开帖一起学习，讨论104, 115, 118，今年10月的考试, 争取有问必答

oznana

现在人在Singapore,还没有拿到教材，就是照着跑跑的笔记和文件在预习，如果有在新加坡的同学有教材可以借印的，请吃饭哦～～

前两天看了一下大纲，感觉FR主要是讲下IFRS的应用，就找了本Wiely的Application of IFRS 在看，如果有同学需要，发信给我。
SMA,因为本人多年的相关经验，从大纲看感觉这个部分学起来可能还不错，但要研究一下Aus CPA的口味。
Ethic是比较陌生的部分，因为会担心有文化和地域的影响在里面，而且发现跑跑笔记李推荐的那几个阅读都是头次接触，又有好多同学说这个会难，加上是多选题，会多安排一些时间在这里。

今天正是开始看跑跑发的SMA 的notes 1

[ 本帖最后由 oznana 于 2011-6-30 18:00 编辑 ]

Della

我发了个帖子115，118Index，才考过的，你可参考以下。

oznana

多谢多谢，都收着了，恭喜你过了

oznana

今天比较忙，进度没有太多，还停留在module 1,但crack了几个生词：
１，Stakeholder (corporate), a person, group, organization, or system who affects or can be affected by an organization's actions - by wikipedia. 其中比较生的是Consumer stakeholder, a person or group with an interest in a business or organization，有了上面这个，note里的图就容易扩展了。
２，CSR,wiki里好多解释，感觉靠谱的是Corporate social responsibility: is a form of corporate self-regulation integrated into a business model.看着像是要靠威逼利诱才能落到执行层面的东西，在同页面approach也看到：
-　A more common approach of CSR is philanthropy. This includes monetary donations and aid given to local organizations and impoverished communities in developing countries. Some organizations[who?] do not like this approach as it does not help build on the skills of the local people, whereas community-based development generally leads to more sustainable development.[clarification needed Difference between local org& community-dev? Cite]
-　Another approach to CSR is to incorporate the CSR strategy directly into the business strategy of an organization. （看着晦涩，去starbucks喝个咖啡应该能加强理解）
-　Another approach is garnering increasing corporate responsibility interest. This is called Creating Shared Value, or CSV. The shared value model is based on the idea that corporate success and social welfare are interdependent. A business needs a healthy, educated workforce, sustainable resources and adept government to compete effectively.　

manakadaisuki

I also start the CPA program in this semester and I will take Ethic for my first exam.
Could anyone tell me the reference book so I can prepare it earlier?

oznana

这方面我借鉴了跑跑的笔记，先浏览了推荐的资料，大概有了些自己的认识。
" -　Australian Corporations and Securities Legislation - Corporations Act, 2001 (Cwlth); and Regulations and Other Legislation (current editions);
-　APES 110 Complied Code of Professional Ethics for Professional Accountants, available online at http://www.apesb.org.au
-　OECD 2004"
但上面的条款那种呈现方式，如果有经验的话估计会比较容易理解一些

oznana

SMA: Module 1 continues and Module 2

今天先把Module1 看完，看完整体感觉就是在传统 MA基础上向上延伸，融入了Strategy的部分，当然老的工作不能丢，比如CVP analysis, Variance analysis, Working Capital, Budgeting, Product Costing...这些工具可能需要等教材来了多做题在来看

之后点到了Risk Management, 一样就是要提高到Strategy的高度。总的来说Module 1给了一个概览。

Module 2, 内容很多，但发现全部都是工作要用到的东西，窃喜了一下，快快过了一遍，几乎把Strategy Consulting常用得工具都交代了。
从内容看，感觉主要就是1，换个视角，从Value Chain的视角看business. 2,工具来讲，SWOT，Five Forces, Boston Square, ABC, 其实分析的内容都有相似，但只是Approach不同，当然这个也是最重要的。

今天学习就到这里了，准备再去翻翻Strategic management 的书，深入的再反思一遍这几年项目中的遗留问题, 有觉得好的会补充

manakadaisuki

I have found the material for APES 110 directly online, but the other two I have some doubts.
As I study the CPA oversea, for the first reference " Australian Corporations and Securities Legislation - Corporations Act, 2001 (Cwlth); and Regulations and Other Legislation (current editions)", I am wondering where I can find it.
I have also search OECD 2004 online but there are so many reference, I just wonder which I can be used for reference.
And would CPA Australia provide any guideline for the exam? Really have many doubts......

