多公司結(jié)構(gòu) Multi-company structures 伙伴子公司 Fellow subsidiaries 有效股權(quán) Effective shareholdings 控制股權(quán) Controlling interest 資本報酬率 ...
2015-04-27 14:04市盈率 Price/ earnings ratio 公司估價 The valuation of components 聯(lián)營公司 Associated companies 共同比財務(wù)報表 Common-size financial stateme ...
2015-04-27 14:04獨資企業(yè) Sole trader 銀行透支 Bank overdraft 購貨退回 Return outwards 銷貨退回 Return inwards 毛利 Gross profit 租金與地方稅 Rent and rates ...
2015-04-27 14:04剩余預(yù)交公司所得稅 Surplus ACT 寄售業(yè)務(wù) Consignment trading 匯票 Bills of exchange 分支機構(gòu) Branch 代理商 Agent 交易商 Trader 受托人 Consign ...
2015-04-27 14:04未售存貨 Unsold stock 應(yīng)收票據(jù) Bills receivable 保險收入 Insurance proceeds 面值 Face value 貼現(xiàn)費用 Discount charges 財務(wù)費用 Financing cos ...
2015-04-27 14:04磨損 Wear and tear 擁有法定所有權(quán)的土地 Freehold land 過時 Obsolescence 開采或消耗 Extraction of consumption over time 直線法 Straight line ...
2015-04-27 14:04一、審計的一些概念 1審計是什么？ 分為政府審計、企業(yè)內(nèi)部審計、注冊會計師審計三類。其中注冊會計是審計是有償審計，其他都不是。 1）政府審計：主 ...
2015-04-27 14:04
Sell 賣出 1. 對出售特定證券的建議 2. 處理資產(chǎn)，換取資金的過程 Sell-Off 拋售 快速出售證券，包括股票、債券及商品等 Sell-Out 售出清理 指擬買入 ...
2015-04-27 14:041、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回合通讀：從頭至尾認真的、一字不 ...
2015-04-27 13:04對于ACCA考試F階段不可以免考的考生，小編特意整理出2015年F1課程的相關(guān)復(fù)習資料，這門課很基礎(chǔ)，難度也不大，可以在考前過下知識點，?？忌樌鹥ass ...
2015-04-27 11:042.1 The main functions within an organisation The main departments in a business organisation are as follows: DepartmentRoleKey concerns Res ...
2015-04-27 11:041.4 Classifying organisation by ownership/control Public sector organisations The public sector is that part of the economy that is concerne ...
2015-04-27 11:041.3 Classifying organisations by profit orientation Organisations can be classified in many different ways, including the following: Profit ...
2015-04-27 11:041.2 Why do we need organisations? Organisations can achieve results that cannot be produced by individuals on their own. This is because org ...
2015-04-27 11:04Chapter 1 The business organisation Chapter learning objectives Upon completion of this chapter you will be able to: a. define the term orga ...
2015-04-27 11:04商業(yè)會計微觀經(jīng)濟是ACCA考試F1中十分重要的一章，因此考生必須熟練掌握這一章節(jié)的知識點。據(jù)高頓ACCA老師統(tǒng)計，非常多的考生對下面這道題產(chǎn)生疑問?，F(xiàn) ...
2015-04-27 10:04存貨 Averagestockheld Stockturnoverperiod=_________________________365 Costofsales Tradedebtors Averagesettlementperiodfordebtor=___________ ...
2015-04-24 14:04
大家都知道教材是考試復(fù)習的基礎(chǔ)，考ACCA也是如此，幾乎每個ACCA的考生都會買教材，但是并不是每一個考生都會把教材讀懂讀透。習題固然要練，但是教材 ...
2015-04-24 14:04考試誤區(qū)：學習方法不當?shù)?個表現(xiàn)大家來看看，看看自己有沒有下面的誤區(qū)，如果有，那就及時更正，尤其是職稱和注會的同學們，現(xiàn)在是學習的開始階段， ...
2015-04-24 13:04小編導(dǎo)讀：隨著時間的推移，ACCA的考期越來越近，在這個階段中考生的主要任務(wù)就是查漏補缺，對于我們已經(jīng)掌握的知識點和習題加以鞏固和完善提升；加快 ...
2015-04-24 11:04
你知道練習英語最快的方法是什么？當然是跟著英劇學，幾個月后包你發(fā)音優(yōu)雅流利！追完幾部英劇滿腦子都是英語，再去看ACCA題目也絕對會有親切感！現(xiàn)在 ...
2015-04-23 18:04美國聯(lián)邦稅收的司法體系是Regulation第五章的內(nèi)容。從最近幾個考試窗口的考情來看，第五章的重要性已經(jīng)不亞于前四章聯(lián)邦稅法的部分，因此各位考生一定 ...
2015-04-23 10:04小編導(dǎo)讀：2015備考ACCA考試，目前已經(jīng)過*9階段的學習，我們逐漸進入到了強化提高階段的學習。這個階段需要在思路和方法上都實現(xiàn)突破，如果沒有突破， ...
2015-04-23 10:04小編導(dǎo)讀：距離2015年5月份的ACCA考試只有39天了，高頓網(wǎng)校為大家推薦2015年ACCA考試會計常用公式大全，對于需要背誦的內(nèi)容，能得一分是一分，大家可 ...
2015-04-23 09:04
Functional Costs 1．Classification by function involves classifying costs as production/manufacturing costs,administration costs or marketin ...
2015-04-22 17:04Direct Labour 1 Direct labour is one of the key areas of the syllabus and you can therefore expect to see it in the exam that you will be fa ...
2015-04-22 17:04Cost Centres 1．Profit centres Profit centres are similar to cost centres but are accountable for costs and revenues. 2．Revenue centres Rev ...
2015-04-22 17:04Financial Accounting and Cost and Management Accounting 1 Financial accounts and management accounts 1.1 Financial accounting systems ensure ...
2015-04-22 17:04The High-low Method 1 The fixed and variable elements of semi-variable costs can be determined by the high-low method. 2 There are several m ...
2015-04-22 17:04The High-low Method With Stepped Fixed Costs Example: The following data relate to the overhead expenditure of contract cleaners(for industr ...
2015-04-22 16:04
