時(shí)光飛逝，轉(zhuǎn)眼就到了本次ACCA考試的最后一天。今天的考試科目是F1、F4、F9和P4。提醒各位考生千萬(wàn)不要像帥（傻）氣（不）逼（啦）人（嘰）的小編一樣走錯(cuò)考場(chǎng)！
今天給各位看官帶來(lái)了F4、F9和P4的一些考前重點(diǎn)整理。有人問(wèn)為什么選擇性忽略F1？小編我只想說(shuō)，F(xiàn)1這種沒(méi)（都）有（是）重（重）點(diǎn)（點(diǎn)）的科目，勞駕各位不要再挑三揀四地復(fù)習(xí)了好嘛?。▏?yán)肅臉）
作為ACCA考試中的*10一門法律科目，F(xiàn)4可以說(shuō)是鶴立雞群啊。因此，法律問(wèn)題也就是F4的主旋律了，其中重點(diǎn)包括：
- Law and the legal system
- Sources of law
- Formation of contract
- Content of a contract
- Breach of contract and remedies
- Employment contract
- Dismissal and redundancy
- Agency law
- Partnerships
- Corporations and legal personality
- The formation and constitution of a company
- Share capital
- loan capital
- Capital maintenance and dividend law
因?yàn)镕4考試題型的改變，增加了45道選擇題，所以基本上考官也會(huì)盡全力在考題中涵蓋所有知識(shí)點(diǎn)。但是仍然還有5道case題要去分析，由于英國(guó)法律是判例法體系，所以案例是case題答題的重點(diǎn)，沒(méi)有案例支撐的答案在Section B是得不了高分的，同時(shí)盡量增加答案篇幅。
另外，在法律中，對(duì)于日期和時(shí)間點(diǎn)的考核也是越來(lái)越detail-orientated，所以高頓財(cái)經(jīng)的ACCA老師給大家總結(jié)了其中一些常見的日期要點(diǎn)，考前再抱抱佛腳嚕：

 
F9《財(cái)務(wù)管理》目前*7的考題形式是20道2%的選擇題（MCQ）及5道大題，3道10%，2道15%。2道15%*6分值的大題有可能是最簡(jiǎn)單的兩個(gè)parts，即Working capital 和 investment appraisal。所以，下面這些請(qǐng)各位看官準(zhǔn)備扎實(shí)嚕。
Part A：Financial management function
a. Nature and purpose of financial management
b. Financial objectives
c. Management reward scheme
d. Not-for-profit organisations
Part B：Financial management environment
1. Economic environment
2. Financial markets
Part C：Working capital management
- EOQ model
- Bulky discount
- Average inventory level
Part D：Investment appraisal
- Non-DCF methods
- DCF methods
a. NPV
b. IRR
- Risk and uncertainty
- Specific investment decisions
Part E：Business finance
• gearing ratios and interest cover
• traditional，MM， and pecking order
• Project Specific cost of capital
• WACC
Part F：Business valuation
• Valuation of equity
• Market efficiency
Part G：Risk management
- Exchange rate
- Interest rate
P4《高級(jí)財(cái)務(wù)管理》是F9的延伸，與F9*5的區(qū)別就是思考問(wèn)題的角度，即考生需要站在企業(yè)管理層的角度來(lái)思考和回答問(wèn)題，根據(jù)職業(yè)判斷挑選可以使用的模型方法，然后針對(duì)各種方法的適用性和可靠性做出全面的討論評(píng)價(jià)，最后結(jié)合企業(yè)和社會(huì)的特殊需求做出最終選擇，得出結(jié)論。
話不多說(shuō)，我們還是分PART來(lái)看看P4到底會(huì)考些什么。
Part A Role and responsibility towards stakeholders
通常是讓你use ratio analysis, trends, EVA, MVA etc. to *uate financial performance（今年6月曾考過(guò)）或者Grasp the calculation of FCF, FCFEto determine dividend capacity（近兩年沒(méi)考過(guò)）。
Part B Economic environment for multinational organisations
- The role of international financial institutionssuch as EU, WTO, IMF, World Bank etc.
- Listing requirementsof stock exchange
- Risks faced by multinational companies such as political, legal, cultural risks and agency issues
Part C Advanced investment appraisal
一般會(huì)讓你Using NPV, IRR, MIRR, VAR, FCFEto *uate projects，同時(shí)請(qǐng)掌握：
- Valuation of options using BSOP model
- Understand real optionsand valuation using BSOP model
- Grasp the steps and possible adjustments involved in APV（Pilot Paper中出現(xiàn)）
(i) The calculations of APV
(ii) The appraisals of APV
Part D Acquisition and mergers
Type 3 acquisition (Iterative r*uation procedures)
(i) Calculate the value of targeted company
(ii) Calculate the value of combined company
(iii) The premium should be paid
(iv)Non-financial factors should be considered
Part E Reconstruction and reorganisation
- Financial reconstruction and firm value
- Leveraged buy-outs
- Management buy-outs
Part F Treasury and advanced risk management techniques
Use Deltato calculate the number of contracts needed for hedging
Part G Emerging issues in finance and financial management
- Developments in world financial markets
- Developments in Islamic financing
預(yù)祝各位學(xué)員考試順利，一路通關(guān)，盡早和ACCA分手愉快！
▎本文作者Yvonne，來(lái)源高頓網(wǎng)校ACCA。更多內(nèi)容請(qǐng)關(guān)注微信號(hào)(gaodunacca)，掌握最全面ACCA政策以及學(xué)習(xí)方法，更有在線小編為你解答各種困惑，會(huì)說(shuō)話的公眾號(hào)，你見過(guò)嗎？原創(chuàng)文章，歡迎分享，若需引用或轉(zhuǎn)載請(qǐng)保留此處信息。