ACCA考试网
m.accaglobal.org.cn
m.accaglobal.org.cn
ACCA F9科目介绍：
F9《财务管理》介绍的是作为企业财务部门的财务经理需要拥有的财务技巧。大纲分为四个部分。
1.介绍企业财务管理部门的角色和目的;
2.介绍三大财务管理决策之一的投资决策，包括两个步骤–流动资金的运用与投资和长期投资的评价;
3.介绍三大财务管理决策之一的融资决策，考察了很多融资来源，包括股利政策和自身融资，还有资本成本和其他影响决策的因素;
4.介绍风险和管理风险的主要方法。高顿小编再送一个9月ACCA资料包自提，戳：ACCA资料【新手指南】+讲义+解析音频
ACCA F9科目考试重点：
Study objectives：
To appreciate the nature of interest rate risk.
To describe internal methods of hedging interest rate exposure.
To implement and evaluate external hedging strategies.
Nature of interest rate risk
Companies have exposure to interest rates risks：
Rising interest rates
Falling interest rates
Management of interest rate risk：
Smoothing-maintaining a balance between fixed rate and floating rate borrowing.
Matching-attempting to have a common interest rate for both assets and liabilities.This is more practical for financial institutions than for trading companies.
External hedging techniques：
Forward Rate Agreements(FRAs);
OTC options-caps，floors and collars;
Interest rate futures contracts;
Options on interest rate futures;
Interest rate swaps and swaptions.
Stakeholder definition
Government regulation
Regulation includes the existence of governing bodies such as：
(a)OFWAT-water regulation
(b)Postcomm-Royal mail regulator
(c)Competition commission-takeover and merger regulator.
Other environmental and ethical issues
Government regulation
Government regulates
supply，quality and prices of certain organisations such as：
(a)Monopolies
(b)Privatised utilities
(c)State owned/run.
Regulation is designed to enforce/enhance：
(a)Competition
▎本文由高顿ACCA老师整理发布，更多ACCA资讯请关注【ACCA考试网】，转载请务必注明出处，本网保留追究的权利。
相关内容推荐：
