21CHAPTER3:ADVANCEDDISCOUNTEDCASHFLOWTECHNI
3、QUES39CHAPTER4:LONGTERMSOURCESOFFINANCE61CHAPTER5:COSTOFCAPITAL69CHAPTER6:CAPITALSTRUCTUREANDRISKADJUSTEDWACC91[年]ACCA考试科目F9笔记NOTESCHAPTER7:RATIOANALYSIS101CHAPTER8:RAISINGEQUITYFINANCE117CHAPTER9:WORKINGCAPITALMANAGEMENT123CHAPTER10:EFFICIENTMARKETHYPO
4、THESIS147CHAPTER11:VALUATION151CHAPTER12:RISK1654INTRODUCTIONTOTHEPAPER5IntroductiontothepaperINTRODUCTIONTOTHEPAPER6AIMOFTHEPAPERTheaimofthepaperistodevelopknowledgeandskillsexpectedofafinancialmanager,relatingtoissuesaffectinginvestment,financinganddi
5、videndpolicydecisions.OUTLINEOFTHESYLLABUS1.Financialmanagementfunction2.Financialmanagementenvironment3.Workingcapitalmanagement4.Investmentappraisal5.Businessfinance6.Costofcapital7.Businessvaluation8.RiskmanagementFORMATOFTHEEXAMPAPER[年]ACCA考试科目F9笔记N
6、OTESThesyllabusisassessedbyathreehourpaper-basedexamination.Theexaminationconsistsof4questionsof25markseach.Allquestionsarecompulsory.FAQsHowdoesthenewsyllabusrelatetothepapersintheprevioussyllabus?Thepaperismateriallybasedonthepreviouspaper,2.4FMC,butw
7、ithadditionalmaterialfrompaper3.7SFM.ItcoversthefinancialmanagementtopicsfromthefirstpaperbutdropsmanagementaccountingtopicssuchasStandardCosting,BudgetingandABC.TobalanceagainstthatitnowincorporatesnewtopicsonCostofcapitalandValuation.FORMULAE7Formulae
8、FORMULAE8FORMULAEEconomicOrderQuantity=0H2CDCMiller-OrrModelReturnpoint=Lowerlimit+(1/3spread)Spread=3133transactioncostvarianceofcashflows[年]ACCA考试科目F9笔记NOTES4interestrateTheCapitalAssetPricingModelE(ri)=Rf+ßi(E(rm)–Rf)TheAssetB
此文档下载收益归作者所有