Confidentiality 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 11:04
