Monday, December 19, 2011

旧地从游

今天因为一个朋友的部落客,就顺便找找我的还在不在, 没有到,还有,换了界面,我觉得应该给这个暌违三年的部落客带来一些新的气象, 我希望这里可以成为我倾诉分享的地方,也是和朋友交流的私密空间。。。。。。

Saturday, November 24, 2007

ACCA December 2007 Exam Tips

ACCA December 2007 Exam Tips
WARNING: Use the tips as areas to have a good look at, but remember that no-one knows what’s in the exam except the examiner. Revise everything

F5 - Performance Management

BPP
■ Decision-making techniques – linear programming, relevant costing, pricing, risk &
uncertainty
■ Budgeting - possibly focusing on conflict between techniques such as incremental or ZBB
■ Performance measurement and control: ROI/RI,transfer pricing, financial and non-financial measures
■ Variance analysis
■ Management accounting techniques:target/lifecycle costing

Marcus Evans
■ Decision-making under uncertainty
■ Linear programming
■ Relevant cost decision-making
■ Planning variances
■ Budgeting and forecasting techniques,eg zero-based budgeting
■ Interpretation of performance indicators

F7 - financial reporting

Marcus Evans
■ Group accounts - including associate
■ Published accounts - from TB (including:
revaluation of NCAs, finance leases, deferred tax)
■ Cash-flow and analysis/interpretation
■ IASB framework
■ Provisions
■ EPS
■ Construction contracts
■ Intangible NCAs
■ Impairment


BPP
■ Consolidated income statement (P&L) and/or balance sheet
■ Accounts preparation/restatement with adjustments
■ Interpretation and/or cash flow statement
■ Theoretical/conceptual question

F8 -Audit and Assurance

Kaplan
■ Ethics - objectivity, conflicts of interest
■ Planning - identifying and explaining/addressing risks in a scenario
■ Internal controls - weaknesses and recommendations
■ Audit evidence - substantive tests, sales and debtors
■ Completion - overall review
■ Internal audit - role, reliance by external auditors

Marcus Evans
■ Ethics/independence - with conflicts of interest
■ Identification of audit risks (scenario-based)
■ Internal controls - computerised system (payroll or purchases)
■ Substantive testing - covering a number of items
■ CAATs
■ Corporate governance (including role of internal auditor)
■ Management representations
■ Fraud
■ Appointment/removal
■ Analytical procedures

BPP
■ Audit procedures such as revenue and receivables, purchases and payables or inventory
■ Internal controls, the auditor’s use of computer assisted techniques
■ Audit ethics
■ Audit risk
■ Corporate governance and its links with either internal or external audit
■ Internal controls, possibly with requirements in the style of a ‘report to management’







F9 -Financial Management

Marcus Evans
■ Working capital
■ Investment appraisal and cost of capital
■ Sources of finance including capital structure implications
■ Valuations

P1 - Professional Accountant

BPP
■ The purpose and aims of good corporate governance, together with an appreciation of the relevance of different approaches (rules or principles)
■ Aspects of the combined code or Sarbanes-Oxley, even a comparison between the two
■ Identification and assessment of all aspects of business risk, using a methodical approach to identify, categorise and assess the array of risks facing an organisation
■ Internal control systems and their review by internal audit and the board
■ Professional values and ethics, using the array ethical theories and frameworks in the syllabus,with emphasis on the role of the professional accountant
■ Corporate social responsibility and environmental management systems

P2 - Corporate Reporting

Kaplan
■ Group accounts - foreign currency or cash flow
■ Accounting standards set in a case study environment, including impairment,
financial instruments, pension, retirement benefits
■ Discussion - conceptual framework

P3 - Business Analysis

BPP
■ Assessing options for growth
■ E-marketing
■ Software packages
■ Change management
■ Six sigma
■ Project management





P4 - Advanced Financial Management

Kaplan
■ Business valuation through acquisitions
■ Foreign exchange hedging
■ Investment appraisal and risk
■ Cost of capital and sources of finance
■ Advantages and disadvantages of listing and corporate objectives

P5 - Advanced Performance Management

Kaplan
■ Corporate failure
■ Performance improvement strategies
■ Value-based management approaches
■ Environmental management accounting
■ The changing role of the management accountant in today’s business environment

P7 - Advanced Audit & Assurance

Kaplan
■ Audit risk assessment and management
■ Matters and evidence
■ Professional conduct and ethics
■ Reporting

Friday, May 25, 2007

擁有朋友是一件多麼幸福的事

有一種朋友,需要天天見面,事事關聯,或許,
常常磨擦---為了〝圓融相處〞,
讓自己的缺口被對方填滿,更適合〝膩〞在一起...