大懒猫

俺看到module 2 的33页，在此记录一下进度。

oznana

哪一个啊？SMA?好羡慕你，有书的人

oznana

Regarding to OECD 2004, I referred the one about Corporate Governance. I tried to upload, but over sized.
Meanwhile, There is Guideline can be find on CPA website, the page of introduction to professional level.

大懒猫

下载的啊，就在这个论坛上啊，有位tz把09年下半年的sma课本电子版上传了

ccen

118是多选，lz确定吗？不是单选+问答吗？(monkey37)

manakadaisuki

I directly use the keyword and find the following link.
http://www.oecd.org/dataoecd/32/18/31557724.pdf
Is that the one that I can refer to?

oznana

y, it is

oznana

Short Q我是确定的，

单选还是多选这个我也是看跑跑的笔记猜得，不太确定还，希望明白的指点一下吧。

原帖由 ccen 于 2011-7-1 21:47 发表
118是多选，lz确定吗？不是单选+问答吗？(monkey37)

ayumiww

118 单选。
楼主准备得好早啊  天
我还没报名呢

lizi

同学们觉得104 怎么复习，我感觉光看选择题是不够的哦，总得来说选择题好少的，因为就只有几道。书每章后面的review question要难的多呢，大家有没有做，有没有听说重点是做什么呢？我刚看了第一章，做选择题觉得和review question的档次差的可大呢

lizi

楼主，我刚看完第一章，你做了review question 没？我觉得好难的

manakadaisuki

As this is the first time I take CPA, I have many questions.
Does CPA Australia provide sources for candidates to revise? When will we receive those sources? By email?
What is the use of those index uploaded by people? It seems that it is used to refer for cases in the book.

oznana

不好意思啊，我宝宝生病了，这段时间都没来更新，帖子都沉了

今天收到了SMA的书，和上学期的电子版似乎没什么大区别。

我看了前两章，也做题了，个人感觉题难度还好，都是些generic question, 但因为我做相关得好几年，所以可能比较熟。

但我看完后总的感觉这一科，如果没相关经验的，可能需要一些时间才会更好得理解，贯通起来，纯个人建议的话，第一遍快快得过，了解大概，看厚度的话，给自己6-8小时（按我个人得速度来预估得，约1module/hour，因人而异啊）心里有谱儿后在回来细读，再做题，避免心慌。

但当然FR不建议这么做，那个是考体力的，还是练习中理解就好，因为没收到教材，所以在看wiley得IFRS implementation and application, 感觉写得很实用，推荐。

原帖由 lizi 于 2011-7-10 21:34 发表
楼主，我刚看完第一章，你做了review question 没？我觉得好难的

oznana

Does CPA Australia provide sources for candidates to revise? When will we receive those sources? By email?
我也是新手，不过材料会寄过来，今天收了一个，然后有个online learning, 估计8月能上，还有forum可以讨论。
What is the use of those index u ...
这个好像是考试时候找答案比较方便吧，我也没考过，还不知道耶，希望明白的人们指点指点。

原帖由 manakadaisuki 于 2011-7-13 04:44 发表
As this is the first time I take CPA, I have many questions.
Does CPA Australia provide sources for candidates to revise? When will we receive those sources? By email?
What is the use of those index u ...

irenejicn

mark一下，这学期读115

oznana

Update 一下，昨晚收到了FR教材，貌似海关开过箱，希望不要丢页，目前只剩Ethic没到了。

coolabe

LZ开始得很早啊！支持讨论:si72

oznana

多谢多谢！因为要考三门，又是第一次，心里没底啊

更新一下：昨天收到了ethic的教材目前三个都有看一些，感觉最晦涩的是FR,都是老知识，但有生怕漏掉什么新的更新，字字句句的读，累啊

夕小夕

我也报了Ethnic，前几天刚收到材料，还没开始学习，以后一起交流讨论

camiumiu

...哇...好认真啊...面对CPA,,,我就是认真不起来-.-

flyingsnail

第一次cpa， ethic。材料收到好几天了，还没翻开过。
楼上的同学们都好积极，有点压力啊，准备下周一开始。
还望各位多指教

Helen1009

Ding , i take CPA 115 FR  this semester as well