Opentuition 的网络课程，国内看不了，只能下载到百度云分享了，讲义和视频都在一个文件夹里面。老师讲的很好，既能提高英语听力，又能帮助通过考试，一举两得。我就是看他们视频通过ACCA 全部14门考试的。其实真不用花好多钱去报辅导班。不过课程下载过程实在艰难，因为网站本身不提供下载，用了好多技术手段，花费三天时间才凑齐一门课，所以收取50论坛币，算是一点精神安慰。

Chapter 1

Activity Based Costing – Lecture 1 – Example 1a (11:41)

Activity Based Costing – Lecture 2 – Example 1b (21:39)

Activity Based Costing Lecture 3 Advantages of, andproblems with (12:05)

Chapter 2

Target costing – Lecture 1 (14:01)

The use of the target cost – Lecture 2 (12:53)

Chapter 3

Life cycle costing – Lecture 1 (8:10)

Life cycle costing – Lecture 2 Example 1 (14:26)

Chapter 4

Chapter 5

Key Factor Analysis (16:25)

Throughput Accounting (20:10)

Chapter 6

Limiting Factors Linear Programming – Lecture 1Example 1 (12:38)

Limiting Factors – Graphical Approach – Lecture 2Example 1 (11:59)

Limiting Factors – Lecture 3 Example 1 (15:40)

Linear Programming – Lecture 4 – Spare capacity andShadow prices (19:04)

Chapter 7

Pricing – Introduction, Cost plus pricing (18:36)

Optimal pricing – tabular approach (22:07)

Optimal pricing – equations (30:13)

Pricing strategies

Chapter 8

Cost Volume Profit Analysis – Breakeven (27:48)

Multi-product Cost Volume Profit analysis (31:28)

Chapter 9

Shutdown problems (11:27)

Relevant Costing (32:36)

Make or Buy decisions (11:17)

Chapter 10

Risk and Uncertainty – Maximin (23:02)

Risk and Uncertainty – Maximax (15:36)

Risk and Uncertainty – Minimax regret, Expectedvalues (29:15)

Risk and Uncertainty – Perfect knowledge (8:58)

Risk and Uncertainty -Decision Trees Part 1 (25:09)

Risk and Uncertainty – Decision Trees Part 2 (16:33)

Chapter 11

Budgeting Example 1 (26:58)

Types of budget Example 2 (22:47)

Methods of budgeting (9:08)

Behavioural aspects of budgeting (12:18)

Chapter 12

Quantitative analysis in budgeting – High-low method (13:15)

Quantitative analysis in budgeting – Learning curves part a(34:43)

Quantitative analysis in budgeting – Learning curves part b(7:30)

Chapter 13

Basic Variance Analysis Example 1 (27:05)

Basic Variance Analysis Example 2 part a (22:29)

Basic Variance Analysis Example 2 part b (22:46)

Basic Variance Analysis – Marginal Costing (16:47)

Interpretation of variances (15:16)

Chapter 14

Planning and Operational variances part 1 (29:47)

Planning and Operational variances part 2 (17:35)

Mix and Yield variances (35:59)

Sales Mix Variance (21:13)

Advanced Idle Time variances (18:34)

Activity Based Costing Variances (11:58)

Chapter 15

Financial Performance Measurement (42:58)

Chapter 16

Non-financial performance measurement – Fitzgeraldand Moon (22:11)

Kaplan and Norton’s Balanced Scorecard (9:27)

Chapter 17

Divisional performance measurement – Introduction (15:25)

Return on Investment (ROI) and Residual Income (RI) (24:40)

Return on Investment (ROI) vs Residual Income (RI) (5:32)

Chapter 18

Transfer Pricing Example 1 (26:19)

“Sensible” transfer pricing to achieve goalcongruence (32:07)

Transfer Pricing – Capacity limitations (9:45)

Chapter 19

Performance in the not-for-profit sector (24:53)