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发布时间：2019-10-25 
之前在16年12月ACCA考试时，小编从知名Ruth_成琳老师那里获取了一些关于F5、F9、P4的必做真题。经过慎重评估，我们认为这些针对对2017年3月份ACCA考试仍然具有很大的价值。因此，今天再次给大家整理了出来，希望各位考生多去做做，相信一定会对你的ACCA考试有所帮助的。
ACCA F5《业绩管理》必做真题推荐：
┃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+做图)
√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)
ACCA F9《财务管理》必做真题推荐：
┃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复杂NPV and discussion
√2010 June Q3 NPV改错
√2011 Dec Q1 NPV+sensitivity analysis+capital rationing
√2013 June Q1复杂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)简单
ACCA P4《高级财务管理》必做真题推荐：
┃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
▎本文由用中国ACCA考试网整理发布，来源于微信号accaxxb，原作者Ruth_成琳，版权归原作者所有，未经原作者允许禁止转载。更多ACCA知识点解析，尽在微信公众号“ACCA考试网”（china_acca）。
▎本文由用中国ACCA考试网整理发布，来源于微信号accaxxb，原作者Ruth_成琳，版权归原作者所有，未经原作者允许禁止转载。更多ACCA知识点解析，尽在微信公众号“ACCA考试网”（china_acca）。
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