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重难知识点（tricky topic）
PM Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| Big data and data analytics | http://live.vhall.com/133447509 | http://live.vhall.com/403090266 |
| Throughput Accounting | http://live.vhall.com/241641738 | http://live.vhall.com/390580503 |
| Activity Based Budgeting | http://live.vhall.com/700107715 | http://live.vhall.com/846522808 |
| Decision trees | http://live.vhall.com/572743034 | https://live.vhall.com/885150669 |
| Target Costing | http://live.vhall.com/762429748 | http://live.vhall.com/833278690 |
| Market Size and Market Variance | http://live.vhall.com/461475197 | http://live.vhall.com/856388054 |
| Learning Curve | http://live.vhall.com/813077082 | http://live.vhall.com/311734487 |
| Correlation coefficient & Coefficient of determination | http://live.vhall.com/558364313 | http://live.vhall.com/496592123 |
| Variance Analysis | http://live.vhall.com/136592934 | http://live.vhall.com/589735665 |
| Building Block model | http://live.vhall.com/340500660 | http://live.vhall.com/154729560 |
TX Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| Pension contirbutions | http://live.vhall.com/648961988 | / |
| Corporation Tax Groups | http://live.vhall.com/446183997 | / |
| Chargeable Gains Tax Reliefs | http://live.vhall.com/335747122 | / |
| CGT- Share pools for individuals | http://live.vhall.com/919563017 | / |
| Inheritance tax | http://live.vhall.com/777814106 | / |
| Inheritance Tax | http://live.vhall.com/285769236 | / |
| Loss Reliefs | http://live.vhall.com/148406134 | / |
| Capital Allowances | http://live.vhall.com/297943688 | / |
| VAT calculations | http://live.vhall.com/434679297 | / |
| Self Assessment on Induviduals | http://live.vhall.com/125864497 | / |
| Self Assessment on Companies | http://live.vhall.com/704882277 | / |
FR Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| Financial instruments | http://live.vhall.com/671126331 | https://live.vhall.com/168173582 |
| Deferred tax | http://live.vhall.com/863846874 | http://live.vhall.com/859638507 |
| Revenue from contracts with customers | http://live.vhall.com/225783112 | http://live.vhall.com/182341445 |
| Leases | http://live.vhall.com/242765611 | https://live.vhall.com/175936970 |
| Recognition and measurement | http://live.vhall.com/904301310 | https://live.vhall.com/589262478 |
| Impairment of Assets | http://live.vhall.com/737637843 | https://live.vhall.com/956019988 |
| Analysis and interpretation | http://live.vhall.com/850992339 | http://live.vhall.com/363363791 |
| Accounting for goodwill - Consolidation adjustments | http://live.vhall.com/813142450 | https://live.vhall.com/776000437 |
| Single Company Accounts preparation | http://live.vhall.com/672103021 | https://live.vhall.com/259039234 |
AA Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| Corporate Governance: | http://live.vhall.com/802941896 | http://live.vhall.com/589584493 |
| Audit risk and planning final: | http://live.vhall.com/956262034 | http://live.vhall.com/302539910 |
| Analytical Procedures: | http://live.vhall.com/350597085 | http://live.vhall.com/444000646 |
| Internal Controls and Tests of Controls: | http://live.vhall.com/168993464 | http://live.vhall.com/672324114 |
| Internal Audit: | http://live.vhall.com/894144921 | http://live.vhall.com/733564116 |
| Automated tools & techniques： | http://live.vhall.com/790146166 | http://live.vhall.com/706778092 |
| Audit procedures: | http://live.vhall.com/645560321 | http://live.vhall.com/255296589 |
| Auditors report: | http://live.vhall.com/273364483 | http://live.vhall.com/353492932 |
| Substantive procedures ： | / | http://live.vhall.com/696046583 |
FM Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| The nature and role of financial markets & institutions | http://live.vhall.com/758224828 | https://live.vhall.com/776751376 |
| Accounts Receivables Management - Analysing Debt Factor | http://live.vhall.com/848209963 | https://live.vhall.com/238855646 |
| Working Capital management.mp4 | http://live.vhall.com/677127279 | https://live.vhall.com/869323495 |
| Lease Vs Buy | http://live.vhall.com/188373605 | / |
| Specific Cost of Capital | http://live.vhall.com/257225347 | / |
| Weighted Average Cost of Capital | http://live.vhall.com/326760426 | / |
| Effect on Financial Position of Issuing Debt or Equity | http://live.vhall.com/653844241 | https://live.vhall.com/247664176 |
| Business and Asset Valuations | http://live.vhall.com/835347903 | https://live.vhall.com/148519725 |
| Foreign Currency Risk - External Hedging | http://live.vhall.com/703338099 | http://live.vhall.com/236735531 |
SBL Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| Cultural Web | http://live.vhall.com/148000241 | http://live.vhall.com/322309521 |
