4.6 Best Practices A strong (and comprehensive) legal system and sound corporate governance practice (as detailed above) are no discuss fact ...
2015-05-11 10:051 Valuing Equity as an Option Robert Merton (who worked with Black and Scholes on their original model) viewed equity investors as having a ...
2015-05-11 10:05*9個書簽是開路先鋒，它的主要任務(wù)是認(rèn)真地閱讀，深入地思考，廣泛地聯(lián)想，并隨時查閱有關(guān)的資料。 認(rèn)真學(xué)習(xí)完畢后，要將當(dāng)頁的所有學(xué)習(xí)內(nèi)容，總結(jié)出 ...
2015-05-08 17:05I. The accounting problem Before IAS37 provisions were recognized on the basis of prudence， little guidance was given on when a provision s ...
2015-05-08 16:051、關(guān)于看教材。 正所謂一切考題都來源于教材，所以看書是很重要的。而看書也是有方法的，大致可以分四個回合： *9回合為通讀：從頭至尾認(rèn)真的、一字 ...
2015-05-08 09:05
ACCA6月份考試進(jìn)入25天倒計時，不知道各位考生準(zhǔn)備得怎么樣了呢？在考試即將到來之際，高頓網(wǎng)校的小編也是操碎了心，一邊害怕各位被手機(jī)、電腦綁架沒 ...
2015-05-06 16:05Put very simply, the way to approach the P7 exam is toread, plan, read again and then write common sense I should say so! and the more valid ...
2015-05-05 15:05
ACCA的考試知識并不是只能在教材和習(xí)題中獲得，很多暢銷書都可以為我們開闊眼界。這些閱讀書籍要比正統(tǒng)的教材更具有趣味性，方便考生在輕松的閱讀環(huán)境 ...
2015-05-05 09:05小編導(dǎo)讀：高頓網(wǎng)校免費(fèi)題庫，通過針對性地講解、訓(xùn)練、答疑、?？?，對學(xué)習(xí)過程進(jìn)行全程跟蹤、專家權(quán)威解析與指導(dǎo)，幫助考生全面提升備考效果。 點(diǎn)擊 ...
2015-04-30 14:041 Background For more than 40 years, the OECD has been one of the worlds largest and most reliable sources of comparable statistics and econ ...
2015-04-30 14:04在ACCA考試中，F(xiàn)2的考試內(nèi)容是管理會計，雖說全是選擇題，兩個小時的考試時間也很充裕，但是也不能因此而大意。其實(shí)做F2的題目還是有些小技巧的，現(xiàn)在 ...
2015-04-30 11:042015年ACCA公司報告練習(xí)匯總： 2015ACCA公司報告練習(xí)1（ 查看詳情 ） 2015ACCA公司報告練習(xí)2（ 查看詳情 ） 2015ACCA公司報告練習(xí)3（ 查看詳情 ） 201 ...
2015-04-28 10:04Confidentiality should not disclose, unless there is a legal or professional right or duty to disclose Professional behavior comply with rel ...
2015-04-28 10:04Financial reporting framework - Corporate governance: is the system by which companies are directed and controlled (Cadbury Report). - Conce ...
2015-04-28 10:04Intellectual levels The syllabus is designed to progressively broaden and deepen the knowledge, skills and professional values demonstrated ...
2015-04-28 10:04IAS 1 (revised) Presentation of financial statements - Dividend cannot be shown in profit or loss (income statement). Dividends must be pres ...
2015-04-28 10:04國際專業(yè)會計師組織ACCA正式宣布，即日起將推出全新在線學(xué)習(xí)網(wǎng)站ACCA-X，提供一系列數(shù)字化、高質(zhì)量和開放的學(xué)習(xí)課程。 ACCA-X的課程將借助世界知名在 ...
2015-04-28 09:04三、Assets=Liabilities+Owners equity 資產(chǎn)=負(fù)債+業(yè)主權(quán)益 Ledgers 和 Journals Ledgers 在簿記上是分類帳的意思，可以和其他詞匯搭配，構(gòu)成許多會計 ...
2015-04-27 16:04二、assets和liabilities Assets 這個詞表示資產(chǎn)時一定要用復(fù)數(shù)形式，即詞尾要有 s。如果不用復(fù)數(shù)形式，就成為寶物，天賦、技能的意思。例如： 1、 As ...
2015-04-27 16:04一、accountant與accounting Account 有很多意思，常見的主要是說明、解釋;計算、帳單;銀行帳戶。例如： 1、He gave me a full account of his plan。 ...
2015-04-27 16:04保險收入 Insurance proceeds 面值 Face value 貼現(xiàn)費(fèi)用 Discount charges 財務(wù)費(fèi)用 Financing cost 應(yīng)付票據(jù) Bills payable 支出 Expenditure 即期匯 ...
2015-04-27 15:04減資 Capital reductions 資本重組 Capital reorganizations 過剩資本 Excess capital 資本重建 Capital reconstruction 權(quán)益匯總帳戶 Sundry members ...
2015-04-27 15:04退貨 Returned goods 獨(dú)立分支機(jī)構(gòu) Independent branch 往來帳戶 Current account 復(fù)式簿記帳戶 Double-entry accounts 時間差異 Time lag difference ...
2015-04-27 15:04未實(shí)現(xiàn)利潤準(zhǔn)備 Provision for unrealized profit 實(shí)現(xiàn)原則 Realization 貨幣折算 Currency translation 貨幣兌換 Currency conversion 當(dāng)?shù)刎泿?Loca ...
2015-04-27 15:04建造合同 Construction contract 工程保留款 Retention 分期付款 Progress payment 交易帳戶 Trading account 合同收入 Contract fee 合同虧損 Loss o ...
2015-04-27 15:04預(yù)期利潤 Expected profit 承建商 Contractor 矯正 Rectification 已鑒定完工價值 Value of work certified 總部費(fèi)用 Head office costs 合同成本 Con ...
2015-04-27 15:04預(yù)收款 Payment on account 可預(yù)見損失 Foreseeable loss 已付款超過收入(部分) Excess progress payment 股票/證券 Stock ,security 法定權(quán)利 Legal ...
2015-04-27 15:04集團(tuán)內(nèi)部交易 Intra-group trading 公司間銷售 Inter-company sales 溢價 Premium 折價 Discount 債券利息 Debenture interest 分次購買 Piecemeal ac ...
2015-04-27 15:04在途支票 Cheque in the post 收買前后 Pre( post)-acquisition 調(diào)整帳戶 Adjustment accounts 對子公司投資 Investment in subsidiary 普通公積 Gene ...
2015-04-27 15:04溢價 Premium 折價 Discount 債券利息 Debenture interest 分次購買 Piecemeal acquisition 關(guān)聯(lián)公司 Associated company 多數(shù)股權(quán) Majority holding ...
2015-04-27 15:04
