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
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 09:04