| Integrated reporting | http://live.vhall.com/594253356 | http://live.vhall.com/789469389 |
| Governance-Board Committees | http://live.vhall.com/683798367 | http://live.vhall.com/722768586 |
| Strategic choices - Ansoff Matrix | http://live.vhall.com/365115760 | http://live.vhall.com/476723975 |
| Risk Strategy and Identification | http://live.vhall.com/431653721 | http://live.vhall.com/625855924 |
| Machine learning, AI & robotics | http://live.vhall.com/145773308 | http://live.vhall.com/825837925 |
| Suitability, Acceptability & Feasibility (SAF) | http://live.vhall.com/926502955 | http://live.vhall.com/652071487 |
| Internal Control Systems | http://live.vhall.com/106553253 | http://live.vhall.com/302896328 |
| Harmon Process Model | http://live.vhall.com/896507577 | http://live.vhall.com/256474832 |
| Change Management Project | http://live.vhall.com/493614577 | http://live.vhall.com/477255644 |
SBR Topic Explainer
AFM Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| Dividend theory & dividend policy | http://live.vhall.com/941597828 | https://live.vhall.com/553850615 |
| Cost of Capital | http://live.vhall.com/929278147 | https://live.vhall.com/628053072 |
| Black-Scholes Options Pricing (BSOP) Model | http://live.vhall.com/995619861 | http://live.vhall.com/681486293 |
| Adjusted Present Value | http://live.vhall.com/966785012 | http://live.vhall.com/773460660 |
| Valuations | http://live.vhall.com/860127225 | https://live.vhall.com/693566308 |
| Valuation of acquisitions | http://live.vhall.com/985241459 | https://live.vhall.com/978960078 |
| Corporate restructuring | http://live.vhall.com/623473452 | https://live.vhall.com/220116627 |
| Risk Management | http://live.vhall.com/324720622 | http://live.vhall.com/991238523 |
| Risk Management with futures contract Pt 1 - Marking to market | http://live.vhall.com/279689456 | https://live.vhall.com/538760462 |
| Risk Management with futures contract Pt 2 - Basis risk | http://live.vhall.com/286246832 | http://live.vhall.com/550414169 |
APM Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| Business process re-engineering | http://live.vhall.com/446714405 | http://live.vhall.com/510667128 |
| Beyond budgeting | http://live.vhall.com/635181924 | http://live.vhall.com/980999197 |
| Environmental Management Accounting | http://live.vhall.com/116250449 | http://live.vhall.com/754290668 |
| Liquidity Indicators | http://live.vhall.com/609271539 | http://live.vhall.com/766426940 |
| Data Analytics | http://live.vhall.com/970409730 | http://live.vhall.com/364421839 |
| Transfer pricing | http://live.vhall.com/353973440 | http://live.vhall.com/278319365 |
| Kaizen Costing | http://live.vhall.com/645358946 | http://live.vhall.com/273001842 |
| The performance pyramid | http://live.vhall.com/286591431 | http://live.vhall.com/452092351 |
| Value-based management | http://live.vhall.com/168571188 | http://live.vhall.com/896788890 |
| How to earn professional skills marks in APM | http://live.vhall.com/198484794 | http://live.vhall.com/733731482 |
AAA Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| Laws & Regulations (concepts & exam technique) | http://live.vhall.com/573615130 | https://live.vhall.com/867575713 |
| Money Laundering | http://live.vhall.com/239443584 | http://live.vhall.com/673590969 |
| Ethics | http://live.vhall.com/345015915 | https://live.vhall.com/824415041 |
| Quality Management | http://live.vhall.com/135126642 | https://live.vhall.com/336984707 |
| Audit Procedures | http://live.vhall.com/647589377 | https://live.vhall.com/404452587 |
| Audit Risk | http://live.vhall.com/992583750 | https://live.vhall.com/212103943 |
| Group Audits ISA 600 | http://live.vhall.com/192755114 | https://live.vhall.com/701895439 |
| Reporting | http://live.vhall.com/635518191 | https://live.vhall.com/553335462 |
| Assurance on Prospective Financial Information | http://live.vhall.com/956126012 | http://live.vhall.com/149820138 |
| Current Issues | http://live.vhall.com/401740309 | http://live.vhall.com/238880210 |
ATX Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| VAT partial exemption | http://live.vhall.com/501821406 | / |
| Capital gains tax vs inheritance tax | http://live.vhall.com/866386554 | / |
| VAT on land and buildings | http://live.vhall.com/375665676 | / |
| Arising Vs Remittance Basis | http://live.vhall.com/880391453 | / |
| Incorporation | http://live.vhall.com/583773197 | / |
| Company purchase of own shares | http://live.vhall.com/499967629 | / |
| Chargeable gains – Takeovers | http://live.vhall.com/688123687 | / |
| Inheritance Tax | http://live.vhall.com/285769236 | / |
| EIS and SEIS | http://live.vhall.com/570490280 | / |
| Tax planning for couples | http://live.vhall.com/433784833 | / |
| How to earn professional skills marks in ATX | http://live.vhall.com/199343824 | / |
