小編導讀： 高頓網(wǎng)校免費題庫，通過針對性地講解、訓練、答疑、?？?，對學習過程進行全程跟蹤、專家權(quán)威解析與指導，幫助考生全面提升備考效果。 點擊 ...
2015-04-09 17:04小編導讀：ACCA到底是一個怎樣的考試？一直以來，很多人問過我這個問題。我也曾問過我自己，不過由于沒有真正參加過此類考試，小編也就不敢誤人子弟， ...
2015-04-09 15:04小編導讀：距離ACCA考試只有53天了，是不是感覺復習越來越?jīng)]有底氣呢？到底要不要報個輔導班沖刺一下呢？我想這是每個考生都會有的疑問，這里小編整理 ...
2015-04-09 14:041.6 Advantages and disadvantages of ABC ABC has a number of advantages: It provides much better insight into what drives overhead costs. ABC ...
2015-04-09 14:04小編導讀：想下載真題嗎?趕快登錄ACCA中文官網(wǎng)。高頓網(wǎng)校精品題庫，包含歷年真題，模擬試題等題型，題題結(jié)合考試大綱貼近考試考點。堅持每天做題練習 ...
2015-04-09 14:04☆Income statement: Mr. W Xang Income statement for the year ended 31 December 20X6 $ $ Sales revenue 33,700 Opening inventory 3,200 Purchas ...
2015-04-09 13:04小編導讀：備考ACCA考試時間越來越短，如果是基礎比較薄弱的考生，復習起來不要眉毛胡子一把抓，建議從現(xiàn)在開始就把重點歸納起來，認真復習，但是考試 ...
2015-04-09 13:04
lession 8 Irrecoverable debts and allowances Main contents: 1.Irrecoverable debts 2.Allowance for receivables 3.Accounting for irrecoverable ...
2015-04-09 13:049.2 Accounting treatment of depreciation: - a mechanism to reflect the cost of using a non-current asset (i)Depreciation is charged as an ex ...
2015-04-09 13:049.3 Disposal of fixed assets ●Profit or loss on disposal - Proceeds (Selling price- cash or part disposal allowance) Proceeds NBV at dispos ...
2015-04-09 13:04Session 9 Non-current assets Main contents: 1.Basic concepts of non-current assets 2.Depreciation of non-current asset 3.Disposal of non-cur ...
2015-04-09 13:04
Session 7 Accruals and prepayments Main Contents： 1.Accrued and prepaid expenses 2.Accrued and prepaid income 3.Prepayments and accruals in ...
2015-04-09 13:04Session 6 Inventory System Main Contents: 1.Adjustment for inventory in the financial statements 2.Recording inventory in the ledger account ...
2015-04-09 11:04Session 5 Sales tax Discounts Main Contents: 1.General principles of sales tax 2.Calculation of sales tax 3.Accounting treatment for sales t ...
2015-04-09 11:04
Session 3 Double entry bookkeeping ☆The duality concept and double entry bookkeeping Duality concept: each and every transaction has a doub ...
2015-04-09 11:04
Session 4 From trial balance to financial statements Main Contents: 1.Accounting cycle 2.Balancing off ledger accounts 3.The trial balance 4 ...
2015-04-09 11:04☆Financial Statements include: - a statement of financial position at the end of the period - a statement of comprehensive income for the p ...
2015-04-09 11:04Classification of Assets and Liabilities Assets: An asset is something owned or controlled by the business that will result in future econom ...
2015-04-09 11:04The accounting equation Financial accounting is based upon a very simple idea: The amount of resources supplied by the owner is called capit ...
2015-04-09 11:04Types of business entity A business can be organized in one of the several ways: ●Sole trader a business owned and operated by one person. ...
2015-04-09 11:04Session 19 Interpretation of financial statements Main Contents 1. Why interpretation 2. Ratios calculation 3. Limitations of Ratios analysi ...
2015-04-09 10:0422.3 Problems of achieving a balance between the qualitative characteristics: Conflicts: ●Relevance and timeless - If financial statements ...
2015-04-09 10:04
21.3 The International Financial Reporting Standard and International Accounting Standards ( Process) 高頓網(wǎng)校溫馨提醒 各位考生，2015年ACCA ...
2015-04-09 10:0422.2 Qualitative Characteristics of financial reporting ●Relevance: Information that has the ability to influence decisions. - To the needs ...
2015-04-09 10:0422.4 Accounting principles ●Consistency: - means the uniformity of accounting procedures and policies used by a business from period to per ...
2015-04-09 10:0422.5 Bases of valuation ●Historical cost - transactions are recorded at the cost when they occurred. ●Replacement cost the amount needs to ...
2015-04-09 10:04SESSION 21 Regulatory framework Main Contents: 1. Regulatory framework 2. The rules and structure of IASB 3. The IFRSs and IASs process 21.1 ...
2015-04-09 10:04
21.2 The rules and structure of IASB. The IASC Foundation: - Supervisory body - Objective: -- Develop, in the public interest, a single set ...
2015-04-09 10:0419.2 Ratios calculation a. Profitability The primary measure of profitability is normally considered to be Return on Capital Employed (ROCE) ...
2015-04-09 10:04
18.3 Consolidated statement of comprehensive income The basic idea is to present one set of financial statements for all entities under comm ...
2015-04-09 09:04
