ACCA官网每年会发布历年考试的题目和答案，需要的可以自己去ACCA官网上下载。这边给大家列举一下：

　　Paper F5

　　•Lifecycle costing with environmental accounting.

　　•Relevant costing/decision trees.

　　•Budgeting theory/flexed budgets.?Mix and yield/sales mix and quantity variances.

　　•Divisional performance(ROI,RI).

　　Paper F6

　　•Q1:Capital gain tax question with shares including bonus/rights issue and chattel rules or maybe corporation tax with rollover and holdover relief.

　　•Q2:VAT–deregistration due date,surcharges,accounting for VAT,the annual accounting scheme and contents of a VAT invoice.

　　•Q3:Inheritance tax–including lifetime gifts into a trust,the diminution in value principle and the death estate.

　　•Q4:Property business profits/losses or maybe a sole trader,with adjustment of the trading profits and opening or closing year rules.

　　•Q5:Income tax–computing income tax with employment income with car benefit,fuel benefit and accommodation benefit,interest income/dividend income.

　　•Q6:Calculating corporation tax possibly including a straddling CAP or maybe a long period of account with capital allowances and possibly adjustment of a trading loss with loss relief and group relief.

　　Paper F7

　　•Expect one of the 15 markers to be on ratios and interpretations with(possibly)adjustments to be reflected before a valid comparison.

　　•Expect the big 30-marker and the 15-marker to be on consolidations and published accounts with standards.

　　Paper F8

　　•Ethics,threats to independence.

　　•Confidentiality,when to breach.

　　•Audit risk and response,written scenario.

　　•Internal controls objectives/procedures/tests on sales cycle.

　　•Inventory and stocktaking–controls and substantive tests.

　　•Substantive tests on receivables.?Advise company on improving its governance.

　　•Role/benefits of audit committees.?Roles of internal audit and comparison with external audit.

　　•Know your ISAs,especially 210,250,260,450,560,570,720.

　　Paper F9

　　•WACC,maybe with capital structure theory thrown in.

　　•Investment appraisal NPV with working capital and tax,possibly also asset replacement.

　　•Risk with forward market hedge and money market hedge and a bit of yield curves.

　　•Working capital management with inventory and cash,overtrading.

　　•Theory questions possibly on EMH,sources of finance(including Islamic finance),economics.

　　Paper P1

　　•Rules vs principles.

　　•Importance of stakeholders.

　　•Internal control disclosure.

　　•Risk diversification.

　　•AAA model.

　　Paper P2

　　•Q1:There are only three possibilities:p/l or b/s or cfs,so to ignore one seems foolish.However,given there was a p/l in September it does seem reasonable to focus less on that.Perhaps 20/40/40.

　　•Q2&3:There are subtle differences between these two.But essentially both require a discussion of key FR applied to a scenario.Expect the usual suspects–goodwill,groups,NCA,revenue,HFS,EARP,FI and so on.

　　•Q4:Only in the last question does tipping become meaningful.Here are some hot current issues:revenue,financial asset impairment,equity accounting,changes,SMEs.

　　Paper P3

　　•Strategic analysis.

　　•Strategic choice and financial implications of a strategic choice.

　　•Evaluating software and controls over IT.

　　•Project management.

　　Paper P4

　　•Investment appraisal using adjusted present values/net present values or capital rationing.

　　•Valuation of business using free cash flows and price-earnings ratio methods,defensive tactics or cash offer or share exchange.

　　•Cost of capital using principles of Modigliani&Miller prepositions or geared and ungeared betas.

　　•Hedging exchange rate risk using forward contract,futures contract and options contract.

　　•Capital reconstruction schemes–designing a capital reconstruction scheme or assessing the success of a given scheme.

　　•Real options–option to abandon,expand or delay using the Black-Schole option pricing model.

　　Paper P5

　　•Balanced scorecard.

　　•Non-financial indicators.

　　•Assessing impact upon performance management systems.

　　•Value management systems.

　　•Technology and the change of PM systems.

　　Paper P6

　　•IHT with the death estate including BPR and APR and lifetime gifts into a trust and gifts with reservation.Domicile including deemed domicile.

　　•Group question involving losses,group relief and consortium relief.

　　•Transfer pricing,overseas branch vs overseas subsidiary.

　　•Partnership with a partner joining/leaving with opening year rules,choice of accounting date and conditions for a change of accounting date.

　　•Personal pension schemes versus occupational pension schemes.

　　•SEIS,EIS and VCT conditions and tax advantages.

　　•Capital gains tax including entrepreneurs’relief,shares matching rules.

　　•SEIS reinvestment relief.

　　•Group registration for VAT and overseas aspects of VAT.

　　•Purchase of own shares.

　　•Share options schemes–tax implications.

　　•Ethics.

　　Paper P7

　　•Audit risk/risk of material misstatement.

　　•Matters and evidence(accounting issues and audit work on those issues).

　　•Audit report scenarios/implications.

　　•Discussion of benefits of new style audit report.

　　•Assurance on prospective financial Info.

　　•If sitting International stream,audit of public sector performance information.

　　•Threats to independence.

　　•Advertising.

　　•Reliance on work of internal audit.

　　•Know your ISAs,especially more interesting ones such as 250,402,540,550,560,600,720.

　　•If sitting UK Stream,insolvency.