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2016年ACCA考試F1管理學(xué)術(shù)語英漢對照解釋(1)

Foundations of Control：1、Control：控制The process of monitoring activities to ensure that they are being accomplished as planned and of correcting any significant deviations.是對各項活動的監(jiān)視，從而保證各項行動按計劃進行并糾正各種顯著偏差...2016-02-24

2016年ACCA考試F1管理學(xué)術(shù)語英漢對照解釋(2)

Management Yesterday and Today1、Division of labor ：勞動分工The breakdown of jobs into narrow and repetitive tasks.即將工作分解為狹隘的重復(fù)性的任務(wù)。2、Industrial revolution：The advent of machine power mass production ， and efficient tr...2016-02-24

2016年ACCA考試F1管理學(xué)術(shù)語英漢對照解釋(3)

Organizational Culture and Environment：The Constraints1、Omnipotent view of management：管理萬能論：The view that managers are directly responsible for an organization‘s success or failure.管理者對組織的成敗負有直接責(zé)任。2、Symbolic view ...2016-02-24

2016年ACCA考試IFRS FOR SMES （Part 1）

IFRS FOR SMES (Part 1)A focus on the International Financial Reporting Standard for small to medium-sized entitiesThe principal aim when developing accounting standards for small to medium-sized enterprises (SMEs) is to provide a framework ...2016-02-19

2016年ACCA考試IFRS FOR SMES （Part 2）

IFRS FOR SMES (Part 1)A focus on the International Financial Reporting Standard for small to medium-sized entitiesThe principal aim when developing accounting standards for small to medium-sized enterprises (SMEs) is to provide a framework ...2016-02-19

2016年ACCA考試知識點：公司法與商法(2)

Sources of English law1 Sources of law(a) Common law(b) Equity(c) Statute (legislation) including delegated legislation(d) European Union Law2 Common law and equity2.1 This is a system of law based upon decided cases. Legal rules (initially...2016-01-22

2016年ACCA考試知識點：公司法與商法(3)

Chapter 3 Legal reasoning1 Doctrine of judicial precedent1.1 Common law and equity are a body of judge洠愀攙攀 laws contained in decisions of the courts called judgements.1.2 Judge – made law or case law is whereby judges follow the decisi...2016-01-22

2016年ACCA考試《財務(wù)會計》復(fù)習(xí)資料(1)

The accounting equationFinancial accounting is based upon a very simple idea:The amount of resources supplied by the owner is called capital. The actual resources that are then in the business are called assets. Usually, people other than t...2016-01-13

2016年ACCA考試《財務(wù)會計》復(fù)習(xí)資料(2)

Classification of Assets and LiabilitiesAssets: An asset is something owned or controlled by the business that will result in future economic benefits to the business. ( an inflow of cash or other assets.)Such as:Current assets:are assets o...2016-01-13

2016年ACCA考試《財務(wù)會計》復(fù)習(xí)資料(3)

Accounting principles●Consistency:- means the uniformity of accounting procedures and policies used by a business from period to period to promote comparability.●Materiality:- is a threshold quality that is demanded of all information in ...2016-01-13

2016年ACCA考試《F1會計師與企業(yè)》知識點預(yù)習(xí)(1)

ABC Co has a system which records details of orders received and goods dispatched， invoices customers and allocates remittances to customers. What type of system is this?A Management information systemB Decision support systemC Knowledge m...2015-12-23

2016年ACCA考試《F1會計師與企業(yè)》知識點預(yù)習(xí)(2)

Information relating to two processes (F and G) was as follows：ProcessNormal lossInputOutputas % of input(litres)(litres)F865，000 58，900G537，500 35，700For each process， was there an abnormal loss or an abnormal gain?Process FProcess G...2015-12-23

2016年ACCA考試《F1會計師與企業(yè)》知識點預(yù)習(xí)(3)

At 30 November， Charles is owed a total of $72，660 by his customers. His receivables allowance brought forward from the previous year end is $11，700. He estimates that his receivables allowance should be equivalent to 15% of the amounts ...2015-12-23

2016年ACCA考試《F1會計師與企業(yè)》知識點預(yù)習(xí)(4)

Which TWO of the following statements relating to relevant cost concepts in decision making are correct?(1) Materials can never have an opportunity cost whereas labour can(2) The annual depreciation charge is not a relevant cost(3) Fixed co...2015-12-23

2016年ACCA考試《財務(wù)會計》備考考點(1)

THE CONTROL ENVIRONMENT OF A COMPANY (一)The purpose of this article is to provide candidates with a more detailed appreciation of matters pertinent to an auditor, focusing on the need for the auditor of a large limited liability company (i...2015-11-23

