今天高頓網(wǎng)校小編為大家整理了ACCA考試F9《財(cái)務(wù)管理》知識點(diǎn):Bonds。 1. Bond Bonda written acknowledgement of a debt, usually given under the c ...
2016-01-13 09:01ACCA F3科目是《財(cái)務(wù)會計(jì)》,也就是會計(jì)中最基礎(chǔ)的部分,是每個(gè)ACCA學(xué)員必須掌握的內(nèi)容。ACCA考試的F1-F4為機(jī)考形式,以選擇題為主,對于中國考生來說 ...
2016-01-12 16:01在F1當(dāng)中,對道德的定義就是判斷錯(cuò)的和對的行為。 案例:火車?yán)Ь?新舊兩條軌道,新軌道上面明顯標(biāo)示著禁止玩耍。 舊軌道上只有一個(gè)小朋友在玩耍,新 ...
2016-01-12 09:01Audit is a subject where sharp minds can excel. What is really demanded of us is understanding materiality. As simple as it sounds, it can b ...
2016-01-12 09:01眾所周知,考ACCA是一段漫長的考證歷程。很多同學(xué)都在中途就放棄了或者掛在某一門考試上下不來。也許是因?yàn)樽约簥^戰(zhàn)缺少同伴等原因(不排除是太懶_(: ...
2016-01-12 09:01今天高頓網(wǎng)校小編為大家?guī)砹?016年ACCA考試復(fù)習(xí)重點(diǎn)整理之F2《管理會計(jì)》。 1.Target cost= target selling price target profit = market price de ...
2016-01-11 09:01經(jīng)歷了F1-F4的機(jī)考之旅之后,ACCA真正的戰(zhàn)場必定是后面科目的筆試?yán)玻〗衲闍CCA考試有四次考試機(jī)會,高頓網(wǎng)校小編今天來為大家簡單分析一下F5-F9科目的 ...
2016-01-11 09:01對于剛接觸到ACCA的學(xué)員來說,對什么都是好奇,對ACCA也是充滿了各種的疑問。而F1是ACCA的*9門課,這門課程究竟學(xué)習(xí)什么?又該如何學(xué)習(xí)復(fù)習(xí)?下面高頓網(wǎng)校 ...
2015-12-31 08:12今天高頓網(wǎng)校小編為大家?guī)鞟CCA考試F4考點(diǎn)精講之 The House of Lords: (a) Highest UK court; (b) Personnel Lords of Appeal in Ordinary (Law Lord ...
2015-12-29 11:12今天高頓網(wǎng)校小編為大家?guī)鞟CCA考試F4考試考點(diǎn)精講之 The High Court: (a) Divided into 3 divisions: Queens Bench Division Family Division Chanc ...
2015-12-29 11:12今天為大家?guī)鞟CCA考試F4考點(diǎn)精講之 The County Court (exclusively civil jurisdiction): (a) Personnel: Circuit Judges assisted by District Jud ...
2015-12-29 10:12ACCA F4《公司法與商法》簡單知識點(diǎn)復(fù)習(xí): The punishment for money laundering is a prison sentence of up to 14 years and / or a fine Is this s ...
2015-12-28 09:12我們在ACCA 的學(xué)習(xí)過程中會發(fā)現(xiàn),有些Paper之間的聯(lián)系是非常緊密的,如F3,F(xiàn)7和P2,這是Reporting 的一個(gè)系列,我們很難想象,如果一個(gè)同學(xué)F7的知識掌 ...
2015-12-25 14:12在ACCA的課程中財(cái)務(wù)會計(jì)占了非常大的比重,14科里面有3科是直接學(xué)習(xí)財(cái)務(wù)會計(jì)知識,還有一些科目跟財(cái)務(wù)會計(jì)有密切聯(lián)系,比如審計(jì)、稅務(wù)和財(cái)務(wù)管理等, ...
2015-12-25 13:12ACCA F3《財(cái)務(wù)會計(jì)》簡單知識點(diǎn)復(fù)習(xí): What is the purpose of a bank reconciliation? The bank reconciliation is done to check the accuracy of t ...
