ACCA考試時(shí)候由于發(fā)揮失常或者復(fù)習(xí)不足等原因沒有考過(guò)怎么辦?別著急,針對(duì)考試沒有通過(guò)考試的考生,ACCA官方發(fā)布retakes學(xué)習(xí)資料,根據(jù)retakes學(xué)習(xí)資料進(jìn)行知識(shí)點(diǎn)的查漏補(bǔ)缺,對(duì)于通過(guò)考試有非常大的幫助。當(dāng)然還沒有考過(guò)的考生也同樣可以根據(jù)retakes資料進(jìn)行學(xué)習(xí)哦。高頓財(cái)經(jīng)ACCA為大家整理好了官方發(fā)布的retakes學(xué)習(xí)資料,希望大家能夠順利通過(guò)ACCA考試。        ACCA F1 retakes學(xué)習(xí)資料下載地址:http://d.gaodun.cn/f/H1NNlu
 
       acca f1科目對(duì)于考生來(lái)說(shuō)肯定會(huì)感覺相當(dāng)難,一開始會(huì)手足無(wú)措,不過(guò)不用緊張,把下面ACCA F1考試常見問(wèn)題和易混淆的概念都搞清楚,考試通過(guò)也就水到渠成了。
 
  ACCA F1考試常見問(wèn)題
 
  1.通貨緊縮缺口在百度里顯示是完全就業(yè)的前提,為什么我們ACCA中是存在失業(yè)?
 
  所謂deflationary就是我們所說(shuō)的通貨緊縮缺口,它是指in a situation where there is unemployment of resources,也就是說(shuō)在我們的資源沒有被充分利用的情況下,這里的資源包括生產(chǎn)這些產(chǎn)品所需要的所有經(jīng)濟(jì)資源,當(dāng)然也包括人力資源在內(nèi)。在這種情況下會(huì)產(chǎn)生下列的影響:
 
  1.Prices are fairly constant.也就是產(chǎn)品的價(jià)格將始終保持不變。(因?yàn)槟壳暗馁Y源都沒有被充分利用,可見AD<AS,因此不會(huì)出現(xiàn)價(jià)格的上升)。
 
  2.Real output changes as aggregate demand varies.也就是說(shuō)隨著需求量的增加,實(shí)際的產(chǎn)出也會(huì)隨之變化,就像我之前說(shuō)的,我們完全可以full employment of all resources,從而來(lái)提高real output.百度和我們這里所講的意思是一樣的,只是同學(xué)的理解有了一些偏差。
 
  2.Input與notes上page 46上input為何不一樣,為何最后一個(gè)是times?
 
  首先這是一個(gè)非常好的問(wèn)題,至少說(shuō)明同學(xué)有認(rèn)真的看過(guò)我們的textbook。最后一個(gè)寫的是minute(time),但是在我們的PPT和textbook key terms的地方用的是management,我個(gè)人認(rèn)為其實(shí)minute只是management中的一個(gè)部分,或者說(shuō)一個(gè)具體的example,因此它們本身是不矛盾的。我們的PPT用了Management(一個(gè)更general的詞匯),是為了讓大家記住所有需要管理的內(nèi)容,當(dāng)然也包括“Minute”在內(nèi)。
 
  3.國(guó)際收支平衡是什么意思?
 
  國(guó)際收支的平衡就是我們說(shuō)的the equilibrium in the balance of payment,也就是the annual trade of goods and services is in overall balance over a period of years,說(shuō)得更通俗一點(diǎn)就是進(jìn)口等于出口的時(shí)候(import=export)。不難理解,Import就是expenditure(或者可以理解為demand),export可以生成income(也可以理解為supply)。要想達(dá)到這一點(diǎn)(import=export或者說(shuō)AD=AS),該國(guó)的exchange rate必須remain stable。(在exchange rate as a target of monetary policy中,我們學(xué)過(guò)exchange rate的變化會(huì)影響export和import,比如the fall of exchange rates將會(huì)刺激export,從而增加export的量)。
 
  4.Credit如何影響經(jīng)濟(jì)?
 
  Credit在這里我們不妨將它理解為信貸額度,信貸額度的增加在一定程度上可以刺激個(gè)人或者企業(yè)的投資,從而增加就業(yè)機(jī)會(huì),提高民眾收入,刺激消費(fèi),導(dǎo)致經(jīng)濟(jì)的復(fù)蘇或者增長(zhǎng)。
 
  5.在我們的網(wǎng)課中,老師在任務(wù)14的時(shí)候分析the demand curve,是直接在圖上論證這個(gè)原理的成立,是不是邏輯順序反了?那個(gè)圖本來(lái)就是依據(jù)實(shí)踐結(jié)論,最后再用圖表形式表達(dá)的,老師為了解釋實(shí)踐中的理解,卻直接用圖表來(lái)講解,是不是不太妥當(dāng)?
 
  Demand curve本來(lái)就是為了描述實(shí)踐(或者說(shuō)現(xiàn)實(shí)生活中的情況)而來(lái)的,即demand隨著price的升高而降低,成反比關(guān)系。也許只是解釋的角度不同而已。
 
  10個(gè)易混淆的ACCA F1概念:
 
  1.Public sector&Private sector
 
  Public sector is the organization owned or run by the government or government agencies.
 
  All the other organizations are classified as the private sector.
 
  2.Public company&Private company
 
  Private company is usually owned by a small number of people and these shares are not easily transferable.
 
  Shares of public company will usually be traded on a Stock Exchange.
 
  3.Geographic departmentation
 
  Where the organization is structured according to geographic area,some authority is retained at Head Office but day-to-day operations are handled on a territorial basis.
 
  So it is centralized.
 
  4.Divisionalisation
 
  It is the division of a business into autonomous regions of product business,each with its own revenues,expenditure and capital asset purchase programs,and therefore each with its own profit and loss responsibility.
 
  So it is decentralized.
 
  5.Internal control
 
  An internal control is any action taken by management to enhance the likelihood that established objectivity and goals will be achieved.Management plans,organizes and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved.
 
  6.Internal check
 
  An internal check is defined as the checks on the day-to-day transactions whereby the work of one person is proved independently or is complementary to the work of another,the object being the prevention or early detection of errors and fraud.
 
  7.Connected&external stakeholders
 
  Connected and internal stakeholders are primary and the external stakeholders are secondary.There are agreements or contracts between the primary stakeholders and the organizations.The secondary stakeholders have indirect influence on the companies.
 
  8.Stagflation
 
  It occurs where there is a combination of high unemployment and high inflation caused by a price shock and inflexibility in supply.
 
  So CPI and unemployment rate is increasing.But the GDP is not growing.
 
  9.Leadership&management
 
  Leadership is the process of influencing others to work willingly towards goals,to the best of their capabilities,perhaps in a manner different to that which they would otherwise have chosen.
 
  Management is the process of getting actives completed efficiently and effectively,with and through other people.
 
  10.Effectiveness&Efficiency
 
  Effectiveness means whether the results are complied with the goals or purposes.So it is about“what to do”.
 
  Efficiency means the low wastage or loss to produce the maximum output.It is about“how to do”.
 
  相信大家看完上面內(nèi)容以后就不會(huì)覺得acca f1很難了吧。接下去就是平常心應(yīng)付考試,一定能夠取得好成績(jī)。