ACCA攻略：如何學(xué)好F7這門課

正保會計(jì)網(wǎng)校ACCA F7 這門課，聘請了某知名高校老師劉成芳老師，劉老師擁有十余年的ACCA教學(xué)經(jīng)歷，曾獲首屆全國十佳ACCA優(yōu)秀指導(dǎo)教師、校“我特別喜歡的大學(xué)老師 ”等榮譽(yù)。 認(rèn)真負(fù)責(zé)、方法特別、深入淺出 、結(jié)構(gòu)嚴(yán)謹(jǐn)，融時(shí)事案例于實(shí)際授課，便于學(xué)生理解掌握，深受學(xué)生喜愛。

F7 這門課以計(jì)算為主，對于中國學(xué)生來說，相對比較大的學(xué)習(xí)難度是認(rèn)識英文專業(yè)詞匯，老師細(xì)膩的講解，循序漸進(jìn)讓基礎(chǔ)薄弱的學(xué)生也能夠接受厚重干澀的準(zhǔn)則描述。

基礎(chǔ)班課程中:老師是按照ACCA官方公布的“Examinable documents”的順序來進(jìn)行講解的。這樣的授課順序更有條理，也可以讓學(xué)員更加清晰的理解每個(gè)準(zhǔn)則的內(nèi)容及聯(lián)系。此外，根據(jù)ACCA考試大綱要求，授課老師將按照配套教材體系全面講解。幫助學(xué)員系統(tǒng)地掌握課程內(nèi)容，對課程內(nèi)容結(jié)構(gòu)形成完整的體系認(rèn)識，并熟練運(yùn)用所學(xué)知識。

基礎(chǔ)班主要內(nèi)容如下：

Conceptual framework

IFRS 13 Fair value measurement

IAS 1 Presentation of Financial Statements

IAS 2 Inventories

IAS 7 Statement of Cash Flows

IAS 8 Accounting Policies Changes in Accounting Estimates and Errors

IAS 10 Events after the Reporting Period

IAS 12 Income Taxes

IAS 16 Property, Plant and Equipment

IAS 17 Lease（自2017/9開始，此準(zhǔn)則將替換為“IFRS 16 Leases”）

IAS 20 Accounting for Government Grants and Disclosure of GovernmentAssistance

IAS 21 The Effects of Changes in Foreign Exchange Rates

IAS 23 Borrowing Costs

IAS 33 Earnings per Share

IAS 36 Impairment of Assets

IAS 37 Provisions Contingent Liabilities and Contingent Assets

IAS 38 Intangible Assets

IAS 40 Investment Property

IAS 41 Agriculture

IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations

IFRS 15 Revenue from Contracts with Customers

IAS 32 Financial Instruments: Presentation

IFRS 7 Financial Instruments: Disclosures

IFRS 9 Financial Instrument

IAS 27 Separate Financial Statements

IAS 28 Investments in Associates and Joint Ventures

IFRS 3 Business Combinations

IFRS 10 Consolidated Financial Statements

Analysis and interpretation

Regulatory framework

在習(xí)題班中:老師將基礎(chǔ)班中涉及的知識進(jìn)行綜合匯總，將知識運(yùn)用到實(shí)際題目中，幫助學(xué)員熟悉考試題型，掌握出題規(guī)律，提高學(xué)員的解題技巧和思維方式，體驗(yàn)實(shí)戰(zhàn)，使學(xué)員達(dá)到考試要求。

習(xí)題班主要內(nèi)容如下：

Paper F7 Pilot

Consolidated Financial Statements

選題：（ PANDAR）（PREMIER）（PALADIN）（PARADIGM）

Statement of Cash Flows

選題（DELTOID）

IAS 1 Presentation of Financial Statements

選題（SANDOWN）（HIGHWOOD）（MOBY）

IFRS 15 Revenue from Contracts with Customers

選題（DERRINGDO）（LINNET）

Analysis and Interpretation

選題（HARDY）

IAS 16 Property, Plant and Equipment

選題（FLIGHTLINE）（ DEARING）

IAS 38 Intangible Assets and IAS 23 Borrowing Cost

選題（APEX）

IAS 20 Accounting for Government Grants and Disclosure of GovernmentAssistance

選題（BAXEN）

IAS 40 Investment Property

選題（FUNDO）

IAS 38 Intangible Assets

選題（DARBY）

IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations

選題（MANCO）

IAS 36 Impairment of Assets

選題（WILDERNESS）

IAS 17 Leases（自2017/9開始，此準(zhǔn)則將替換為“IFRS 16 Leases”）

選題（FINO）

IAS 37 Provisions Contingent Liabilities and Contingent Assets

選題（PROMOIL）

IAS 10 Events after the Reporting Period

選題（WAXWORK）

IAS 21 Foreign Currency Transactions

選題（RANGOON）

IAS 33 Earnings Per Share

選題（SAVOIR）

Composite IFRS Questions

選題（ERRSEA）

Accounting Policies

選題（TUNSHILL）

Conceptual Framework

選題（WARLE）

沖刺班中:含有知識點(diǎn)串講和考官文章精選解讀兩部分內(nèi)容。在備考階段，幫助學(xué)員整體梳理課程體系，結(jié)合各個(gè)準(zhǔn)則，帶領(lǐng)學(xué)員分析和解讀相關(guān)的考官文章，準(zhǔn)確把握考試方向，為學(xué)員順利通過考試鋪平道路。

沖刺班主要內(nèi)容如下：

Paper F7 key points revision

International Financial Reporting Standards

Conceptual framework

IAS 1 Presentation of Financial Statements

IAS 8 Accounting Policies Changes in Accounting Estimates and Errors

IFRS 15 Revenue from Contracts with Customers

IAS 2 Inventories

IAS 41 Agriculture

IAS 16 Property, Plant and Equipment

IAS 23 Borrowing Costs

IAS 20 Accounting for Government Grants and Disclosure of GovernmentAssistance

IAS 40 Investment Property

IAS 38 Intangible Assets

IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations

IAS 36 Impairment of Assets

IAS 17 Leases（自2017/9開始，此準(zhǔn)則將替換為“IFRS 16 Leases”）

IAS 37 Provisions Contingent Liabilities and Contingent Assets

IAS 10 Events after the Reporting Period

IAS 12 Income Taxes

IAS 32 Financial Instruments

IAS 21 The Effects of Changes in Foreign Exchange Rates

IAS 33 Earnings Per Share

Conceptual Principles of Groups

Consolidated Statement of Financial Position

Consolidation Adjustments

Consolidated Statement of Comprehensive Income

IAS 28 Investments in Associates and Joint Ventures

Analysis and Interpretation

IAS 7 Statement of Cash Flows

網(wǎng)校F7 高分通過學(xué)生名單

xxxx Liu F7 Financial Reporting 86

xxxx Liu F7 Financial Reporting 80

xxxx Tang F7 Financial Reporting 77

xxxx Wang F7 Financial Reporting 79

xxxxxi Xue F7 Financial Reporting 78

xxxxxx Zhang F7 Financial Reporting 80

xxxxx Guang F7 Financial Reporting 71