acca F1ch8
ACCA考试F1科目十大易混淆知识点
ACCA 考试F1 科目十大易混淆知识点ACCA 在国内称为国际注册会计师，实际上是特许公认会计师公会(The Association Of Chartered Certified Accountants)的缩写，它是英国具有特许头衔的4 家注册会计师协会之一，也是当今最知名的国际性会计师组织之一。
为了方便考生更好的复习ACCA 考试F1 科目。
下面是yjbys 小编为大家带来的F1 十大易混淆知识点。
欢迎阅读。
1.Public sector & Private sectorPublic sector is the organization owned or run by the government or government agencies.All the other organizations are classified as the private sector.2.Public company & Private companyPrivate company is usually owned by a small number of people and these shares are not easily transferable.Shares of public company will usually be traded on a Stock Exchange.3.Geographic departmentationWhere the organization is structured according to geographic area, some authority is retained at Head Office but day-to-day operations are handled on a territorial basis.So it is centralized.4.DivisionalisationIt is the division of a business into autonomous regions of product business, each with its own revenues, expenditure and capital asset purchase programs, and therefore each with its own profit and loss responsibility.So it is decentralized.。
ACCA F8 术语翻译
序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析(法,学)研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析(法,学)研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certifiedaccounts(ACCA)特计的证(经执业的结社 (ACCA)20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors' duty of care 审计(查帐)员的抚养责任40 auditors' report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 chinese walls chinese 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计(查帐)员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system (DBMS) 数据库管理制度 (数据管理系统)92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors' emoluments 董事酬金99 directors' serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessmentof control risk控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对 (牛犬等的)疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alonemicrocomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computersystemsIAPS 1002 CIS 环境-(与主机)联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in theaudit of small entities在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date在平衡 sheeet 日期後面的信息家电 10 事件156 IFAC's code of ethics for professionalaccountantsIFAC's 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计(查帐)员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires(ICEQs)内部控制评价调查表171 internal control questionnaires (ICQs) 内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standardsboard (IAASB)国际的审计和保证标准登船 (IAASB)175 international auditing practice statements(IAPSs)国际的审计实务声明 (IAPSs)176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC)177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters withthose charge governance审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating toentities using service organisations与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additionalconsiderations for specific itemsisa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internalauditingisa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors' report on financialstatements财务报表上的 isa 700 审计(查帐)员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documentscontaining audited financial statementsisa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financialstatementsisa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entity's business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems (与主机)联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计(查帐)员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售(货)制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpectedrelationships可重视的 (市价)波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity andindependence声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任323 statement 3: advertising ,publicity andobtaining professional work声明 3: 广告法(学) ，宣传和获得专业性工作324 statement 5:changes in professionalappointment声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers' statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到(支付)期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易)价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
ACCAF1知识点汇总
ACCAF1知识点汇总2014年ACCAF1知识点汇总PART A ACCOUNTANT IN BUSINESSPART A 企业组织、利益相关者及外部环境CHAPTER 1 企业组织、利益相关者TOPIC LIST1.企业组织的目的 P42.企业组织的种类 P63.利益相关者的目标 P10STUDY GUIDEA1 企业组织的目的和种类（a）.企业组织的定义（追求共同目标、控制表现、与外界有界限）P4、形成的原因（更具生产力：克服个人的局限性、使人们专业、节省时间、积累共享知识、协同） P5（b）企业组织的共同特点P5（c）企业组织的不同点P5（d）罗列各种商业组织运营的工业/商业部门P6（e）区别不同种类的企业组织（定义）：P6-10盈利组织VS非盈利组织：区别于是否以盈利为首要目的私营企业VS国营事业单位：区别于是否为中央/本地政府、政府机关所有私营企业：法律状态（独资、合伙、有限公司）P7 有限公司特点：所有权和控制权在法律上相互分离非政府组织（NGO）：独立自愿组织、人们聚集一起为了共同的目的合作社（co-operative societies & mutual association）：工人或客户或会员所有、分享利润A2企业组织的利益相关者（a）利益相关者的定义、分类P10定义：可能对组织做什么感兴趣的个人或小组分类：组织内部、与组织相关、（前两者为主要）组织外部（次要利益相关者）解释不同企业中的代理关系和不同点（b）内部、相关、外部利益相关者的定义P11-12、他们对组织的影响（c）区分主要利益相关者群体、他们各自的目标P13（d）解释不同利益相关者群体如何相互作用、他们的目标如何相互矛盾P13 （e）比较不同利益相关者群体的权利和影响、如何解释他们的需求（e.g.: Mendelow’s Matrix/framework）P13-14 CHAPTER 2 企业环境TOPIC LIST1.分析商业环境 P19PEST：组织的外部环境 P20 2.政治和法律环境 P21企业影响政府的方式：雇佣游说者、赋予MPs无执行董事权、影响舆论 P24 3.职业保护 P25解雇的分类：错误解雇（违反劳动合同、与解雇方式有关）、不公平解雇（专制/任意解雇） P264.数据保护和安全 P275.健康与安全 P29最晚，一雇佣职员，就必须给到健康安全政策的说明6.消费者保护 P317.社会和人口趋势 P34人口学定义：社会阶层：市场营销中的重要研究对象P35 社会阶层的体现：收入、职业、教育背景等8.文化趋势 P36宗教、出生率、绿色产品/食物等对企业的影响P36-37 组成内容：健康饮食、职业女性、环保话题9.技术对组织的影响 P37机构扁平化特点：中层管理层变得多余P37 裁员：各阶层的人员都被裁外包：分类 P4010.环境因素 P4111.竞争力 P45价值链：支持活动：IT、HR、采购、财务主要活动：内部物流、操作、外部物流、市场营销/销售P47 12.资源转化：价值链 P4613.竞争优势：Porter’s 五大竞争力模型 P49五大竞争力：新兴商品/替代商品的威胁、供应商/客户的讨价还价、竞争者P50A3 影响企业的政治和法律因素（a）解释政治系统和政府政策如何影响企业：P21政府政策影响：经济环境、法律框架、行业结构和某些操作问题。
2011年ACCA考试大纲调整
考试将统一使用 国际会计准则版本。这个改变对 中国的学员来说
影 响不 大 ， 为 自２０ 年 以来 一 直 都 是 采 用 的 国 际会 计 准 则 ， 且 因 ０７ 并 新 的大 纲 中对 目前 的 知 识 体 系进 行 了大 量 更 新 ，并 加入 了一 些 实 务规则和条例 。
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从 ２ １年 ｌ 月 开 始 ， ， ， 的考 试 会 发 生 结 构 性 的变 化 。 ０１ ２ ｎ ２３ 现
所有变动 在明年的考试 中有 可能体现 出来。 ４ Ｃ ｒｏ ｔ Ｂ ｓ ｅｓ Ｆ ， ｏ ｒ ｅ ｕｉ ｓ ｐ ａ ｎ
考试导航 Ｉ Ｘ ＭＩ Ａ Ｉ Ｎ Ｇ Ｉ Ａ Ｃ Ａ Ｎ ＴＯ ＵＤ Ｎ Ｅ Ｅ
２ １ 年 ＡＣ Ａ考试大 纲调整 ０１ Ｃ
最 近 的一 次 大纲 调 整 是 在 ２ ０ 年 １月 ，为 了适 应 新 的 国 际会 ０７ ２ 在 这 几 门 课 的 考试 全部 以客 观 选 择 题 的 形 式 出 现 ，而 在 新 的 大 纲
ACCA F1 大题知识点
