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ACCA考试辅导

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2016年ACCA考试F1管理学术语英汉对照解释(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.是对各项活动的监视，从而... 2016-02-24 来源：考试网
2016年ACCA考试F1管理学术语英汉对照解释(2)

Management Yesterday and Today1、Division of labor ：劳动分工The breakdown of jobs into narrow and repetitive tasks.即将工作分解为狭隘的重复性的任务。2、Industrial revolution：The advent of machine p... 2016-02-24 来源：考试网
2016年ACCA考试F1管理学术语英汉对照解释(3)

Organizational Culture and Environment：The Constraints1、Omnipotent view of management：管理万能论：The view that managers are directly responsible for an organization‘s success or failure.管理者对组... 2016-02-24 来源：考试网
2016年ACCA考试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 enter... 2016-02-19 来源：考试网
2016年ACCA考试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 enter... 2016-02-19 来源：考试网
2016年ACCA考试知识点：公司法与商法(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 up... 2016-01-22 来源：考试网
2016年ACCA考试知识点：公司法与商法(3)

Chapter 3 Legal reasoning1 Doctrine of judicial precedent1.1 Common law and equity are a body of judge洠愀搀攀 laws contained in decisions of the courts called judgements.1.2 Judge – made law or case... 2016-01-22 来源：考试网
2016年ACCA考试《财务会计》复习资料(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 cal... 2016-01-13 来源：考试网
2016年ACCA考试《财务会计》复习资料(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 ass... 2016-01-13 来源：考试网
2016年ACCA考试《财务会计》复习资料(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... 2016-01-13 来源：考试网
2016年ACCA考试《F1会计师与企业》知识点预习(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 syst... 2015-12-23 来源：考试网
2016年ACCA考试《F1会计师与企业》知识点预习(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 los... 2015-12-23 来源：考试网
2016年ACCA考试《F1会计师与企业》知识点预习(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 sho... 2015-12-23 来源：考试网
2016年ACCA考试《F1会计师与企业》知识点预习(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 c... 2015-12-23 来源：考试网
2016年ACCA考试《财务会计》备考考点(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... 2015-11-23 来源：考试网
2016年ACCA考试《财务会计》备考考点(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 ... 2015-11-23 来源：考试网
2016年ACCA考试《财务会计》备考考点(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 ... 2015-11-23 来源：考试网
2016年ACCA考试《财务会计》备考考点(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 a... 2015-11-23 来源：考试网
2016年ACCA考试《财务会计》备考考点(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 i... 2015-11-23 来源：考试网
2014年ACCA考试《业绩管理》知识点(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... 2014-07-24 来源：考试网
2014年ACCA考试《业绩管理》知识点(1)

点击查看：2014年ACCA考试《业绩管理》知识点汇总 Opportunity cost arisesCommentaryAn opportunity cost arises when an internal sale sacrifices an external sale.When to use：external market existand suppl... 2014-07-24 来源：考试网
2014年ACCA考试《业绩管理》知识点(2)

点击查看：2014年ACCA考试《业绩管理》知识点汇总 Buying division perspectiveThe maximum transfer price acceptable to the buying division will be the lower of：▼External market price(if an external mark... 2014-07-24 来源：考试网
2014年ACCA考试《业绩管理》知识点(3)

点击查看：2014年ACCA考试《业绩管理》知识点汇总 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 adj... 2014-07-24 来源：考试网
2014年ACCA考试《业绩管理》知识点(4)

点击查看：2014年ACCA考试《业绩管理》知识点汇总 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... 2014-07-24 来源：考试网
2014年ACCA考试《业绩管理》知识点(5)

点击查看：2014年ACCA考试《业绩管理》知识点汇总 ExampleDivision Buy requires some components for its electronic games console.Division Sell has some spare capacity，and could make the components for a ... 2014-07-24 来源：考试网
2014年ACCA考试《业绩管理》知识点(6)

点击查看：2014年ACCA考试《业绩管理》知识点汇总 Supplying division perspectiveThe minimum transfer price acceptable to the selling division is equal to：Marginal(variable cost)+opportunity cost.The opp... 2014-07-24 来源：考试网
2014年ACCA考试《业绩管理》知识点(7)

点击查看：2014年ACCA考试《业绩管理》知识点汇总 Divisional autonomy▼Divisional managers should be free to make their own decisions.A transfer pricing system should eliminate the need for head office t... 2014-07-24 来源：考试网
2014年ACCA考试《业绩管理》知识点(9)

点击查看：2014年ACCA考试《业绩管理》知识点汇总 FOCUSYou should be able to：▼Explain the basis for setting a transfer price using variable cost;full cost and the principles behind allowing for interme... 2014-07-24 来源：考试网
2014年ACCA考试《业绩管理》知识点(10)

点击查看：2014年ACCA考试《业绩管理》知识点汇总 When needed▼A transfer pricing policy is needed when：·An organisation has been decentralised into divisions;·Inter-divisional trading of goods or ser... 2014-07-24 来源：考试网
2014年ACCA考试《业绩管理》知识点(11)

点击查看：2014年ACCA考试《业绩管理》知识点汇总 TRANSFER PRICING·In an earlier session methods of setting prices for goods and services was discussed. This applied to prices for sales between independ... 2014-07-24 来源：考试网

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