ACCA F9常见问题汇总

ACCA F9常见问题汇总

F9

Q:会要求考生计算PROJECT-SPECIFIC WEIGHTED AVERAGE COST OF CAPITAL吗？

A:While candidates need to know about the concept of a project-specific weighted average cost of capital (see articles in Student Accountant on capital asset pricing model) they will only be required to calculate a project-specific cost of equity.

Q：对冲汇率风险和利率汇率风险在考试中会怎么考？

A：for example this can be done using forward-rate agreements, forward-exchange contracts and money-market hedges (see syllabus sections G3a and G4a).

Q:在P4的考试中，考生需要对世界经济气候和趋势有非常完备的了解吗？

A：Showing awareness of the current economic climate is important to the extent that it allows candidates to demonstrate understanding in particular topic areas.

For example, candidates could refer to the current economic climate if they were asked about factors to consider in relation to new sources of finance.

Q：你可以讲解一下资本免税额和税收利益的内容吗？

Capital allowances or tax-allowable depreciation gives a company the benefit of tax relief on the cost of buying non-current assets. The profit on which tax is calculated is reduced by the amount of the capital allowance,