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ACCA考試F1科目十大易混淆知識點
ACCA在國內(nèi)稱為"國際注冊會計師"，實際上是特許公認(rèn)會計師公會(The Association Of Chartered Certified Accountants)的縮寫，它是英國具有特許頭銜的4家注冊會計師協(xié)會之一，也是當(dāng)今最知名的國際性會計師組織之一。為了方便考生更好的復(fù)習(xí)ACCA考試F1科目。下面是yjbys小編為大家?guī)淼腇1十大易混淆知識點。歡迎閱讀。
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”.
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