时光飞逝，转眼就到了本次ACCA考试的最后一天。今天的考试科目是F1、F4、F9和P4。提醒各位考生千万不要像帅（傻）气（不）逼（啦）人（叽）的小编一样走错考场！
今天给各位看官带来了F4、F9和P4的一些考前重点整理。有人问为什么选择性忽略F1？小编我只想说，F1这种没（都）有（是）重（重）点（点）的科目，劳驾各位不要再挑三拣四地复习了好嘛！（严肃脸）
作为ACCA考试中的*10一门法律科目，F4可以说是鹤立鸡群啊。因此，法律问题也就是F4的主旋律了，其中重点包括：
- Law and the legal system
- Sources of law
- Formation of contract
- Content of a contract
- Breach of contract and remedies
- Employment contract
- Dismissal and redundancy
- Agency law
- Partnerships
- Corporations and legal personality
- The formation and constitution of a company
- Share capital
- loan capital
- Capital maintenance and dividend law
因为F4考试题型的改变，增加了45道选择题，所以基本上考官也会尽全力在考题中涵盖所有知识点。但是仍然还有5道case题要去分析，由于英国法律是判例法体系，所以案例是case题答题的重点，没有案例支撑的答案在Section B是得不了高分的，同时尽量增加答案篇幅。
另外，在法律中，对于日期和时间点的考核也是越来越detail-orientated，所以高顿财经的ACCA老师给大家总结了其中一些常见的日期要点，考前再抱抱佛脚噜：

 
F9《财务管理》目前*7的考题形式是20道2%的选择题（MCQ）及5道大题，3道10%，2道15%。2道15%*6分值的大题有可能是最简单的两个parts，即Working capital 和 investment appraisal。所以，下面这些请各位看官准备扎实噜。
Part A：Financial management function
a. Nature and purpose of financial management
b. Financial objectives
c. Management reward scheme
d. Not-for-profit organisations
Part B：Financial management environment
1. Economic environment
2. Financial markets
Part C：Working capital management
- EOQ model
- Bulky discount
- Average inventory level
Part D：Investment appraisal
- Non-DCF methods
- DCF methods
a. NPV
b. IRR
- Risk and uncertainty
- Specific investment decisions
Part E：Business finance
• gearing ratios and interest cover
• traditional，MM， and pecking order
• Project Specific cost of capital
• WACC
Part F：Business valuation
• Valuation of equity
• Market efficiency
Part G：Risk management
- Exchange rate
- Interest rate
P4《高级财务管理》是F9的延伸，与F9*5的区别就是思考问题的角度，即考生需要站在企业管理层的角度来思考和回答问题，根据职业判断挑选可以使用的模型方法，然后针对各种方法的适用性和可靠性做出全面的讨论评价，最后结合企业和社会的特殊需求做出最终选择，得出结论。
话不多说，我们还是分PART来看看P4到底会考些什么。
Part A Role and responsibility towards stakeholders
通常是让你use ratio analysis, trends, EVA, MVA etc. to *uate financial performance（今年6月曾考过）或者Grasp the calculation of FCF, FCFEto determine dividend capacity（近两年没考过）。
Part B Economic environment for multinational organisations
- The role of international financial institutionssuch as EU, WTO, IMF, World Bank etc.
- Listing requirementsof stock exchange
- Risks faced by multinational companies such as political, legal, cultural risks and agency issues
Part C Advanced investment appraisal
一般会让你Using NPV, IRR, MIRR, VAR, FCFEto *uate projects，同时请掌握：
- Valuation of options using BSOP model
- Understand real optionsand valuation using BSOP model
- Grasp the steps and possible adjustments involved in APV（Pilot Paper中出现）
(i) The calculations of APV
(ii) The appraisals of APV
Part D Acquisition and mergers
Type 3 acquisition (Iterative r*uation procedures)
(i) Calculate the value of targeted company
(ii) Calculate the value of combined company
(iii) The premium should be paid
(iv)Non-financial factors should be considered
Part E Reconstruction and reorganisation
- Financial reconstruction and firm value
- Leveraged buy-outs
- Management buy-outs
Part F Treasury and advanced risk management techniques
Use Deltato calculate the number of contracts needed for hedging
Part G Emerging issues in finance and financial management
- Developments in world financial markets
- Developments in Islamic financing
预祝各位学员考试顺利，一路通关，尽早和ACCA分手愉快！
▎本文作者Yvonne，来源高顿网校ACCA。更多内容请关注微信号(gaodunacca)，掌握最全面ACCA政策以及学习方法，更有在线小编为你解答各种困惑，会说话的公众号，你见过吗？原创文章，欢迎分享，若需引用或转载请保留此处信息。