Associate Level – Financial Management

9セクション · 37チャプター

HKICPA QP (Hong Kong CPA) の学習者向けの無料Associate Level – Financial Management学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。

Analyse the Financial Environment in which Businesses Operate

  • Function of financial markets and their role in value creation

  • Role of treasury management

  • Structure of Hong Kong equity and debt markets and its financial and banking system

  • Market efficiency and the Efficient Market Hypothesis

Apply Financial Risk Framework and Different Methods of Managing Financial Risks

Apply Pricing Strategies and Decisions

  • Calculate prices for products and services

  • Cost-based pricing and internal cost structures

  • Market-based pricing and external market factors

  • Selecting a pricing approach

Analyse the Strategic Management Accounting Framework

  • Key elements of a strategic management accounting framework

  • Strategic management accounting information for decision-making

  • Analyse proposed investment projects

  • Post-appraisal audit of projects

Produce Financial Analysis

  • Techniques of financial analysis

  • Evaluate a business entity's financial strategy

  • Produce a forecast cash flow statement

  • Prepare profitability projections

  • Analyse liquidity and solvency positions

Consider and Apply Information for Effective Performance Measurement

  • Apply information for effective performance management

  • Financial performance measures

  • Non-financial performance measures

  • Relationship between non-financial and financial measures

Explain and Analyse Different Sources of Finance and Capital Structure

Apply Appraisal Techniques for Capital Investment Projects

  • Discounted cash flow appraisal (NPV and IRR)

  • Payback and accounting rate of return

  • Strengths and weaknesses of project appraisal techniques

  • Selecting an appropriate appraisal technique

Produce Financial Forecasts and Evaluate Business Plans

  • Formulate plans and forecasts for a business entity

  • Assumptions and sensitivity in financial forecasts

  • Role and composition of business plans

  • Evaluate a business plan against entity objectives

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