3、 ACCA F9重要知识点讲解及考点分析14http://www.kbfinancial.com.cnACCACIMACFA成建制方向班、业余制班全国招生中___________________________________________________________________________________________考试题型 Section A
4、 单选题 2’*15Section B 综合单选题 10'(每题5道选择）*3Section C 综合计算题 20' * 2 核心练习真题 DEC 14 - Mar/Jun 16Specimen paper 2016Specimen paper 2014Part A Financial management function14http://www.kbfinancial.com.cnACCA
5、CIMACFA成建制方向班、业余制班全国招生中___________________________________________________________________________________________Part B Financial management environment考试分布Section A 单选题 4-6道考点类型基本概念,注意理解，运用到scenario question； ratio 小计算（TSR）复习计划Exam Kit &历年真题：选择题（Section A）考点总结1.讨论Finan
6、cialmanagement & objectiveObjectives ：maximization of shareholder wealth VS accounting profit计算能够反映盈利能力和对股东财富的影响的ratio 常见Ratio1）Shareholder wealth TSR DPS, Dividend yield EPS, P/E ratio 2）Financial performance：profitability ROCE ROE 2. 激励高管实现股东财富最大化的目标 a) Mana
7、gerial reward schemes: Performance-related bonus, share,shareoption b) corporate governance c) stock exchange market rule 3. Objective setting in not forprofitorganizations非盈利机构指标14http://www.kbfinancial.com.cnACCACIMACFA成建制方向班、业余制班全国招生中__________________________________
8、_________________________________________________________value for money(Economy，Efficiency，Effetiveness) 1）财政政策Fiscal policy VS 货币政策monetary policy Fiscal policyVSMonetary policyTaxationInterest rateGovernment expenditure (budget, government borrowing)Money supply2)宏观经济目标
