重难知识点(tricky topic)

PM Topic Explainer

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 /
Deferred tax http://live.vhall.com/863846874 /
Revenue from contracts with customers http://live.vhall.com/225783112 /
Leases http://live.vhall.com/242765611 /
Recognition and measurement http://live.vhall.com/904301310 /
Impairment of Assets http://live.vhall.com/737637843 /
Analysis and interpretation http://live.vhall.com/850992339 /
Accounting for goodwill - Consolidation adjustments http://live.vhall.com/813142450 /
Single Company Accounts preparation http://live.vhall.com/672103021 /

AA Topic Explainer

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 /
Accounts Receivables Management - Analysing Debt Factor http://live.vhall.com/848209963 /
Working Capital management.mp4 http://live.vhall.com/677127279 /
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 /
Business and Asset Valuations http://live.vhall.com/835347903 /
Foreign Currency Risk - External Hedging http://live.vhall.com/703338099 /

SBL Topic Explainer

SBR Topic Explainer

科目 ACCA总部expert tutor ACCA中国资深教学顾问
Applying the ethical principles to earn marks http://live.vhall.com/801291839 /
Using the framework to solving questions http://live.vhall.com/433384672 /
Q1 Practical guidance http://live.vhall.com/452840938 /
Deferred tax - deferred tax and group scenarios http://live.vhall.com/922711637 /
Financial Instruments (Debt Vs Equity) http://live.vhall.com/888616281 /
Financial Instruments - Financial assets http://live.vhall.com/943855902 /
Share-based payments including deferred tax implications http://live.vhall.com/619611127 /
Financial operations and consolidated financial statements http://live.vhall.com/143477456 /
Disposal of investments http://live.vhall.com/744838825 /
Application of standards to unusual situations http://live.vhall.com/199458560 /

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 /
Cost of Capital http://live.vhall.com/929278147 /
Black-Scholes Options Pricing (BSOP) Model http://live.vhall.com/995619861 /
Adjusted Present Value http://live.vhall.com/966785012 /
Valuations http://live.vhall.com/860127225 /
Valuation of acquisitions http://live.vhall.com/985241459 /
Corporate restructuring http://live.vhall.com/623473452 /
Risk Management http://live.vhall.com/324720622 /
Risk Management with futures contract Pt 1 - Marking to market http://live.vhall.com/279689456 /
Risk Management with futures contract Pt 2 - Basis risk http://live.vhall.com/286246832 /

APM Topic Explainer

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 /
Money Laundering http://live.vhall.com/239443584 /
Ethics http://live.vhall.com/345015915 /
Quality Management http://live.vhall.com/135126642 /
Audit Procedures http://live.vhall.com/647589377 /
Audit Risk http://live.vhall.com/992583750 /
Group Audits ISA 600 http://live.vhall.com/192755114 /
Reporting http://live.vhall.com/635518191 /
Assurance on Prospective Financial Information http://live.vhall.com/956126012 /
Current Issues http://live.vhall.com/401740309 /

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 /