2016年ACCA考試《財務(wù)會計》備考考點(2)

THE CONTROL ENVIRONMENT OF A COMPANY (二)1 Communication and enforcement of integrity and ethical valuesMany companies have high values and seek to promote honesty and integrity among their employees on a day-to-day basis. Clearly, if it is...2015-11-23

2016年ACCA考試《財務(wù)會計》備考考點(3)

THE CONTROL ENVIRONMENT OF A COMPANY (三)3 Participation by those charged with governanceThe directors of a limited liability/limited company are charged with the company’s governance. As such, they are responsible for overseeing the strat...2015-11-23

2016年ACCA考試《財務(wù)會計》備考考點(4)

THE CONTROL ENVIRONMENT OF A COMPANY (四)4 Management’s philosophy and operating styleA company’s board of directors will comprise of individuals each with a different mind – set as to philosophy and operating style, manifested in charac...2015-11-23

2016年ACCA考試《財務(wù)會計》備考考點(5)

THE CONTROL ENVIRONMENT OF A COMPANY (五)5 Organisational structureISA 315 describes a company’s organisational structure as being ‘the framework within which an entity’s activities for achieving its objectives are planned, executed, con...2015-11-23

2014年ACCA考試《業(yè)績管理》知識點(8)

IllustrationABC Consulting has offices in several major cities in Eastern Europe.Sometimes consultants in one office work on projects for other offices.The transfer price charged is $1，100 per day of consulting.The Managing Director of the...2014-07-24

2014年ACCA考試《業(yè)績管理》知識點(1)

點擊查看：2014年ACCA考試《業(yè)績管理》知識點匯總 Opportunity cost arisesCommentaryAn opportunity cost arises when an internal sale sacrifices an external sale.When to use：external market existand supplying division at full capacity...2014-07-24

2014年ACCA考試《業(yè)績管理》知識點(2)

點擊查看：2014年ACCA考試《業(yè)績管理》知識點匯總 Buying division perspectiveThe maximum transfer price acceptable to the buying division will be the lower of：▼External market price(if an external market exists);▼The net revenue of the buyi...2014-07-24

2014年ACCA考試《業(yè)績管理》知識點(3)

點擊查看：2014年ACCA考試《業(yè)績管理》知識點匯總 Market price method▼May be used if buying and selling divisions can buy/sell externally at market price.▼However，the market price might need to be adjusted downwards if internal sales incur ...2014-07-24

2014年ACCA考試《業(yè)績管理》知識點(4)

點擊查看：2014年ACCA考試《業(yè)績管理》知識點匯總 Dual pricingDual pricing is sometimes used in situations where there is not a transfer price that would be acceptable to both the buying division and the selling division， so in the absence of...2014-07-24

2014年ACCA考試《業(yè)績管理》知識點(5)

點擊查看：2014年ACCA考試《業(yè)績管理》知識點匯總 ExampleDivision Buy requires some components for its electronic games console.Division Sell has some spare capacity，and could make the components for a variable cost of $60 each.Required：(a)C...2014-07-24

2014年ACCA考試《業(yè)績管理》知識點(6)

點擊查看：2014年ACCA考試《業(yè)績管理》知識點匯總 Supplying division perspectiveThe minimum transfer price acceptable to the selling division is equal to：Marginal(variable cost)+opportunity cost.The opportunity cost is usually the lost contri...2014-07-24

2014年ACCA考試《業(yè)績管理》知識點(7)

點擊查看：2014年ACCA考試《業(yè)績管理》知識點匯總 Divisional autonomy▼Divisional managers should be free to make their own decisions.A transfer pricing system should eliminate the need for head office to tell divisions what to doCommentary▼A...2014-07-24

2014年ACCA考試《業(yè)績管理》知識點(9)

點擊查看：2014年ACCA考試《業(yè)績管理》知識點匯總 FOCUSYou should be able to：▼Explain the basis for setting a transfer price using variable cost;full cost and the principles behind allowing for intermediate markets;▼Explain how transfer pri...2014-07-24

2014年ACCA考試《業(yè)績管理》知識點(10)

點擊查看：2014年ACCA考試《業(yè)績管理》知識點匯總 When needed▼A transfer pricing policy is needed when：·An organisation has been decentralised into divisions;·Inter-divisional trading of goods or services occurs.▼Transfers between divisio...2014-07-24

2014年ACCA考試《業(yè)績管理》知識點(11)

點擊查看：2014年ACCA考試《業(yè)績管理》知識點匯總 TRANSFER PRICING·In an earlier session methods of setting prices for goods and services was discussed. This applied to prices for sales between independent parties.·In divisionalised organisa...2014-07-24