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  • ACCA P3考试中产品及市场的多样性

    高顿网校小编整理了ACCA P3考试中的主要内容:Product/Market Diversity,即产品及市场的多样性。 1 Diversification A parents ability to add value ...

    2015-10-15 13:10
  • 你不得不知道的ACCA F8中的那些审计软件

    今天高顿网校小编为大家带来了ACCA F8主要内容之Audit Software。 1 Description Audit software can be: Off-the-shelf; Bespoke; or Embedded. 2 Of ...

    2015-10-15 13:10
  • ACCA F9知识点解析:企业租赁VS购买

    今天高顿网校小编为大家带来了ACCA F9考试的知识点:Lease vs Buy,希望对大家有所帮助。 1 The Issue A company may acquire an asset through: a st ...

    2015-10-15 13:10
  • ACCA考试F9精选模拟题:资本成本

    Question :Which of the following are arguments for using the weighted average cost of capital (WACC) in project appraisal? A. New investmen ...

    2015-10-14 14:10
  • ACCA考试F9练习题:企业财务

    Question :Which of the following conditions does not need to hold for a Murabaha transaction? A. The asset must be owned by the financing c ...

    2015-10-14 14:10
  • ACCA F9模拟练习题:投资评估

    Question :Trippo is considering two projects. Project A has overall cash inflows of $10,000 in years 1 to 3 and its net present value is $2 ...

    2015-10-14 14:10
  • ACCA财务管理练习题:营运资本管理

    Question :Which of the following statements best describes the invoice discounting service offered by a factoring company? A. The factoring ...

    2015-10-14 14:10
  • ACCA考试F9精选习题:财务管理

    Question :Which one of the following statements is false? A. Low real interest rates tend to result in high levels of credit based sales. B ...

    2015-10-14 14:10
  • ACCA F5业绩管理:The Balanced Scorecard

    ACCA F5业绩管理中有个东西叫做平衡计分卡你造吗?不造的话还是让高顿网校小编来给你讲讲吧。 1 Introduction The balanced scorecard looks at perfo ...

    2015-10-10 10:10
  • ACCA F9财管:Internal Sources of Finance

    ACCA F9怎么考?理清知识点是关键!高顿网校小编给大家整理了财务管理的知识点:Internal Sources of Finance 。 KEY POINT The main internal source ...

    2015-10-10 10:10
  • ACCA F8审计:Internal Control Examples

    今天高顿网校小编分享给大家的是ACCA F8审计中一个重点:内部控制,你get了吗? 1 Sales Orders Sales orders should be authorised and show evidenc ...

    2015-10-10 10:10
  • ACCA F8知识点:Subsequant Events(一)

    帅气的高顿网校小编为小主们吐血整理了ACCA F8考试知识:SUBSEQUENT EVENTS之Part 1,你都get到了吗? FINANCIAL REPORTING CONSIDERATIONS In almost ...

    2015-10-10 09:10
  • ACCA F8知识点:Subsequant Events(二)

    高顿网校小编吐血整理ACCA F8考试:SUBSEQUENT EVENTS之Part 2! AUDIT PROCEDURES Fraud Fraud risk factors are covered in ISA 240, The Auditors ...

    2015-10-10 09:10
  • ACCA F8审计知识点:The audit of wages(二)

    还在对着审计抓耳挠腮?快来看看高顿网校小编整理的ACCA F8知识点:The audit of wages之Part 2! 6. TYPICAL TESTS OF CONTROL AND SUBSTANTIVE TEST ...

    2015-10-09 11:10
  • ACCA F8审计重点:The audit of wages(一)

    审计真的那么晦涩难懂吗?看了高顿网校小编整理的ACCA F8知识点:The audit of wages(一)一定不会再这么觉得了! 1. COMMON PAYROLL FRAUDS Even comp ...

    2015-10-09 11:10
  • ACCA考试F9:Discounted Cash Flow Techniques

    财务管理真的那么难?高顿网校小编没考过不知道哈哈哈~但是小编有ACCA F9知识点:Discounted Cash Flow (DCF) Techniques! 1. Time Value of Money T ...

    2015-10-09 11:10
  • ACCA F1知识点:The Marketing Mix

    入门科目的知识点都还没搞清楚后面怎么战斗?高顿网校小编给大家带来了ACCA F1知识点:The Marketing Mix。 1. Product This element of the marketin ...

    2015-10-09 11:10
  • ACCA F9考试:Inventory Control

    存货内控是啥?还在云里雾里的你快来看这里ACCA F9知识点:Inventory Control,来自辛勤的高顿网校小编哦。 1 .Importance ■If inventory is too hig ...

    2015-10-09 11:10
  • ACCA F9考试:Monetary Policy

    ACCA考试是一盘大棋啊,知识点就是一枚枚棋子,今天高顿网校小编就奉上棋子一枚:ACCA F9知识点之Monetary Policy。 Monetary policy actions may eit ...

    2015-10-09 10:10
  • ACCA考试F9重点:Corporate Governance

    各位小主,走过路过不要错过!以下是高顿网校小编汇集的ACCA F9知识点:Corporate Governance。 Corporate governance the system by which companies ...

    2015-10-09 10:10
  • ACCA管理会计阶段测试精选习题Part C

    Question :A company currently uses a standard absorption costing system. The fixed overhead variances extracted from the operating statemen ...

    2015-10-08 13:10
  • ACCA管理会计阶段测试精选习题Part B

    Question :Which of the following situations is most likely to result in a favourable selling price variance? A The sales director decided t ...

    2015-10-08 13:10
  • ACCA管理会计阶段测试Part A

    Question :In not-for-profit businesses and state-run entities, a value-for-money audit can be used to measure performance. It covers three ...

    2015-10-08 13:10
  • ACCA F2精选阶段测试练习题

    Question :Division A of Aigburth Co is considering a project which will increase annual net profit after tax by $30,000 but will require av ...

    2015-10-08 13:10
  • ACCA F2阶段测试精选习题

    Question :A manufacturing company operates a standard absorption costing system. Last month 25,000 production hours were budgeted and the b ...

    2015-10-08 13:10
  • ACCA F1精选试题:Ethical considerations

    Question :What is the name given to an approach to ethical decision-making which considers the right decision to be the one which results i ...

    2015-10-08 13:10
  • ACCA F1精选试题:Performance appraisal

    Question :A manager is assessing the performance of her team members. In accordance with the appraisal system of the organisation, she has ...

    2015-10-08 11:10
  • ACCA F1精选习题:Training and development

    Question :The HR manager of a firm has been asked to explain to the finance director the quantifiable benefits of training programmes. Whic ...

    2015-10-08 11:10
  • ACCA会计师与企业之Motivating individuals and groups

    Question :Participation can motivate employees by making them take ownership of the task and increasing their commitment. In which of the f ...

    2015-10-08 11:10
  • ACCA会计师与企业习题:Individuals, groups and teams

    Question :Tuckman identified four stages in group development, which occur in a particular order. What is the order in which the stages occ ...

    2015-10-08 11:10
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