F1 十大容易混淆概念
  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 are 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 and 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”.
  
  
  高頓網(wǎng)校特別提醒:已經(jīng)報(bào)名2013年ACCA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行!另外,高頓網(wǎng)校2013年ACCA考試輔導(dǎo)高清課程已經(jīng)開通,通過針對(duì)性地講解、訓(xùn)練、答疑、???,對(duì)學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo),可以幫助考生全面提升備考效果。
  
  報(bào)考指南:2013年ACCA考試備考指南
  考前沖刺:ACCA備考秘籍   ACCA暑期優(yōu)惠
  高清網(wǎng)課:ACCA考試網(wǎng)絡(luò)課程