1.what are the porter`s value chain?(Porter grouped the various activities of an organization into a value chain.)The value chain describes those activities of the organization that add value to purchased inputs.The porter`s value chain comprise support activities, primary activities and margin. Primary activities are directly related to production, sales, marketing. Deliver and service. Support activities provide purchased inputs, human resources, technology and infrastructural functions to support the primary activities. The margin is the excess the customer is prepared to pay over the cost to the firm of obtaining resource inputs and providing value activities.2.What are the five competitive forces?The competitive environment is structures by five forces.Barriers to entry; substitute products; the bargaining power of customers; the bargaining power of suppliers; competitive rivalry (行业竞争对手)3.What are the differences between internal and external audit?a.Reason. Internal audit is an activity designed to add value and improve an organization`s operations. External audit is anexercise to enable auditors to express an opinion on the financial statements.b.Reporting to. Internal audit reports to the board of directors, or other charged with governance. The external auditors reportto the shareholders or members of a company on the stewardship of the directors.c.Relating to. Internal audit`s work relates to the financial statements. (Concerned with the financial records that underliethese.)d.Relationship. With the company. Internal auditors are very often employees of the organization. External auditors areindependent of the company and its management. (They are appointed by the shareholders.)4.Introduce the fiscal policy and monetary policyFiscal policy provides an method of managing aggregate demand in the economy. Fiscal policy includes government policy on taxation, public, borrowing and public spending. Monetary policy uses money supply. Interest rates or credit controls to influence aggregate demand. Monetary policy: government policy on the money supply, the monetary system, interest rates, exchange rates and the availability of credit.5.What the situations of budget surplus and budget deficit happen?When government`s income exceeds its expenditure and there is a negative PSNCR or Public sector debt repayment (PSDR), we say that the government is running a budget surplus. This may be a deliberate policy to reduce the size of the money supply by taking money out of the economy. When a government`s expenditure exceeds its income, we say that the government is runninga budget deficit.6.Why does organization exist? (In brief, organizations enable people to be more productive.)Organizations can achieve results which individuals cannot achieve by themselves.a.Overcome people`s individual limitations, whether physical or intellectual.b.Enable people to specialize in what they do best.c.Save time. Because people can work together or do two aspects of a different task at the same time.d.Accumulate and share knowledge.e.Enable synergy: by bring together two individuals their combined output will exceed their output if they continued workingseparately.7.What the different between private companies and public limited companies?In the UK, limited companies come in two types: private limited companies and public limited companies. They differ as follows.a.Member of shareholders, most private companies are owned by only a small number of shareholders. Public companiesgenerally are owned by a wide proportion of the investing public.b.Transferability of shares. Share in public companies van be offered ti the general public. In practice this means that they canbe traded on a stock exchange. Shares in private companies, on the other hand, are rarely transferable without the consent of the shareholders.c.Directors as shareholders. The directors of a private limited company are more likely to hold a substantial portion of thecompany`s shares than the directors of a public company.8.In mintzberg`s view, what are the five component parts of an organization.According to mintzberg`s view, the five component parts include strategic apex, operating core, middle line, techno structure and support staff.9.Introduce the components of the shamrock organization and the Anthony hierarchy.Shamrock organization includes self employed, contingent, professional and consumers. Robert Anthony classified managerialactivity as follows: strategic management, tactical management and operational management.10.What are the types of committee?Committee can be classified according to the power they exercise.a.Executive committees have the power to govern or administer.b.Standing committees are formed for a particular purpose on a permanent basis. Their role is to deal with routine businessdelegated to them at weekly or monthly meetings.c.AD hoc committees are formed to complete a particular task.d.Sub-committee may be formed to co-ordinate the activities of two or more committees.e.Management committees in many businesses contain executives at a number of levels not all the decisions in a firm need tobe taken by the board.11.What are the qualities of good information?The qualities of good information include accurate, complete, cost- beneficial, user-targeted, relevant, authoritative, timely, easy to use.12.Introduce Handy`s 4 types of culturea.Power culture is shaped by one individual.b.Role culture is a bureaucratic culture shaped by rationality, rules and procedures.c.Rask culture is shaped by a focus on outputs and results.d.Existential or person culture is shaped by the interests of individuals.13.List the potential benefits of the informal organization.The potential benefits of the informal organization include Employee commitment, knowledge sharing, speed, responsiveness, co-operation.P75,P70,P53,P18,P11。
ACCA F8考试技巧