2015-12-25 08:12今天和高頓網(wǎng)校小編一起來做個(gè)ACCA F2《管理會計(jì)》簡單知識點(diǎn)的復(fù)習(xí): In the context of asset impairments, what is the limit below which an asse ...
2015-12-24 09:12Part A Common law and equity 普通法與衡平法 Statute law 成文法 Criminal law and civil law 刑法與民法 Appeal 上訴 Majistrate court 治安法院 C ...
2015-12-23 09:12ACCA考試F1《會計(jì)師與企業(yè)》簡單知識點(diǎn)復(fù)習(xí): What are the four variables in Handys best fit theory? Theorists: like to understand. Reflectors: ...
2015-12-18 09:12P2 Corporate Reporting This is a very demanding paper, which required students to spend time and effort to prepare well in order to be ablet ...
2015-12-16 09:12F7 Financial Reporting All questions in this paper is compulsory,therefore it is essential to be well prepared to build knowledge andapplica ...
2015-12-16 09:12F3 Financial Accounting This paper can be attempted either as apaper based examination paper or a computer based examination. Its a two hour ...
2015-12-16 09:12F8課程的所有知識點(diǎn)都應(yīng)以審計(jì)師的作用、審計(jì)的目標(biāo)和審計(jì)業(yè)務(wù)的性質(zhì)為中心來理解。圍繞這個(gè)中心,所以知識點(diǎn)都有了生命力,學(xué)員也能更好的理解為什么 ...
2015-12-16 09:12以下是A高頓網(wǎng)校小編搜集整理的一些做ACCA F6/P6計(jì)算題的Tips,當(dāng)然也適用于其他科目的機(jī)算題: ① 掌握計(jì)算的Pro Forma,針對計(jì)算Pro Forma中要用的 ...
2015-12-16 09:12下面是高頓網(wǎng)校小編搜集整理的做ACCA F6/P6計(jì)算題的幾個(gè)誤區(qū),看看你有多少中招了: ① 做沒必要的計(jì)算 在F6/P6的考試中,有一些題目是對規(guī)則的測試, ...
2015-12-16 08:12高頓網(wǎng)校小編根據(jù)ACCA中國區(qū)教育主管微博里推薦的考前小Tips,整理出此篇文章,希望能幫到廣大的學(xué)員及網(wǎng)友。 Tip 1: 不要猜題壓題。廣種才能博收。把 ...
2015-12-15 09:12ACCA是包含了會計(jì)、審計(jì)、財(cái)務(wù)、管理、法律及信息系統(tǒng)共14門課程在內(nèi)的一個(gè)國際會計(jì)職業(yè)資格認(rèn)證考試。在這個(gè)考試體系中,財(cái)務(wù)管理是其中比較重要、也 ...
2015-12-15 09:12今天高頓網(wǎng)校小編為大家整理ACCA考試F9中的三道常見問題。 1. In investment appraisal calculations, I have a problem with using capital allowanc ...
2015-12-15 09:12今天高頓網(wǎng)校小編為大家?guī)硪恍〢CCA考試F7的應(yīng)試小技巧。 1.報(bào)表題,SFP,最后的平衡總數(shù),和I/S中的profit for the financial yr是不計(jì)分的,考試時(shí),這 ...
2015-12-15 09:12時(shí)光飛逝,轉(zhuǎn)眼就到了本次ACCA考試的最后一天。今天的考試科目是F1、F4、F9和P4。提醒各位考生千萬不要像帥(傻)氣(不)逼(啦)人(嘰)的小編一樣 ...
2015-12-10 13:12ACCA P5應(yīng)試技巧篇 答題規(guī)則就是,下手動筆以前一定要看清考官的要求,并能快速形成思路列出來 很多考試經(jīng)驗(yàn)都會談到自己是如何學(xué)習(xí)的,卻鮮有詳細(xì)談 ...
2015-12-10 09:12