另一種朋友,很長一段時間見一面,
像週期性的拋物線,
今年談去年見面的情景或年年談第一次交叉線的悸動,
百說不厭!衝突,從來沒有存在過;
思念,卻習慣性的出現在某個季節。

也有朋友,很少見面,靠默契、靈通...第六感,
總給對方需要的激動、感動...甚至心動的感覺,
期待每次的心電交流,
哪怕只有在E-Mail、平信、問候的電話,都令人興奮不已。

第一類朋友是『依賴』
第二類朋友是『慣性』
第三類朋友是『緣定』

友情釀的酒,比地窖裡的女兒紅香醇可口,入喉令人陶醉。
你知道一生中有多少陌生人曾與你擦肩而過?
而朋友是多麼可貴啊!
擁有朋友是一件多麼幸福的事...

還有一種朋友就是每天會傳信,
不灌爆你信箱絕不罷休的

讓你每天一大早就知道,這個世界上還有一個朋友記得你
當信件被退回時,他就知道你休假了,要不然就是換公司了
不過,是一種被記得的溫馨......

To My Friends Who Are...........SINGLE
給我單身朋友們
Love is like a butterfly. The more you chase it, the more it eludes you. But
愛就像一隻蝴蝶。越要追牠,卻越要逃避。
if you just let it fly, it will come to you when you least expect it. Love can
如果就隨牠自由的飛,牠會在你最不注意時飛向你。
make you happy but often it hurts, but love's only special when you give it
愛使人快樂,卻常傷害人。但只有在你把愛給了一個真正值得付出的人時,是最珍貴的。
to someone who is really worth it. So take your time and choose the best.
所以,花點時間去選擇最好的他/她吧

To My Friends Who Are............NOT SO SINGLE
給我那不是單身的朋友們
Love isn't about becoming somebody else's "perfect person." It's about
愛不能使他/她成為一個"完美的人"
finding someone who helps you become the best person you can be.
它卻可以使你找到一個幫你成長的他/她

To My Friends Who Are............PLAYBOY/GIRL TYPE
給我玩世不恭的朋友們
Never say "I love you" if you don't care. Never talk about feelings if they
如果你不在乎,不要說"我愛你"。如果他們不在時,不要討論自已的感受
aren't there. Never touch a life if you mean to break a heart. Never look
不要涉足會使他人心碎的生活。
in the eye when all you do is lie. The cruelest thing a guy can do to a girl is
說謊時,不要看著眼睛。
to let her fall in love when he doesn't intend to catch her fall and it works
最殘忍的事莫過於男人讓女人愛他,卻是逢場作戲。反之亦然
both ways...

To My Friends Who Are............MARRIED
給我已婚的朋友們
Love is not about "it's your fault", but "I'm sorry." Not "where are you",
不要老是說"這是你的錯",何不說說"對不起"。
but "I'm right here." Not "how could you", but "I understand." Not "I
不要老是問"你去哪裡了",何不說說"我就在這兒等著你"。
不要老是問"你怎麼會這麼作?",何不說說"我了解你"。
wish you were", but "I'm thankful you are."
不要老是說"我希望你這麼做",何不說說"我感謝你的一切"。

To My Friends Who Are............ENGAGED
給我那已訂婚的朋友們
The true measure of compatibility is not the years spent together but how
要真正衡量包容心,不是看在一起幾年了,而是要看彼此的敬愛
good you are for each other.

To My Friends Who Are............HEARTBROKEN
給我心碎的朋友們
Heartbreaks last as long as you want and cut as deep as you allow them to
心碎的時間和傷害的深度,完全取決於你自已。
go. The challenge is not how to survive heartbreaks but to learn from them.
難的是,如何從中學習,而不是從傷痛中爬起。

To My Friends Who Are............NAIVE
給我所有天真的朋友們
How to be in love: Fall but don't stumble, be consistent but not too
要如何戀愛?--就愛吧。不要欲言又止;要互相協調,不要太固執;
persistent, share and never be unfair, understand and try not to demand,
要分享,且千萬不要有不公平;要了解,別命令;
and get hurt but never keep the pain.
受傷後不要再記恨。

To My Friends Who Are............POSSESSIVE
給我積極的朋友們
It breaks your heart to see the one you love happy with someone else but
看到你所愛的他/她和其他人很快樂使你心碎
it's more painful to know that the one you love is unhappy with you.
但知道你所愛的他/她是和你在一起不快樂,令人更加的傷心。

To My Friends Who Are............AFRAID TO CONFESS
給我害怕去承認的朋友們
Love hurts when you break up with someone. It hurts even more when
當你和他/她分手時,愛受到傷害
someone breaks up with you. But love hurts the most when the person you
當他/她和你分手時,更是傷痛
love has no idea how you feel.
但傷害最深的是你所愛的他/她完全無法了解你的感受

