點擊免費領取：ACCA學習資料大禮包
ACCA F9科目是ACCA的技能階段科目中最后一個，難度比之前的科目加大了不少，只要是因為審計是很多同學*9次接觸，自然難度也就隨之提高了。F9科目對于考生的考驗是顯而易見的，下面就為大家總結一下ACCA F9考試攻略，其中包括F9考試特點，注意事項，學習方法，希望對各位考生學習ACCA提供幫助！
ACCA F9考試攻略之ACCA F9注意事項：
*9，課堂上要注意知識的講解和隨堂知識點的練習。
第二，每堂課結束后知識點的復習很重要，幫助大家更好掌握每一部分的知識結構。
第三，針對每個考點的課后練習題很重要，學生可以自己找相應的題目做。
ACCA F9考試攻略之ACCA F9學習方法：
F9大部分是分析題，一些簡單的計算，基本不成問題。而剩下的就沒有向F7那樣容易分了，基本上都是重點，因此不能按照題型來復習，要按照書的框架來復習?；旧暇褪?1、WORKING CAPITAL，2、INVESTMENT，3、FINANCE AND CAPITAL COST 4，BUSINESS VALUE 5 RISK。
一個部分一個部分的復習，以理解為主，實際上考過財管，這個市在沒有什么難的，你需要保證的是，你必須有效快速的把35分計算出來。因為簡單所以不能錯。其他的一般考題都是書上的，基本上你把那些有缺點都理解了都背下來就好了。主要要理解，因為他可能讓你根據(jù)這些來處理一個新的公司，那就必須運用了。
如果按照新XX的教學方法的話，我相信中國人打90分是肯定沒問題，而且肯定有許多人打滿分的，因為考試實際總分是超過100分的。而考試只要求50就過，因此你必須調整自己的目標。
還是考試會有越來越多的寫作問題，因此適當?shù)穆?lián)系一下寫作，肯定很有用處的。
ACCA F9考試攻略之ACCA f9考試重點
The Internal Rate of Return (IRR)
The IRR is another project appraisal method using DCF techniques.
The IRR represents the discount rate at which the NPV of an investment is zero. As such it represents a breakeven cost of capital.
Decision rule:
Projects should be accepted if their IRR is greater than the cost of capital.
IRR
Using the NPV method, PVs are calculated by discounting cash flows at a given cost of capital, and the difference between the PV of costs and the PV of benefits is the NPV. In contrast, the IRR method of DCF analysis is to calculate the exact DCF rate of return that the project is expected to achieve.
If an investment has a positive NPV, it means it is earning more than the cost of capital. If the NPV is negative, it is earning less than the cost of capital. This means that if the NPV is zero, it will be earning exactly the cost of capital.
Conversely, the percentage return on the investment must be the rate of discount or cost of capital at which the NPV equals zero. This rate of return is called the I RR or the DCF yield and if it is higher than the target rate of return then the project is financially worth undertaking.
Calculating the IRR using linear interpolatingThe steps in linear interpolation are:
Calculate two NPVs for the project at two different costs of capitalUse the following formula to find the IRR:
Where:
L = Lower rate of interest
H = Higher rate of interest
NL = NPV at lower rate of interest
NH = NPV at higher rate of interest.