ACCA F8考试技巧I have regularly lectured on ACCA Paper F8. Obviously there is considerable technical content, but I never seek to be amazed by the poor answers that many students submit to even reasonably straightforward questions.I believe that there is much scope for the general improvement of answers if students attend properly to basic exam technique. Many of the points made here could be found in the examiner's reports – but unfortunately I'm not sure how much attention students pay to these and the very good advice they contain.The approach you should adoptTo maximize the marks that can be obtained by good technique, I suggest you use the mnemonic Bested, where the consonants stand for:1.Verbs2.Scenario3.Time4.DetailThe verbs in the requirements must be noted, especially where there are several deg:·List…… explain·List·List…explain…state·State…stateMarks are lost if the verb requirements are not addressed in the answer. I suggest that you underline the verbs to ensure that none is overlooked. I also suggest that you try changing the requirement slightly, as follows, by the use of 'I will…‘ So that requirement （a）would become:“I will list SIX…I will explain the reason…”This can be effective on getting you to concentrate on the verbs and it expresses your determination to address the requirements positively and properly.Typical verbs used in the requirements are: list, explain, describe, state, discuss. These are also chosen carefully by the examiner. Broadly, what they imply is:·List: Very basic. Simply write items in the form of a list with no need for detail or explanation.·State: not much more than list. No need to explain.·Outline: just the main features to be covered.·Describe: you need to give detail to 'paint the full picture·Distinguish: compare two or more things; point out what makes them different.·Explain: this is more than a description. Write one sentence that describes, then write at least on other to explain why the erst sentence is so, or the consequences of the erst sentence. Use examples to help your explanations.·Identify: selective description. You pick up on key points.·Compare and contrast: How are things similar and how they are different·Discuss: There needs to be a dialogue between two or more points of view. Ideally a discussion should end with a conclusion. Think about: advantages/ disadvantages/ conclusion, or reasons why/reasons why not/conclusion. It is also possible to 'discuss' one viewpoint. For example you may be asked to'discuss the advantages of…’。
ACCAF8考试重点Mike
1． Audit 定义‐背诵： External audits provide assurance to shareholders that the financial statements are prepared, in all material respects , in accordance with an applicable financial reporting framework.2． Assurance engagement 定义‐背诵：An assurance engagement is an engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a subject matter against criteria . 3． Assurance engagement 5要素，选择题‐知道：(审计是鉴证业务的一种)* A second element is a suitable subjectmatter. The subject matter is the datathat the responsible party has preparedand which requires verification.* Suitable criteria are required in anassurance engagement. The subjectmatter is compared to the criteria inorder for it to be assessed and an opinionprovided.✓ Sufficient appropriate evidence has to be obtained by the practitioner in order to give therequired level of assurance.✓ An assurance report is the opinionthat is given by the practitioner to the intended user andthe responsible party .EngagementLevel of Assurance Examples External audit法令审计 Reasonable assurance Highest levelPositive expressionIn our opinion , the financial statements present fairly, in all material respects, in accordance with International Financial Reporting Standards. Review 审阅Limited assuranceModerate levelNegative expression Based on our work described in this report, nothing has come to our attention that causes us to believe that the financialstatements do not present fairly , in allmaterial respects, in accordance with IFRS4． Ture and Fair 选择题‐知道：尽管ISA 对真实公允没有定义，但我们可以如下理解：✓ True ‐ Information is factual and conforms with reality in that there are no factual erros. Inaddition it is assumed that to be true it must comply with accounting standards and any relevant legislation . Lastly true includes data being correctly transferred from accounting records to the financial statement.信息符合事实，遵守会计准则和法规。
ACCA考试的F1、F2、F3是随时都可以预约考试吗
ACCA考试的F1、F2、F3是随时都可以预约考试吗2018年07月13日ACCA考试的F1、F2、F3是随时都可以预约考试吗？是的ACCA考试科目F1-F4是随时都可以预约参加考试的，F1-F4是随时机考模式，也就是说你预约成功了就可以参加考试，不用像F5-F9分级机考。
如果想要参加9月份的考试建议你提前预约，可以上网查看一下考位，也可以上高顿网校上面进行考位预约，记得要提前哦！小编再送一个ACCA考试资料包，可以分享给小伙伴，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频ACCA在国内被称为国际注册会计师，是全球权威的财会金融领域的证书之一，更是国际认可范围高的财务人员资格证书。
ACCA当中的Chartered全称为RoyalCharter，指的是其会员得到英国皇室授予皇家特许名衔，这个只有部分组织和机构才会被授予;Certified为注册之意，指的是其会员行使的是具有法律效力的权益(所以鉴定一张证书是否是一张高含金量的证书，比较简单的方法就是看证书的全称当中是否有任何一个“C”)。
ACCA在国内被称为“国际注册会计师”ACCA会员在英国是被立法许可从事审计、投资顾问和破产执行的工作(英国仅有四家)。
ACCA会员资格得到欧盟立法以及许多国家公司法的承认。
1999年2月联合国通过了以ACCA课程大纲为蓝本的《职业会计师专业教育国际大纲》，该大纲将作为世界各地职业会计师考试课程设置的一个衡量基准。
ACCA所使用的是国际会计准则IFRS，目前有全球有8500家认可ACCA的雇主企业，国内已超过800+家。
由此可见对于财经类的资格证书，ACCA是有权威性和说服力的证书之一。
急速通关计划 ACCA全球私播课大学生雇主直通车计划周末面授班寒暑假冲刺班其他课程。
ACCAF1专业班100道练习题
Z BC T 1. Which of the following statements is true?A. Limited company status means that a company is only allowed to trade upto a predetermined turnover level in any one year.B. For organizations that have limited company status, ownership and controlare legally separate.C. The benefit of being a sole trader is that you have no personal liability forthe debts of your business.D. Ordinary partnerships offer the same benefits as limited companies but areusually formed by professionals such as doctors and solicitors.2. Which of the following groups may be considered to be stakeholdersin the activities of a nuclear power station?(1) The government(2) Friends of the earth(3) Employees(4) Local residentsA. (1)(2) and (3)B. (1)(2)(3) and (4)C. (3) onlyD. and (4) only3. Secondary stakeholders is another term for which group ofstakeholders?A. Internal stakeholdersB. Connected stakeholdersC. External stakeholdersD. Contractual stakeholders4. ZBCT is a business which is owed by its workers. The workers sharethe profits and they each have a vote how the business is run.Which of the following best describes ZBCT?A. Public sectorB. Private sectorC. Not-for-profitD. Co-operative5. Which of the following is not a legitimate method of influencinggovernment policy in the interests of a business?A. Employing lobbyist to put the organization’s case to ministers or civilservantsB. Giving lawmakers non-executive directorshipsC. Offer financial incentives to public official to use their influence on theorganization’s behalfD. Attempting to influence public opinion, to put pressure on the legislativeZ BC T agenda6. is an analysis of statistics on birth and death rate,age structures of people and ethnic groups within a community.Which word correctly completes the sentence?A. ErgonomicsB. EconomicsC. PsychographicsD. Demographics7. The stationery and printing company Sunny Co, has