多公司结构 Multi-company structures 伙伴子公司 Fellow subsidiaries 有效股权 Effective shareholdings 控制股权 Controlling interest 资本报酬率 ...
2015-04-27 14:04市盈率 Price/ earnings ratio 公司估价 The valuation of components 联营公司 Associated companies 共同比财务报表 Common-size financial stateme ...
2015-04-27 14:04独资企业 Sole trader 银行透支 Bank overdraft 购货退回 Return outwards 销货退回 Return inwards 毛利 Gross profit 租金与地方税 Rent and rates ...
2015-04-27 14:04剩余预交公司所得税 Surplus ACT 寄售业务 Consignment trading 汇票 Bills of exchange 分支机构 Branch 代理商 Agent 交易商 Trader 受托人 Consign ...
2015-04-27 14:04未售存货 Unsold stock 应收票据 Bills receivable 保险收入 Insurance proceeds 面值 Face value 贴现费用 Discount charges 财务费用 Financing cos ...
2015-04-27 14:04磨损 Wear and tear 拥有法定所有权的土地 Freehold land 过时 Obsolescence 开采或消耗 Extraction of consumption over time 直线法 Straight line ...
2015-04-27 14:04一、审计的一些概念 1审计是什么？ 分为政府审计、企业内部审计、注册会计师审计三类。其中注册会计是审计是有偿审计，其他都不是。 1）政府审计：主 ...
2015-04-27 14:04
Sell 卖出 1. 对出售特定证券的建议 2. 处理资产，换取资金的过程 Sell-Off 抛售 快速出售证券，包括股票、债券及商品等 Sell-Out 售出清理 指拟买入 ...
2015-04-27 14:041、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回合通读：从头至尾认真的、一字不 ...
2015-04-27 13:04对于ACCA考试F阶段不可以免考的考生，小编特意整理出2015年F1课程的相关复习资料，这门课很基础，难度也不大，可以在考前过下知识点，祝考生顺利pass ...
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商业会计微观经济是ACCA考试F1中十分重要的一章，因此考生必须熟练掌握这一章节的知识点。据高顿ACCA老师统计，非常多的考生对下面这道题产生疑问。现 ...
2015-04-27 10:04存货 Averagestockheld Stockturnoverperiod=_________________________365 Costofsales Tradedebtors Averagesettlementperiodfordebtor=___________ ...
2015-04-24 14:04
大家都知道教材是考试复习的基础，考ACCA也是如此，几乎每个ACCA的考生都会买教材，但是并不是每一个考生都会把教材读懂读透。习题固然要练，但是教材 ...
2015-04-24 14:04考试误区：学习方法不当的8个表现大家来看看，看看自己有没有下面的误区，如果有，那就及时更正，尤其是职称和注会的同学们，现在是学习的开始阶段， ...
2015-04-24 13:04小编导读：随着时间的推移，ACCA的考期越来越近，在这个阶段中考生的主要任务就是查漏补缺，对于我们已经掌握的知识点和习题加以巩固和完善提升；加快 ...
2015-04-24 11:04
你知道练习英语最快的方法是什么？当然是跟着英剧学，几个月后包你发音优雅流利！追完几部英剧满脑子都是英语，再去看ACCA题目也绝对会有亲切感！现在 ...
2015-04-23 18:04美国联邦税收的司法体系是Regulation第五章的内容。从最近几个考试窗口的考情来看，第五章的重要性已经不亚于前四章联邦税法的部分，因此各位考生一定 ...
2015-04-23 10:04小编导读：2015备考ACCA考试，目前已经过*9阶段的学习，我们逐渐进入到了强化提高阶段的学习。这个阶段需要在思路和方法上都实现突破，如果没有突破， ...
2015-04-23 10:04小编导读：距离2015年5月份的ACCA考试只有39天了，高顿网校为大家推荐2015年ACCA考试会计常用公式大全，对于需要背诵的内容，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
