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个书签是开路先锋，它的主要任务是认真地阅读，深入地思考，广泛地联想，并随时查阅有关的资料。 认真学习完毕后，要将当页的所有学习内容，总结出 ...
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、关于看教材。 正所谓一切考题都来源于教材，所以看书是很重要的。而看书也是有方法的，大致可以分四个回合： *9回合为通读：从头至尾认真的、一字 ...
2015-05-08 09:05
ACCA6月份考试进入25天倒计时，不知道各位考生准备得怎么样了呢？在考试即将到来之际，高顿网校的小编也是操碎了心，一边害怕各位被手机、电脑绑架没 ...
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的考试知识并不是只能在教材和习题中获得，很多畅销书都可以为我们开阔眼界。这些阅读书籍要比正统的教材更具有趣味性，方便考生在轻松的阅读环境 ...
2015-05-05 09:05小编导读：高顿网校免费题库，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、专家权威解析与指导，帮助考生全面提升备考效果。 点击 ...
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考试中，F2的考试内容是管理会计，虽说全是选择题，两个小时的考试时间也很充裕，但是也不能因此而大意。其实做F2的题目还是有些小技巧的，现在 ...
2015-04-30 11:042015年ACCA公司报告练习汇总： 2015ACCA公司报告练习1（ 查看详情 ） 2015ACCA公司报告练习2（ 查看详情 ） 2015ACCA公司报告练习3（ 查看详情 ） 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国际专业会计师组织ACCA正式宣布，即日起将推出全新在线学习网站ACCA-X，提供一系列数字化、高质量和开放的学习课程。 ACCA-X的课程将借助世界知名在 ...
2015-04-28 09:04三、Assets=Liabilities+Owners equity 资产=负债+业主权益 Ledgers 和 Journals Ledgers 在簿记上是分类帐的意思，可以和其他词汇搭配，构成许多会计 ...
2015-04-27 16:04二、assets和liabilities Assets 这个词表示资产时一定要用复数形式，即词尾要有 s。如果不用复数形式，就成为宝物，天赋、技能的意思。例如： 1、 As ...
2015-04-27 16:04一、accountant与accounting Account 有很多意思，常见的主要是说明、解释;计算、帐单;银行帐户。例如： 1、He gave me a full account of his plan。 ...
2015-04-27 16:04保险收入 Insurance proceeds 面值 Face value 贴现费用 Discount charges 财务费用 Financing cost 应付票据 Bills payable 支出 Expenditure 即期汇 ...
2015-04-27 15:04减资 Capital reductions 资本重组 Capital reorganizations 过剩资本 Excess capital 资本重建 Capital reconstruction 权益汇总帐户 Sundry members ...
2015-04-27 15:04退货 Returned goods 独立分支机构 Independent branch 往来帐户 Current account 复式簿记帐户 Double-entry accounts 时间差异 Time lag difference ...
2015-04-27 15:04未实现利润准备 Provision for unrealized profit 实现原则 Realization 货币折算 Currency translation 货币兑换 Currency conversion 当地货币 Loca ...
2015-04-27 15:04建造合同 Construction contract 工程保留款 Retention 分期付款 Progress payment 交易帐户 Trading account 合同收入 Contract fee 合同亏损 Loss o ...
2015-04-27 15:04预期利润 Expected profit 承建商 Contractor 矫正 Rectification 已鉴定完工价值 Value of work certified 总部费用 Head office costs 合同成本 Con ...
2015-04-27 15:04预收款 Payment on account 可预见损失 Foreseeable loss 已付款超过收入(部分) Excess progress payment 股票/证券 Stock ,security 法定权利 Legal ...
2015-04-27 15:04集团内部交易 Intra-group trading 公司间销售 Inter-company sales 溢价 Premium 折价 Discount 债券利息 Debenture interest 分次购买 Piecemeal ac ...
2015-04-27 15:04在途支票 Cheque in the post 收买前后 Pre( post)-acquisition 调整帐户 Adjustment accounts 对子公司投资 Investment in subsidiary 普通公积 Gene ...
2015-04-27 15:04溢价 Premium 折价 Discount 债券利息 Debenture interest 分次购买 Piecemeal acquisition 关联公司 Associated company 多数股权 Majority holding ...
2015-04-27 15:04