recentlyupgraded its computers and printers so that more production hasbecome automated. Many middle managers will now be maderedundant. This is known as:A. DownsizingB. DelayeringC. OutsourcingD. Degrading8. For what function in an organization would demographic informationabout social class be most relevant?A. FinanceB. Human ResourcesC. MarketingD. Purchasing9. ZBCT Co is a large trading company.Alex is the administration manager and is also responsible for legal andcompliance functions. Amy is responsible for after sales service and haresponsibility for ensuring that customers who have purchased goods fromZBCT Co are fully satisfied. Sarenna deals with suppliers and negotiates onthe price and quality of inventory. He is also responsible for identifying themost appropriate suppliers of plant and machinery for the factory. Frank is theinformation technology manager and is responsible for all information systemswithin the company.According to Porter’s value chain, which of the managers is involved in aprimary activity as opposed to a support activity?A. AlexB. AmyC. SarennaD. Frank10. What is the latest stage at which a new recruit to a company shouldfirst be issued with a copy of the company’s health and safety policyZ BC T statement? A.On accepting the position with the company B.As early as possible after employment C.After the first few weeks of employment D.During the final selection interview11. Which of the following is not an element of fiscal policy?A. Government spendingB. Government borrowingC. TaxationD. Exchange rates12. Which of the following is associated with a negative Public SectorNet Cash Requirement?A. The government is running a budget deficitB. The government’s expenditure exceeds its incomeC. The government is running a budget surplusD. Public Sector Debt Repayment (PSDR) is high13. taxes are collected by the Revenue authority from anintermediary, which attempts to pass on the tax to consumers in theprice of goods.Which wore correctly completes this statement?A. RegressiveB. ProgressiveC. DirectD. Indirect14. The currency in country X is the Krone while country Y uses the Euro.Country Y has recently experienced an increase in its exchange ratewith Country X. which of the following effects is likely to result inCountry Y?A. A stimulus to exports in Country YB. An increase in the costs of imports from Country XC. Reducing demand for imports from County XD. A reducing in the rate of cost push inflation15. The following, with one exception, are “protectionist measures” ininternational trade. Which is the exception?A. Import quotasB. Harmonisation of technical standardsC. Customs proceduresD. TariffsZ B C T 16. Which of the following organizations might benefit from a period of high price inflation? A. An organization which has a large number of long term payables B. An exporter of goods to a country with relatively low inflation C. A supplier of goods in a market where consumers au=re highly price sensitive and substitute goods are available D. An organization which receives income at a fixed amount predetermined in a long-term contract 17. Which of the following is an example of cyclical unemployment? A. The entry of school leavers into the labour pool each year B. Lay-offs among agricultural labourers in winter C. Automation of ticketing services in tourism D. Recession in the building industry 18. A surplus on the balance of payments usually means a surplus or deficit on the account. Which word correctly complete this statement? A. Current B. Capital C. Financial D. Income statement 19. Northland, Southland, Eastland and Westland are four countries of Asia. The following economic statistics have been produced for the year of 2007. Country N S E WChange in GDP (%) -0.30 +2.51 -0.55 +2.12Balance of payments current account ($m) +5550.83 -350.47 -150.90 +220.39Change in consumer price (%) +27.50 +15.37 +2.25 +2.15Change in working population employed (%) -4.76 +3.78 +1.76 -8.76Which country experienced stagflation in the relevant period?A. NB. SC. ED. W20. In a free market economy, the price mechanism:A. Aids government controlB. Allocates resourcesC. Reduces unfair completionD. Measure national wealthZ BC T 21. A legal minimum price is set which is below the equllibrrlum price.What will be the impact of this?A. Excess of demand over supplyB. Excess of supply over demandC. An increase in priceD. Nothing22. Which of the following statements about an organization chart is nottrue?A. An organization chart provides a summary of the structure of a businessB. An organization chart can improve internal communications with abusinessC. An organization chart can improve employees’ understanding of their rolein a businessD. An organization chart can Indicate functional authority but not line authoritywithin a business23. Which of the following is a correct definition of “span of control’?A. The number of employees subordinate in the hierarchy to a give managerB. The number of level of levels in the hierarchy ‘below’ a given manager’sC. The length of time between a manager’s decision and the evaluation of itby his superiorD. The number of employees directly responsible to a manager24. Which of the following terms is not use by Mintzherg in hisdescription of organizational structure?A. Strategic apexB. Support baseC. TechnostructureD. Operating core25. Y plc is a growing organisation which has recently diversified into anumber of significant new product markets. It has also recentlyacquired another company in one of its overseas markets.What would be the most appropriate form of organisation for Y plc?A. Geographical departmentationB. DivisionalisationC. Functional departmentationD. Hybrid structure26. Which of the following principles of classical management ischallenged by matrix management?A. Structuring the organization on functional lines .B. Structuring the organization on geographical lines .Z BC T C. Unity of commandD. Decentralisation of decision-making27. Which of the following statements about the informal organization isnot true?A. The influence of the informal organization was highlighted by theHawthorne Studies, in the way group norms and dynamicsaffected productivityB. Informal organization can pose a threat to employee health andsafetyC. Informal organization can stimulate innovationD. Managers in positions of authority generally cannot be part ofinformal organization28. Which of the following statements is/are true?