Economic Order Quantity 1．The economic order quantity(EOQ) is the order quantity which minimizes inventory costs.The EOQ can be calculated ...
2015-04-22 16:04
★Exam Guide You may get a question just on laour costs or on working out an employees pay or you may have to deal with labour as a componen ...
2015-04-22 16:04Accounting for material costs Example:material control account Bossy Co manafactures a single product and has the following transactions for ...
2015-04-22 16:04Cost * and activity level 1 The basic principle of cost * is that as the level of activity rises,costs will usually rise,It will cost more t ...
2015-04-22 16:04Overhead Apportionment Example:Overhead apportionment--Swotathon Swotathon Inc has two production departments(A and B) and two pervice depar ...
2015-04-22 16:04
★Exam Guide Overhead apportionment and absorption is one of the most important topics in your Management Accounting studies and is almost c ...
2015-04-22 16:04Value added incentive schemes ★Concept: Value added is an alternative to profit as a business performance measure and it can be used as the ...
2015-04-22 16:04Balance Sheet ★Concept: List of an entitys assets, liabilities, and owners equity as of a specific date. Also called the statement of finan ...
2015-04-22 16:04Paid－in Capital ★Concept: The amount of stockholders equity that stockholders have contributed to the corporation. Also called contributed ...
2015-04-22 16:04Accrual Accounting ★Concept: Accounting that records the impact of a business event as it occurs, regardless of whether the transaction aff ...
2015-04-22 16:04Cash Basis Accounting ★Concept: Accounting that records only transactions in which cash is received or paid. ★Tips: 1.Cash-basis accountin ...
2015-04-22 16:04
★Exam Guide Look out for question in your examination which require you to calculate profit or losses using absorption and marginal costing ...
2015-04-22 16:04Individual Bonus Schemes ★Concept: An individual bonus scheme is a remuneration scheme whereby individual employees qualify for a bonus on ...
2015-04-22 16:04Book Value ★Concept: Book value or carrying value is the value of an asset according to its balance sheet account balance. ★Tips: 1.Book v ...
2015-04-22 16:04Debt Ratio ★Concept: Ratio of total liabilities to total assets. States the proportion of a companys assets that is financed with debt. ★T ...
2015-04-22 16:04
如何降低风险是我们管理和经营的一项重要内容，特别是审计人员更要从风险审计入手，它要求审计人员评估财务报表重大错报风险，设计和实施进一步审计程 ...
2015-04-21 17:04
目前，道琼斯股票价格平均指数共分四组： *9组是工业股票价格平均指数。它由30种有代表性的大工商业公司的股票组成，且随经济发展而变大，大致可以反 ...
2015-04-21 09:041.学员们首先要注意的是在F5将来的考试中，不光是仅仅会考察有关财务信息的绩效措施，还会考察学员们非财务信息的绩效措施，因为这两者都是极为重要的 ...
2015-04-20 17:04Capital investment appraisal - part 1 by Samuel O Idowu 01 Aug 2000 Organisations operate in a dynamic environment. They must therefore cont ...
2015-04-20 14:041. Types 1.1. Ordinary sharesthis represents the permanent capital and is most common. Ordinary shares normally have a nominal value, which ...
2015-04-20 13:041 Background During the 1990s, the issue of directors remuneration became a primary concern for investors and the public at large, particula ...
2015-04-20 13:04
1. Characteristics Organisations need to understand and *uate the characteristics of the various sources of finance available in order to em ...
2015-04-20 13:041.Definitions 1.1.Bribery The UK Bribery Act identifies the key elements of bribery as:* a financial or other advantage; and intention to in ...
2015-04-20 13:041 Background For more than 40 years, the OECD has been one of the worlds largest and most reliable sources of comparable statistics and econ ...
2015-04-20 13:04本量利分析是成本、业务量和利润三者依存关系分析的简称，它是指在成本习性分析的基础上，运用数学模型和图式，对成本、利润、业务量与单价等因素之间 ...
2015-04-17 16:04Legal factor - Employment law - Marketing and sales - Environment - Regulators Funding - Private sector organisations obtain finance from bo ...
2015-04-17 15:04Levels of Culture Basic-which guides * within the organisation Overt-expressed in the organisation and members Visible-style of office and d ...
2015-04-17 14:04Government regulation Government regulates supply，quality and prices of certain organisations such as： (a)Monopolies (b)Privatised utiliti ...
2015-04-17 14:04Nature of interest rate risk Companies have exposure to interest rates risks： Rising interest rates Falling interest rates Management of in ...
2015-04-17 14:04Study objectives： To appreciate the nature of interest rate risk. To describe internal methods of hedging interest rate exposure. To implem ...
2015-04-17 14:04
