F5必做真題
Topic 1 Specialist Costing System
2015 June Q1(ABC)
2015 Dec Q1(target costing+service industry)
2014 Dec Q2(throughput accounting)
Topic 2 Decision Making
2014 Dec Q3(relevant CF/minimum pricing)
2015 Dec Q4(CVP+做圖)
2010 Dec Q3(multi-limiting factor+shadow price)
2015 June Q4(high-low method+optimal pricing)
2011 Dec Q2(transfer price)
Specimen paper from 2014 Q2(risk+maximin)
Topic 3 Budgeting
2014 Dec Q1(learning effect)
2010 Dec Q5(Budgeting method)
Topic 4 Standard Costing and Variance Analysis
2016 June Q1(planning and operational variance
2015 Dec Q3(mix and yield variance)
Topic 5 Performance Management System
2014 Dec Q4(balance score card)
2015 Dec Q5(division performance evaluation)
F9必做真題
Topic 1 WC Management(Syllabus Part C)
MCQ
2015 Dec B3 Early settlement discount+foreign receivables
2015 June B3 Factor
2013 Dec Q3 Payable+stock
2007 Dec Q4 Stock with lead time
2014 Dec B1 Cash budget
2016 June B1 Overtrading ratio
Topic 2 Investment Appraisal(Syllabus Part D)
MCQ
2015 Dec Q5復雜NPV and discussion
2010 June Q3 NPV改錯
2011 Dec Q1 NPV+sensitivity analysis+capital rationing
2013 June Q1復雜NPV,ignore WC recovery
2009 Dec Q1 Lease or buy+NPV
2016 June Q5 NPV+terminal valuation
Topic 3 Business Finance and Cost of Capital(Syllabus Part E)
MCQ
2016 June B4 complicated WACC
2015 Dec B4 financing effect,project-specific cost of capital discuss
2013 June Q2(complicated WACC,CAPM and project-specific cost of capital discussions)
2013 Dec Q2(project-specific cost of capital calculation)
2010 June Q2(measure capital structure)
Topic 4 Valuation(Syllabus Part F) MCQ
2008 June Q2 right issue+EMH
2011 Dec Q3 Earning yield
2013 June Q4 3 options(complicated)
2012 June Q4 P/E+DVM(complicated)
2015 June Q2 DVM+earning yield
2015 June Q4 right issue+capital structure
Topic 5 Risk(Syllabus G) MCQ
2012 June Q3 SME+Islamism finance+forex risk(receipt)
2012 Dec Q4 interest rate risk
2016 June B2 Forex risk:forward+money market hedge(payment)interest rate risk type
2015 June B1 forward+money market hedge(receipt)簡單
P4必做真題
Topic 1 Advanced Investment Appraisal
2013 June Q1(APV,FCF valuation)
2015 June Q1(Oversea NPV)
2013 Dec Q1 b(Real option of abandon)
2010 Dec Q4(Dividend capacity)
2009 June Q1(Project duration)
Topic 2 A&M Valuation
2015 Dec Q1(beta of Portfolio,P/E,FCF valuation,MBI,defense)
2012 Dec Q4(consideration premium per share)
2014 June Q4(BSOP valuation of E discussion)
2010 June Q2(BSOP valuation of E calculation)
Topic 3 Capital Reorganization&Business Reconstruction
2015 Dec Q4(Islamic finance,securitization)
Pilot paper 2013 Q3(MBO,reorganization)
Topic 4 Advanced Risk Management
2016 June Q1(dividend capacity,currency forward,option,future)
2015 Dec Q2(Netting,Interest option,collar)
2013 June Q3(Currency forward,money market hedge,option)
2014 June Q4(interest rate swap,duration
，我們將會及時處理。