(ⅰ) An informal organization exists with every formal organization(ⅱ) The objectives of the informal organization are broadly the same asthose of the formal organization(ⅲ) A strong, close-knit informal organization is desirable within the formalorganizationA. Statement (ⅰ) onlyB. Statements (ⅰ) and (ⅲ) onlyC. Statements (ⅱ) and (ⅲ) onlyD. Statement (ⅲ) only29. BZ Ness Ltd is an organization with a strongly traditional outlook.It is structured and managed according to classical principles: specialization,the scalar chain of command, unity of command and direction. Personneltend to focus on their own distinct tasks, which are strictly defined anddirected. Communication is vertical, rather than lateral. Discipline is muchprized and enshrined in the rule book of the company.From the scenario, what sort of culture does BZ Ness Ltd have, usingHarrison’s classifications?A. Role cultureB. Task cultureC. Existential cultureD. Power culture30. Which of the following is not one of the terms used by Hofstede todescribe a key dimension of culture?A. Power-distanceB. Acquisitive/givingC. Individualism/collectivismD. Uncertainty avoidanceZ BC T31. Which is the ‘deepest’ set of underlying factors which determineculture, and the hardest to manage?A. ValuesB. BeliefsC. RitualsD. Assumptions32. Research has indicated that workers in country A displaycharacteristics such as toughness and the desire for material wealthand possessions, while workers in country B value personalrelationships, belonging and the quality of life.According to Hofstede’s theory, these distinctions relate to which of thefollowing cultural dimensions?A. Masculinity-feminityB. Power-distanceC. Individualism-collectivismD. Uncertainty avoidance33. Services have certain qualities which distinguish them from products.Because of their ﹍﹍﹍, physical elements such as vouchers, tickets,confirmations and merchandise are an important part of serviceprovision.Which of the following words most accurately completes the sentence?A. IntangibilityB. InseparabilityC. VariabilityD. Perishability34. Which of the following is/are objective of human resourcemanagement?1. To meet the organisation’s social and legal responsibilities relating tothe human resource.2. To manage an organisation’s relationship with its customers3. To develop human resources that will respond effectively to changeA. 1 and 2B. 1 and 3C. 1D. 1, 2 and 335. Jeff, Jane and Jaitinder work in different departments in the firm XYZCo.They are members of the permanent ‘staff committee’ which meets on amonthly basis to discuss staff issues as pensions and benefits. TheirZ BC T purpose is to listen to communication from staff within their departmentand raise issues on of their department at committee meetings. What isthe name given to his type of committee?A. Joint committeeB. Task forceC. Ad hoc committeeD. Standing committee36. Managers Jill and Paul are talking about how to resolve a businessproblem. Jill suggests that a committee should be formed to discussthe issues. Paul argues that committees are:(ⅰ) time-consuming and expensive(ⅱ) they invite a compromise instead of a clear-cut decisionWhich of these statements is true?A. Both (ⅰ) and (ⅱ)B. (ⅰ) onlyC. (ⅱ) onlyD. Neither statement is true37. Diane carries out routine processing of invoices in the purchasingdepartment of L Co.Joanne is Diane’s supervisor. Lesley is trying to decide how many staffwill be needed if some proposed new technology is implemented.Tracey is considering the new work that L Co. will be able to offer andthe new markets it could enter, once the new technology is wellestablished.Which member of L Co. carries out tactical activities?A. DianeB. JoanneC. LesleyD. Tracey38. Which of the following statements about corporate socialresponsibility is true?(ⅰ) CSR guarantees increased profit levels(ⅱ) CSR adds cost to organizational activities and reduces profit levels(ⅲ) Social responsibility may have commercial benefits(ⅳ)Social responsibility is a concern confined to business organisationsA. (ⅰ), (ⅱ), (ⅲ) and (ⅳ)B. (ⅰ) and (ⅲ)C. (ⅱ) and (ⅳ)D. (ⅲ) only39. Which of the following is a feature of poor corporate governance ?Z BC T A.Domination of the board by a single individual B.Critical questioning of senior managers by external auditors C.Supervision of staff in key roles D. Lack of focus on short-term profitability40. The tasks of which body include: monitoring the chief executiveofficer; formulating strategy; and ensuring that there is effectivecommunication of the strategic plan?A. The audit committeeB. The Public Oversight BoardC. The board of directorsD. The nomination committee41. Which of the following would be included in the principles ofCorporate Social Responsibility ?(ⅰ) Human right(ⅱ) Employee(ⅲ) Professional ethics(ⅳ) Support for local suppliersA. (ⅱ) and (ⅲ) onlyB. (ⅰ) onlyC. (ⅱ) ,(ⅲ) and (ⅳ) onlyD. (ⅰ), (ⅱ) and (ⅳ) only42. Which of the following is subject to the least direct regulation ?A. Employment protectionB. Corporate social responsibilityC. Professional ethicsD. Corporate governance43. Which of the following are advantages of having non-executivedirectors on the company board ?1 They can provide a wider perspective than executive directors2 They provide reassurance to shareholders3 They may have external experience and knowledge which executivedirectors do not possess4 They have more time to devote to the roleA. 