To My Friends Who Are............STILL HOLDING ON
給我那還在等待的朋友們
A sad thing about life is when you meet someone and fall in love, only to
人生最傷心的事,是你和他/她愛情長跑了多年,最後的結局卻不如所望。
find out in the end that it was never meant to be and that you have wasted years on someone who wasn't worth it. If he isn't worth it now he's not
'如果他/她現在讓你覺得不值的付出,那麼一年,甚至十年後,都不會值的付出的。
going to be worth it a year or 10 years from now. Let go.....
讓他/她走吧

TO ALL MY FRIENDS.......
給我所有的朋友們
My wish for you is a man/women whose love is honest, strong, mature,
我竭誠祝福你們愛著一個誠實、強壯、成熟、衷心、有衝勁、保護你、積極、值得付出和無私的他/她。
never-changing, uplifting, protective, encouraging, rewarding and unselfish.

Saturday, March 24, 2007

Today dinner....

aunt prepare for us the pai gu wang today...hehe...yummy...

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and we got yong tau hu as well...

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white carrot soup...

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and finally the lou sang that i bought so long time from KL,and we decided to eat that tonight...

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Thursday, March 22, 2007

Pork Chop is coming....

Step 1: Starting to marinate the pork chop...with sprite...hehe

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Step 2: Buy the breadcrumbs and pour it into a plate,prepare flour and egg(beaten)

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Step 3 : Fry it....

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Finally....Done...serve with thoudand island sauce...

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Other dishes...

Vegetable....

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Sambal Udang...

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Papaya Suan....

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Monday, March 19, 2007

Some special food to share....

The following is the Lou Sang that we have during the Chu Xi of CNY 2007,even though quite sometime ago,but just share it out...hehe...

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and another is the picture that i took for the dishes that we have on Chu Xi also...seem a lot hor..but actually some dishes are repeated as the table is big...

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Finally the special food that i want to share with you all..which is the the Abalone...it is really a rare experience that we ate abalone..

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bought these small abalones when i travelled to Macau in Jan,recommended by the shopkeepers which is nice to eat,thinking to buy and eat during CNY,but we jus forget about that until my grandma dig out from the refrigerator...so decided to cook it..

you can estimate the size of the abalone by seeing my fingers there...

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Different snaps of the abalone...precious moment to eat abalone,so must snap more..hehe...

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This is the vege and chicken with the abalone after 6 hours of cooking...

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This is the abalone with sauce...no sauce not so nice....hehe..

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The abalone is sliced to pieces...

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This is the chicken soup for the abalone....

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~~~ Yummy Yummy ~~~~

Friday, March 16, 2007

八大方法教你遠離壓力

數數法:數數1、2、3……慢慢從1數到10,然後再從10數到1,有助於你從精神上放鬆,給自己一點時間緩衝緊張。當你再回到工作中時,會發現注意力容易集中多了。

呼吸法:呼吸並不只有維持生命的作用,吐納之法還可以清新頭腦,熨平紛亂的思緒。所以當你因壓力太大而心跳加快時,不妨試著放鬆身心,做幾個深呼吸。

“逃離”法:離開令你緊張的是非之地。站起來,走出辦公室,到走廊或戶外去,換換環境,呼吸點新鮮空氣,用幾分鐘的停頓整理一下思路。

暴力減壓法:隨身攜帶一個網球、小橡皮球或是什么別的,遇到壓力過大需要宣泄的時候就偷偷地擠一擠、捏一捏,把你心中的壓力擠出去。

寫作減壓法:“把煩惱寫出來”。用一張紙、一支筆,將你的壓力體驗,你生理、心理上的一切煩惱寫下來。在寫的過程中,你會感到情緒漸漸穩定下來。

香精水療法:在洗澡水里加入薰衣草、玫瑰、香水樹、天竺葵等具有鎮靜身心作用的芳香精油,有助於疏緩壓力。

水的溫度、水流的壓力、浮力和氣泡群相互撞擊能按摩肌肉,使血管擴張,促進血液迴圈,消除疲勞。

顏色減壓法:對付壓力的其中一個方法是讓自己多接近令人平靜的顏色,例如:綠色和藍色。這些顏色可以用在你穿的衣服,以及你家的墻壁或擺設上。面對壓力期間,避免紅色,因為它會讓情緒更加低沉。

冥想法:印度瑜伽功經常運用冥想使人達到一種精神境界。找個舒服的姿勢坐下來,徹底放鬆自己,專注於自己的呼吸,一呼一吸。剛開始你也許無法把注意力集中於呼吸上,而會隨意地思想,沒關係,堅持一段時間就會見到成效。忘記工作,讓自己進入到一種全新的世界中。