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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 |
| 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 |
| 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 |
| Corporation Tax Groups | http://live.vhall.com/446183997 | / |
| Capital Allowances | http://live.vhall.com/297943688 | / |
| Pension contirbutions | http://live.vhall.com/648961988 | / |
| Inheritance tax | http://live.vhall.com/777814106 | / |
| Inheritance Tax | http://live.vhall.com/285769236 | / |
| Chargeable Gains Tax Reliefs | http://live.vhall.com/335747122 | / |
| Loss Reliefs | http://live.vhall.com/148406134 | / |
| VAT calculations | http://live.vhall.com/434679297 | / |
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 | / |
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 |
| Automated tools & techniques： | http://live.vhall.com/790146166 | http://live.vhall.com/706778092 |
| Internal Controls and Tests of Controls: | http://live.vhall.com/168993464 | http://live.vhall.com/672324114 |
| Audit procedures: | http://live.vhall.com/645560321 | http://live.vhall.com/255296589 |
| Auditors report: | http://live.vhall.com/273364483 | http://live.vhall.com/353492932 |
| Internal Audit: | http://live.vhall.com/894144921 | http://live.vhall.com/733564116 |
| Analytical Procedures: | http://live.vhall.com/350597085 | http://live.vhall.com/444000646 |
| Tricky topic - 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 |
| Working Capital management.mp4 | http://live.vhall.com/677127279 | / |
| Accounts Receivables Management - Analysing Debt Factor | http://live.vhall.com/848209963 | / |
| Effect on Financial Position of Issuing Debt or Equity | http://live.vhall.com/653844241 | / |
| Specific Cost of Capital | http://live.vhall.com/257225347 | / |
| Weighted Average Cost of Capital | http://live.vhall.com/326760426 | / |
| Business and Asset Valuations | http://live.vhall.com/835347903 | / |
| Foreign Currency Risk - External Hedging | http://live.vhall.com/703338099 | / |
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 |
| Governance-Board Committees | http://live.vhall.com/683798367 | http://live.vhall.com/722768586 |
| Integrated reporting | http://live.vhall.com/594253356 | http://live.vhall.com/789469389 |
| Risk Strategy and Identification | http://live.vhall.com/431653721 | http://live.vhall.com/625855924 |
| Internal Control Systems | http://live.vhall.com/106553253 | http://live.vhall.com/302896328 |
| Suitability, Acceptability & Feasibility (SAF) | http://live.vhall.com/926502955 | http://live.vhall.com/652071487 |
| Change Management Project | http://live.vhall.com/493614577 | http://live.vhall.com/477255644 |
| Harmon Process Model | http://live.vhall.com/896507577 | http://live.vhall.com/256474832 |
SBR Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| 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 | / |
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 |
| 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 |
ATX Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| Company purchase of own shares | http://live.vhall.com/499967629 | / |
| Incorporation | http://live.vhall.com/583773197 | / |
| Takeovers | http://live.vhall.com/688123687 | / |
| Inheritance Tax | http://live.vhall.com/285769236 | / |
| VAT on land and buildings | http://live.vhall.com/375665676 | / |
| Capital gains tax vs inheritance tax | http://live.vhall.com/866386554 | / |
| VAT partial exemption | http://live.vhall.com/501821406 | / |
| Arising Vs Remittance Basis | http://live.vhall.com/880391453 | / |
AAA Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| Ethics | http://live.vhall.com/345015915 | / |
| Quality Management | http://live.vhall.com/135126642 | / |
| Audit Risk | http://live.vhall.com/992583750 | / |
| Group Audits ISA 600 | http://live.vhall.com/192755114 | / |
| Audit Procedures | http://live.vhall.com/647589377 | / |
| Reporting | http://live.vhall.com/635518191 | / |
| Assurance on Prospective Financial Information | http://live.vhall.com/956126012 | / |
| Current Issues | http://live.vhall.com/401740309 | / |
AFM Topic Explainer
| 科目 | ACCA总部expert tutor | ACCA中国资深教学顾问 |
| 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 | / |
| Risk Management | http://live.vhall.com/324720622 | / |
| Adjusted Present Value | http://live.vhall.com/966785012 | / |
| Black-Scholes Options Pricing (BSOP) Model | http://live.vhall.com/995619861 | / |
| Cost of Capital | http://live.vhall.com/929278147 | / |
| Valuations | http://live.vhall.com/860127225 | / |
| Corporate restructuring | http://live.vhall.com/623473452 | / |