1 and 3B. 1,2 and 3C. 1,3and 4D. 2 and 444. What is implied be an ‘accommodation’ strategy, in the context ofcorporate social responsibility ?Z BC T A. The business is prepared to take full responsibility for itsactions and plans in advance to minimize its adverse impactson stakeholders and the environmentB. The business recognizes that it has a problem, and attemptsto minimise or avoid additional obligations arising from it.C. The business sites its facilities in areas which will benefitfrom economic activity, while minimsing environmental impactsat the sites.D. The business takes responsibility for its actions in responseto pressure form interest groups or the risk of governmentinterference if it does not.45. Three of the following are outputs of a payroll system,and one is aninput to the system. Which is the input ?A. Credit transferB. Time sheetsC. Payroll analysisD. Pay slips46. Which of the following does company law require a statement offinance position to give ?A. A true and fair view of the profit or loss o the company for thefinancial yearB. An unqualified (or ‘clean’) report on the statement of affairsof the company as at the end of the financial yearC. A true and fair view of the statement of affairs of thecompany as at the end of the financial yearD. A qualified report, setting out matters on which independentauditors disagree with management47. A……………………………is a program which deals with one particularpart of a computerized business accounting system.Which of the following terms correctly completes this definition ?A. SuiteB. ModuleC. SpreadsheetD. Database48. A spreadsheet software application may perform all of the followingbusiness tasks except one. Which one of the following is theexception ?A. The presentation of numerical data in the form of graphsand chartsB. The application of logical tests to dataZ BC T C. The application of ‘What if ?’ scenariosD. Automatic correction of all data entered by the operator intothe spreadsheet49. The preparation and filing of accounts by limited companies eachyear is required by which of the following ?A. Codes of corporate governanceB. National legislationC. International Accounting StandardsD. Local Accounting Standards50. ……………………………..System pool data from internal and externalsources and make information available to senior managers, forstrategic, unstructured decision-marking.A. ExpertB. Decision SupportC. Executive SupportD. Management Support51. All the following statements except one describe the relationshipbetween data and information. Which one is the exception?A. Information is data which has been processed in such a wayas to be meaningful to the person who receives it.B. The relationship between data and information is one of itsinputs and outputsC. Information from one process can be used as data in a secondprocessD. Data is always in numerical form whereas information isalways in text form.52. Which of the following is not an aim of internal controls?A. To enable the organization to respond appropriately tobusiness, operational and financial risksB. To eliminate the possibility of impacts from poor judgment andhuman errorC. To help ensure the quality of internal and external reportingD. To help ensure compliance with applicable laws andregulations53. Which of the following statements about internal audit is true?A. Internal audit is an independent appraisal activityB. Internal audit is separate from the organization’s internalcontrol systemC. Internal audit is carried out solely for the benefit of theZ BC T organization’s stakeholdersD. The internal audit function reports to the finance director54. In the context of audit, what are ‘substantive tests’ designed toaccomplish?A. To establish whether internal controls are being applied asprescribedB. To identify errors and omissions in financial recordsC. To establish the causes of errors or omissions in financialrecordsD. To establish an audit trail55. All of the following, with one exception, are internal factors whichmight increase the risk profile of a business. Which is the exception ?A. Increased competitionB. Corporate restructuringC. Upgraded management information systemD. New personnel56. Which of the following would most clearly present a personnal risk offraud ?A. Segregation of dutiesB. High staff moraleC. Staff not taking their full holiday entitlementsD. Consultative management style57. Which of the following internal controls might be least effective inpreventing fraud, if staff are in collusion with customers ?A. Physical securityB. Requiring signatures to confirm receipt of goods or servicesC. Sequential numbering of transaction documentsD. Authorisation policies58. Leaders may be distinguished from managers by the fact that do notdepend on……………………………..power in the organization.A. Person powerB. Expert powerC. Position powerD. Physical power59. Which of the following writers is not a member of the school ofmanagement thought to which the others belong ?A. FW TaylorB. Elton MayoZ BC T C. Abraham MaslowD. Frederick Herzberg60. Monica is a manager in the finance department of P Co and she hasseveral staff working for her. She has become quite friendly withmost of her staff and like her and appreciate that she does everythingshe can to attend to their needs. Which type of managerial style doesMonica have ?A. ImpoverishedB. Task ManagementC. Country clubD. Dampened pendulum61. According to Fielder, which of the following are true ofpsychologically distant managers ?1. They judge their staff on the basis of performance2. They are primarily Task-oriented3.They prefer formal consultation methods rather than seeking staff opinions4.They are closer to their staffA. 1 and 2B. 2 and 3C. 1,2 and 3D. 1,2,3and 462. What is delegated by a superior to a subordinate ?A. AuthorityB. PowerC. ResponsibilityD. Accountability63. Which of the following is not a technique of scientific management orTaylorism ?A. Micro-design of iobsB. Work study techniques to establish efficient methodsC. Multi-skilled teamworkingD. Financial incentives64. According to research, which of the following statements is true of aconsultative style of management, compared to other styles ?A. It is most popular among subordinatesB. It is most popular among leadersC. It encourages the highest productivityD. It provokes most hostility in groupsZ BC T 65. Which of the following would be classed as a ‘selection’ rather than a‘recruitment’ activity ?A. Job descriptionB. Designing application formsC. Screening application formsD. Advertising vacancies66. What is the current trend in human resource management ?A. Centralise recruitment and selection within HRB. Devolve recruitment and selection to line managersC. Devolve recruitment and selection to the boardD. None of the above67. A financial consultancy firm has a job vacancy for a junior officeassistant at one of its offices. Which of the following would be themost suitable external medium for the job advertisement ?A. Accountancy journalB. National newpapersC. Local newpapersD. The company web site68. Sound business argument can be made for having an equalopportunities policy. Which of the following reasons apply?1 To show common decency and fairness in lines with business ethics2 To widen the recruitment pool3 To attract and retain the best people for the job4 To improve the organization’s images as a good employerA. 