考经分享
发布时间：2017-03-07 
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！
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