文章列表

F1-管理学术语英汉对照解释(1)

Management and Organizations 1、Manager:管理者 Someone who works with and through other people by coordinating their work activities in order to accomplish organizational goals . 管理者是这样的人,他通过协调其他人的活动达到与别人一起或者通过别人实现组织目标的目的。 2、First-line managers :基层管理者 ...

BCG Matrix

ACCA P3考试:BCG Matrix 1. Objectives In 1972, the Boston Consulting Group (BCG) designed a method of strategic analysis to: Assess the relative strength of individual products and a company's portfolio; and Advise on product strategy. 2. Measures The matrix technique uses two measures to determine what makes a "good" product: a. The r...

企业如何进行财务报告内部控制审计

财务报告内部审计概念 《企业内部控制应用指引第14条——财务报告》第二条规定:“本指引所称财务报告,是指反映企业某一特定日期财务状况和某一会计期间经营成果、现金流量的文件。”3C框架理解,本着与国际惯例趋同的原则,本指引采用了“财务报告”这个国际通用术语,但是在我国现...

F6 Taxation (UK)– Taxation

税务在现今社会中的总体功能和目的 税务在现金的社会中主要有三个功能,分别是经济、社会和环境,这同样也是现在支持社会前进的比较重要的三个因素。 在经济因素下,政府主要是靠税款建设和完善英国的经济,并且通过一系列的手段来鼓励和遏制相应的行为。在英国,政府会鼓励大众...

ACCA公布考试成绩,并将进一步提高考试灵活性

ACCA(特许公认会计师公会)近日公布了12月份考试成绩,并承诺致力于提高考试灵活性,进一步为学员与雇主提供便利。去年12月份共有8,000多名考生通过最后一门考试,向成为财会全才的目标又迈近了一步。 2014年12月份考季中,全球共有186,519名考生参加考试,完成试卷316,420份,还有55,194人次参...

ACCA F6考试:Employment Income-Exempt benefits

Exempt Benefits——F6中重要考点,如下内容需要考生掌握 Job-related accommodation. Subsidised canteen available to all staff. Removal expenses up to £8,000 per move paid for by an employer for a new employment position or when an employee's job is relocated. Incidental personal expenses paid by the employer while the employee is required to...

ACCA F9考试:Preference Shares

Preference shares—shares with a fixed rate of dividend which have a prior claim on profits available for distribution. Preference shares, which are also called "preferred shares", are legally equity. They are often treated as debt (e.g. under International Financial Reporting Standards) as they are similar in nature to debt. Some of the common features fo...

ACCA F9考试:Financing Solutions for SME

1. Venture Capital Venture capitalists are a potential source of financing for an SME. Venture capital is equity capital provided to small and growing businesses. Typically $1 million minimum is involved for any one investment. The providers of venture capital include: specialist venture capital providers (e.g. the 3i Group); banks, insurance companies and ...

ACCA P3考试:Project Appraisal Under Risk

1. Sensitivity Analysis Sensitivity analysis—the analysis of changes made to significant variables in order to determine their effect on a planned course of action. Method Sensitivity analysis has TWO steps: Step 1 Calculate the NPV of the project on the basis of best estimates. Step 2 For each element of the decision (cash flows, cost of capital...

ACCA F9考试:Bonds

1.Bond a written acknowledgement of a debt, usually given under the company's seal, containing provisions for payment of interest and repayment of principal. The debt may be secured on some or all of the company's assets. Type Secured Bonds Unsecured Bonds Security and voting rights ●...

ACCA F6考试:Partnerships

1 Introduction Although a person may be a partner in a firm, he is still a separate taxable person for income tax (and CGT). The person's share of partnership profits is assessed to tax as part of his total taxable income for a tax year. For self-assessment purposes, the firm produces a partnership return showing the allocated amounts of income (and gains) for all partners...

ACCA小故事之——85后的会计梦(转)

那些心怀梦想的人,即便这一路上布满荆棘,但如果让他们重新选择,他们中的大多数也不会后悔最初的梦想! 虽然财务工作人员在平日里谈起自己的工作时都会一年的不满,但若给他们一个重新选择的机会,他们中的大多数还是会选择财务,这一点在在12月14日举行的ACCA(特许公认会计师公会)华...

ACCA P3 考试:Strategic planning in an age of turbulence (一)

This article considers the inevitability of turbulence, which should have major implications on how organisations can plan for their long-term survival For an organisation, turbulence can be defined as unpredictable and swift changes in its external or internal environments that affect its performance. Internal events usually limit their effect to the organisation in whi...

ACCA P3 考试:Strategic planning in an age of turbulence (二)

Knowns and unknowns All planning requires us to peer into the future as far as we can, and based on what we see and our forecasts we devise plans. However, there is a huge range in what we are capable of foreseeing and with what reliability. It is useful to divide future events into three classes, as did Donald Rumsfeld, the former US Secretary of Defense. He was derided at the...

ACCA P3 考试:Strategic planning in an age of turbulence (三)

Planning approaches Three approaches to strategy are summarised in Johnson, Scholes and Whittington’s strategic lenses: 1. Strategy as experience. Here, strategic development is the adaptation of past strategies based on experience. In this view, strategy is greatly influenced by taken for granted assumptions, one of which is that the world will advance in a gradual, l...

ACCA P3 考试:Strategic planning in an age of turbulence (四)

Responsive, robust and resilient Kotler and Caslione (2) address the problem of chaotic or turbulent environments. They suggest that organisations need to plan to be: • responsive – the ability to react quickly to change • robust – the ability to withstand stresses and to cope well with change without losing functionality • resilient – the ...

ACCA P3 考试:Strategic planning in an age of turbulence (五)

Scenario planning Scenario planning attempts to take into account the many things that could happen and from those to build a number of believable, alternative futures. Not all the events that could happen are likely to happen together, so those permutations can be eliminated. For example, if an election is likely and we believe that a change in government would lead to a cut i...

2015年ACCA9月考试考前提醒

2015年ACCA辅导9月考试已于9月7日开考,考试的紧张气氛越来越浓了,此时学习知识不再是最为重要的事情,我们需要的是一个好的心态。中华会计网校为了能让广大考生都能顺利参加考试,在这里提出几点考前注意事项供大家参考: 一、考试时间安排——记好时间,切忌大意 ...

2015财萃最新整理ACCA F8考官文章

2015ACCA考试最新F8考官文章财萃网小编整理,免费分享给参加2015 ACCA F8考试学员。 Relevant to Paper ACCA Qualification Paper F8 (INT) and (UK) This article focuses on the audit of wages but many of the points made also apply to&nb...

如何学:ACCA这样搭配不孤单

很多学习ACCA的新人对于怎样进行ACCA课程搭配搭配感到很头疼,鉴于这个问题我们筛选了1000名ACCA自身学员进行了一项科学的调查,结果显示如下。 ACCA Papers – 最佳搭配组合 图中左侧是投票数最多的选项:F7F8 ;F4F5; F8F9; F4F6;F5F9;F6F7以此类推,当然这也需要按照你自己对各科目的知识