1, 2 and 3B. 2 and 3C. 1 and 3D. 1, 2, 3 and 469. Which of the following statements are true?1 Taking active steps to encourage people from disadvantage groups to applyfor jobs and training is classed as positive discrimination.2 Diversity in the workplace means implementing an equal opportunities policy.A. They are both trueB. 1 is true and 2 is falseC. 1 is false and 2 is trueD. They are both false70. Members of the religious minority in a workplace are frequentlysubjected to jokes about their dress and dietary customs, and a bit ofname-calling, by non-religious workmates. They find this offensiveZ BC T and hurtful – even though their colleagues say it is ‘just a bit of fun’.What type of discrimination (if any) would this represent?A. VictimizationB. Indirect discriminationC. HarassmentD. No discrimination is involved71. Which of the following is a potential business benefit of a corporatediversity policy ？A. Compliance with equal opportunities legislationB. Respect for individualsC. Better understanding of target market segmentsD. Efficiency in managing human resources72. Which of the following is most clearly a sign of an ineffective group?A. There is disagreement and criticism within the groupB. There is competition with other groupsC. Members passively accept work decisionsD. Individuals achieve their own targets73. A team leader is having difficulties with conflict in the team, due to‘clashes’ or incompatibilities in the personalities of its members. Theleader draws up a list of options for managing the problem.Which option, from the following list, would be the least practicable?A. Education the members about personality differencesB. Encourage the members to modify their behaviorsC. Encourage the members to modify their personalitiesD. Remove one of the members from the team74. At the Soil-Darretty Bros factory, a project team has been puttogether by management.The team is engaged in debating how they are going to approach the task, andwho is going to do what. Some of their first ideas have not worked out but theyare starting to put forward some really innovative ideas: they get quite excitedin brainstorming sessions, and are uninhibited in putting forward their viewsand suggestions. Factions are emerging, not only around two dominatingindividuals who always seem to disagree.At what stage of Tuckman’s group development model is this team?A. FormingB. StormingC. NormingD. Performing75. In Belbin’s model of team roles, which of the following is mostZ BC T important for a well-functioning team?A. A mix and balance of team rolesB. Nine members, so that all roles are filledC. A focus on functional/task roles, not process rolesD. As few members as possible76. Which of the following theories suggests that people behaveaccording to other people’s expectations of how they should behavein that situation?A. Group think theoryB. Team identity theoryC. Role theoryD. Hero theory77. Phil T Luker & Son offers its employees a reward package whichincludes salary and company car, its factory is safe and clean andrather smart. The work is technically challenging and employees areencouraged to produce innovating solutions to problems.Which of the rewards offered by the firm is a form of intrinsic reward?A. The salaryB. The carC. The factory environmentD. The work78. Which of the following is not a category in Maslow’s hierarchy ofneeds theory?A. Physiological needsB. Freedom of inquiry and expression needsC. Need for affiliationD. Safety needs79. Willy Dewitt-Omott works in Sales. There is always a salescompetition at the year end and the winner is likely to be made teamleader. Willy’s quite certain that he will be able to win and that he willhave more responsibility, which he would like, but he would alsohave to work much longer hours, and he is quite reluctant to do thisfor family reasons.If an expectancy equation were used to assess Willy’s motivation to work hardat the end of the year, based on the information given, which of the followingresults would you expect to see?A. Valence would be high, expectancy high, motivation highB. Valence would be high, expectancy low, motivation lowC. Valence would be around 0, expectancy high, motivation lowD. Valence would around 0, expectancy high, motivation highZ BC T80. The management of Guenguiss Cans Co runs a ‘tight ship’, withclocking-on timekeeping systems, close supervision and rules foreverything. ‘Well’, says the general manger, ‘if you allow people tohave any freedom at work, they will take advantage and their workrate will deteriorate’.Which of Douglas McGregor’s ‘theories’ does this management teamsubscribe to?A. Theory XB. Theory YC. Theory WD. Theory Z81. The following, with one exception, are claimed as advantages for jobenrichment as a form of job redesign. Which is the exception?A. It increases job satisfactionB. It enhances quality of outputC. It replaces monetary rewardsD. It reduces supervisory costs82. Trainee Sare is unhappy in her current training programme, becauseit is too ‘hands on’: she is required to attempt techniques before shehas had a chance to study the underlying principles first. She spendsthe evenings trying to read ahead in the course text-book.Which of Honey and Mumford’s learning styles is probably Sare’s preferredstyle?A. ReflectorB. PragmatistC. TheoristD. Activist83. Whcih of the following statement about training is most likely to bethe foundation of an effective training policy?A. Training is the responsibility of the HR departmentB. Training is all cost and no quantifiable benefitC. The important thing is to do lots of trainingD. Training can be an effective solution to some performance problems84. All the following ,with one exception, are clear benefits of trainingand development for an organization. Which is the exception?A. Increased organizational flexibilityB. Less need for detailed supervisionC. Enhanced employability of staff membersD. Improve succession planning。
ACCA F阶段考卷结构介绍
