Foundations of Accounting in Business To introduce knowledge and understanding of the business and its environment and the influence this ha ...
2014-10-29 18:10ACCA F5考试关键点 TOPTIPS FOR THE PAPER F5 EXAM 小编有话说：F5考试的关键技能和需要注意的问题，大家get起来呦~ Theoverall concept of the F5 sy ...
2014-10-29 10:10从6月份考试过后到现在，相信同学们已经学习到了差不多2/3的位置，现在这个阶段，学员们不仅要注意后面知识的学习的重要性，还需要开始对自己之前的学 ...
2014-10-28 17:10F5 Performance management 业绩管理这门科目将在2014年12月份迎来考试的改革，下面和学员们一下来分享一下ACCA官方网站刊登出来的部分样题。 A compa ...
2014-10-28 17:10ACCA F9考试：Overtrading To attract investors to buy preferred shares, the company needs to pay a higher return to compensate for the additi ...
2014-10-27 13:101. Automatic overseas tests The automatic overseas tests must be considered first The automatic overseas tests treat an individual as not re ...
2014-10-24 10:10The Paper F4 exam will undergo significant changes in the coming year, with a new format for the written papers, both for English and Global ...
2014-10-24 10:10F5 Performance management 业绩管理这门科目将在2014年12月份迎来考试的改革，下面高顿网校和学员们一下来分享一下ACCA官方网站刊登出来的部分样题。 ...
2014-10-24 10:10从6月份考试过后到现在，相信同学们已经学习到了差不多2/3的位置，现在这个阶段，学员们不仅要注意后面知识的学习的重要性，还需要开始对自己之前的学 ...
2014-10-24 09:10ACCA F9考试：Overtrading To attract investors to buy preferred shares, the company needs to pay a higher return to compensate for the additi ...
2014-10-24 09:10Computer-assisted audit techniques (CAATs)computer programs and data (e.g. transactions data) used as part of the auditors procedures to pro ...
2014-10-24 09:101.4 Classifying organisation by ownership/control Public sector organisations The public sector is that part of the economy that is concerne ...
2014-10-22 17:101.3 Classifying organisations by profit orientation Organisations can be classified in many different ways, including the following: Profit ...
2014-10-22 17:10国际知名的ACCA(特许公认会计师)因为其权威性让许多人望而生畏，很多考生因为处理不好考试中思维方式、法律制度和答题技巧等方面的与国内考试的差异， ...
2014-10-22 17:101.2 Why do we need organisations? Organisations can achieve results that cannot be produced by individuals on their own. This is because org ...
2014-10-22 17:10Chapter 1 The business organisation Chapter learning objectives Upon completion of this chapter you will be able to: define the term organis ...
2014-10-22 17:10产量会计 总的来说，产量会计其实是一种生产管理系统，它的主要目的就是使产量*5化并且从销售中获得大量的资金，同学们一定要注意，在这里，产量会计 ...
2014-10-20 09:101. 基本的本量利分析（Cost volume profit/CVP analysis）知识回顾 本量利分析又称盈亏平衡分析，是研究在不同产量层级是，成本、量和利润之间的内在 ...
2014-10-20 09:10Computer-assisted audit techniques (CAATs)computer programs and data (e.g. transactions data) used as part of the auditors procedures to pro ...
2014-10-20 09:10To attract investors to buy preferred shares, the company needs to pay a higher return to compensate for the additional risk compared to deb ...
2014-10-20 09:10Preference shares, which are also called preferred shares, are legally equity. They are often treated as debt (e.g. under International Fina ...
2014-10-20 09:10Audit risk is the risk that the auditor gives an inappropriate opinion of the financial statements. Audit risk = Inherent risk Control risk ...
2014-10-16 14:10收入是财务报表中的重要项目，也是F7考试的一个热点项目，收入的确认又是其重中之重，本篇文章总结了收入确认的条件。 PRINCIPLES UNDERPINNING RECOG ...
2014-10-16 14:10在整个产品生命周期中使回报*5化 缩短达到盈亏平衡点的时间。如果一个企业达到盈亏平衡点的时间很短，则这很有助于该企业的资产流动性。因为产品如果 ...
2014-10-16 14:101. 条文法（Legislation） 在法的渊源中，除了案例法，第二种就是条文法了，也做成文法讲。条文法有两个来源，*9个是来源于议会，第二个则是一会下设 ...
2014-10-16 14:101. 产量会计在业绩测量中的应用 首先，学员们要明确的是，在业绩测量中，产量会计应用的基础是基于其只将直接材料成本当作变动成本，其他的成本均被视 ...
2014-10-16 14:101. Corporate objectives In practice, companies are likely to have a variety of different objectives which may include several of the followi ...
2014-10-16 14:101. 欧洲人权公约（The European Convention on Human Rights） 被引入英国国内法律体系的欧洲公约是为了保证人权和最基本的自由权力。欧洲人权公约是 ...
2014-10-16 14:10An acquisition is where one company (the predator) buys the share capital of another company (the target or victim); creating a parent and s ...
2014-10-16 14:101. 解读或阐释的一般规则 除了上一次网校为学员们介绍的解读法律的四种主要的法则或者规则以外，还有四种也是随着法庭审理案件的次数慢慢发展而来的， ...
2014-10-16 14:10
