half-year convention 半年常规：在计征所得税时，假定企业年度新购置的固定资产，均是年度中间购入的，即允许列支半个年度的折旧费，作为应税收益的 ...
2015-05-14 14:051.gain 利得，收益：指一项固定资产的变卖价格超过其账面价值。gain 与 income 的含义不同之处在于：gain 通常是指非日常业务（nonrecurring transact ...
2015-05-14 13:051.face value 票面价值，面值：或称par value，nominal value。指债劵、票据、其他证劵票面上的金额。不包括利息。票面金额与原始售价、现时市价价格 ...
2015-05-14 13:051.E OE 如有错漏，有权更正：errors and omission excepted的缩写。 2.earmark 指定用途，专款专用：指限定一种收入的用途。例如，政府将向职工课征的 ...
2015-05-14 13:051.daily cash report 现金收支日报：企业出纳人员编制的现金收支结存日报，反映当天现金的动态。 daily statement 日报表：反映每日总分类账的各项资 ...
2015-05-14 13:051.back charge 欠费费用：指本会计期已经入账，但尚未支付的费用。 2.back date 倒填日期，填早日期：或称ante date，predate。指在文件或合同上所填 ...
2015-05-14 13:051.cable transfer 电汇：企业委托银行通过电报向客户汇出款项。 2.calculation 计算：指通过已知数据，运用一定方法求出未知数。例如，税额的计算（ca ...
2015-05-14 13:051.abacus 算盘：中国古代一种算术运算工具，曾经被东方国家广泛使用。目前其重要功能已被会计电子计算机（accounting computer）和电子财务计算器（el ...
2015-05-14 13:05小编导读： 各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了 ...
2015-04-21 11:04
高顿网校搜集整理了ACCA考试历年真题汇总，来帮助想要ACCA考试的考生，预祝大家取得优异成绩！ 进入题库》 The macro-economic environment （ ） eco ...
2015-04-09 16:04高顿网校搜集整理了ACCA考试历年真题汇总，来帮助想要ACCA考试的考生，预祝大家取得优异成绩！ 进入题库》 The macro-economic environment （ ） eco ...
2015-04-09 15:04高顿网校搜集整理了ACCA考试历年真题汇总，来帮助想要ACCA考试的考生，预祝大家取得优异成绩！ 进入题库》 The macro-economic environment （ ） eco ...
2015-04-09 15:04
漫漫考试路，各位考生，您准备好了吗？如何快乐高效的学习？高顿网校为广大学员提供2015年ACCA考试网络课程，请各位考生紧跟网校名师的步伐尽快进入备 ...
2015-03-24 08:03
In a period, a company had opening inventory of 31 000 units and closing inventory of 34 000 units. Profits based on marginal costing were $ ...
2015-02-16 11:02A company had 30 direct production employees at the beginning of last year and 20 direct production employees at the end of the year. During ...
2015-02-16 11:02When the price of a good is held above the equilibrium price, the result will be（） A. Excess demand B. A shortage of the good C. A surplus ...
2015-02-15 09:02For demographic purposes，which of the following is not a variable in the identification of social class? A.Income level B.Lifestyle C.Occup ...
2015-02-15 09:02The following, with one exception, areas in which an integrated accounting software package has advantages compared to a series of separate ...
2015-02-15 09:02Which of the following does company law require a statement of financial position to give? A. A true and fair view of the profit or loss of ...
2015-02-15 09:02In a typical finance function, preparationof budgets and budgetary control would usually be the responsibility of which of the following rol ...
2015-02-15 09:02which of the following constitutes direct dis crimination? A.Setting age limits or ranges in an employment advertisement B.Offering less fav ...
2015-02-15 09:02The tasks of which body include: monitoring the chief executive officer; formulating strategy; and ensuring that there is effectivecommunica ...
2015-02-15 09:02A chemical process has a normalwastage of 10% of input. In a period, 2 500 kgs of material were input andthere was an abnormal loss of 75 kg ...
2015-02-15 09:02【QUESTION】 A product is in the stage of its life cycle which is typified by falling prices but good profit margins due to high sales volum ...
2015-02-15 09:02【QUESTION】 Which of the following statements about process losses are correct? 1. Units of normal loss should be valued at full cost per u ...
2015-02-15 09:02【QUESTION】 In a process account, how are abnormal losses valued? A. At their scrap value B. The same as good production C. At the cost of ...
2015-02-15 08:02Which of the following accurately defines the internal rate of return (IRR) ? A. The average annual profit from an investment expressed as a ...
2015-02-15 08:02For a particular component, the re-order quantity is 6 000 units and the average inventory holding is 3 400 units. What is the level of safe ...
2015-02-15 08:02For a particular component, the re-order quantity is 6 000 units and the average inventory holding is 3 400 units. What is the level of safe ...
2015-02-13 10:02U Ltd produces a portfolio of products and focuses its efforts and resources on persuading customers to buy them. This is an example of whic ...
2015-02-12 09:02
