还有几天的时间，ACCA考生们就要迈入ACCA的考场，对于这次考试，你是否已经做好了充足的准备呢？如果内心比较不笃定，也没关系，今天小编和大家聊聊押题这件事。

ACCA官网每年都会给到学员很多知识点的讲解，考官文章也会分析部分考官觉得需要掌握的知识点，大家都知道，试卷是考官出的，这说明，考官文章里的知识点被考到的概率········我想，大家都懂的

话不多说，直接分享P1-P7的必考点

P1

50 mark scenario question, to include: ethics, governance and risk management. AAA model on ethical issues

Optional questions to include: directors remuneration approaches, evaluation of risks and their mitigation, integrated reporting and rules v principles in corporate governance

P2

Q1: Group question on disposals or step acqns

Ethics

Revenue Recognition

Provisions

Deferred Tax

Share based payments

Pensions

P3

Section A  ：Decision Trees

Section B:

Ansoff

Strategic alliances

General/application controls of software system

Corporate Governance

Ethics

Raising finance

Porters Diamond

P4

International Investment Appraisal techniques focusing on risk management tools such as Value at Risk;

Impact on WACC following hedging of interest rate risk;

Capital Structure; traditional debt finance & Islamic Finance – Sukuk Bonds

Financial Restructuring

P5

Critique an existing performance management system and the performance hierarchy

Quality as a critical success factor

Risk and uncertainty

Effective use of information systems

Environmental performance/analysis

Reward systems linked to performance measures

Transfer pricing

P6

Group relief and consortium relief for companies

Incorporation relief

IHT planning

Patent box

Share schemes

P7

Business or audit risks in a scenario

Identifying ethical and other professional issues in a scenario

Matters to be considered and audit evidence for a couple of core accounting issues

Money laundering

Insolvency issues (UK Stream)

Discussion on audit reports

看完这些，你是不是对通过ACCA更有把握了？