ACCA F阶段考卷结构介绍Structure of the ACCA F1 paperSection A contains 16 one mark objective questions and 30 two mark questions objective test questions (pick one answer from a number of alternatives).Section B will contains 6 four mark multi-task questions. Multi-task questions (MTQs) contain a series of tasks which relate to one or more scenarios.Emphasis of the ACCA F1 examThe syllabus and study guide take you through:•Work effectively in accountancy and finance•Principles of internal control•Evaluating accounting systems•Professional ethics in accounting and finance•Professional values and basic business legislation•Business environment, structure and governance•Leadership management and communicationStructure of the ACCA F2 paperSection A will contain 35 two mark objective questions.Section B will contain 3 ten mark multi-task questions – one will be on Budgeting, one will be on Standard costing, and one will be on Performance measurement.Structure of the F3 paperSection A will contain 35 two mark objective questions.Section B will contain 2 fifteen mark multi-task questions. One will test consolidations and the other will test accounts preparation.Structure of the ACCA F4 paperThe exam will be a two-hour paper, with all questions being compulsory.Section A will comprise 25 objective test questions of 2 marks each, and 20 objective test questions of 1 mark each.Section B will comprise five 6 mark multi-task questions.Emphasis of the ACCA F4 examMajor areas covered in exams are administration as an alternative dispute remedy, sale of goods law and company law. Typically 5 or 6 questions in each exam are from these 3 areas.In the scenario questions, the examiner is looking for a student’s ability to establish the area of law involved, analyse the problem, identify the general principles of law relevant to the question and then apply those principles to the situation in the question, often with the requirement of giving advice to one or more of the parties involved.Structure of the ACCA F5 paperThere are two sections to the exam –Section A will comprise 20 multiple choice questions of 2 marks each; Section B of the exam comprises three 10 mark questions and two 15 mark questions. The two 15 mark questions will come from decision making techniques, budgeting and control, and/or performance measurement and control areas of the syllabus.The Section A questions and the other questions in section B can cover any areas of the syllabus.There are 3 hours for the exam, plus 15 minutes of reading time.Overall, approximately 50% of the exam involves calculations, and approximately 50% is written.Emphasis of the ACCA F5 examAlthough most of the arithmetic involved is not difficult in itself, the calculation parts of questions are designed to check that you understandthe techniques, and can decide what information is relevant, rather than checking that you have just learned rules.For the written parts of questions there is some learning involved, but most of them are again checking that you understand the techniques –that you can explain them, that you can discuss advantages and disadvantages, and that you can identify the problems of applying them in practice.Structure of the ACCA F6 paperThere are no changes to the syllabus in the December 2014 ExamsThere are no changes to the format of the exam in the December 2014 ExamsThe paper will be predominantly computational and will have five questions, all of which will be compulsory.•Question one will focus on income tax and question two will focus on corporation tax. The two questions will be for a total of 55 marks, with one of the questions being for 30 marks and the other being for 25 marks.•Question three will focus on chargeable gains (either personal or corporate) and will be for 15 marks.•Questions four and five will be on any area of the syllabus, can cover more than one topic and will respectively be for 15 marks.There will always be a minimum of 10 marks on value added tax. These marks will normally be included within question one or question two, although there might be a separate question on value added tax.National Insurance Contributions will not be examined as a separate question, but may be examined in any question involving income tax or corporation tax.Emphasis of the ACCA F6 examThe exam will require you to prepare a computation for each of the main taxes correctly including the relevant items and in addition for businesses a Capital Allowances computation, Adjustment of profit statement will be required along with an understanding of the application of the VAT system to that business.Structure of the ACCA F7 paperThe exam is a three-hour paper, with all questions being compulsory, and with 15 minutes reading time.There will be two sections to the exam:Section A will comprise 20 multiple choice questions of 2 marks each.Section B will comprise one 30 mark questions and two 15 mark questions.(The 30 mark question will examine the preparation of financial statements for either a single entity or a group. The section A question and the other questions in Section B can cover any areas of the syllabus.)Structure of the ACCA F8 paperPart A – 20% (12 multiple choice questions: four questions for 1 mark each, eight for 2 marks each)Part B –80% (six compulsory questions: four questions for 10 marks each, two questions for 20 marks eachStructure of the ACCA F9 paperThere are two sections to the exam:Section A comprises 20 multiple choice questions of 2 marks each;Section B comprises three 10 mark questions and two 15 mark questions.The two 15 mark questions will come from working capital management, investment appraisal, and business finance areas of the syllabus. The Section A questions and the other questions in Section B can cover any areas of the syllabus.There are three hours for the exam, plus 15 minutes of reading time.Approximately 50% of the marks will be for calculations and approximately 50% will be written.。
ACCA F1考试科目大纲中文翻译
ACCA F1考试科目大纲中文翻译1.1.1 会计师与企业（F1 accountant inbusiness）1.1.1.1 商业组织及利益相关方和外部环境（thebusiness organization, its stakeholders and the externalenvironment）（1）商业组织的目的和类型a) 定义“商业组织”并解释其形成原因b) 描述商业组织的共同特征c) 区分不同的商业组织d) 列举商业组织经营所处的工业或商业部门e) 辨别组织的不同类型（盈利、非盈利、公共部门、NGO、合伙制）及他们的主要特点（2）商业组织中的利益相关方a) 定义利益相关者，解释代理关系以及它在各种组织类型中的不同表现b) 定义内外部的和联结的（connected）利益相关者，解释他们对组织的影响c) 辨别主要的利益相关者团体及他们的目标d) 解释不同利益相关者群体之间的互动和他们的目标之间的冲突e) 比较不同利益相关者群体的权力和影响力，如何应对他们的需求（比如在Mendelow权力利益矩阵的框架下）（3）影响商业的政治和法律因素a) 解释政治体制和政府政策如何影响组织b) 描述法律权力的来源，包括跨国组织、国家和地区政府c) 解释法律如何保护员工，劳动法对经理和组织的影响d) 确定数据保护和数据安全的原则e) 解释法律如何促进保护员工工作中的健康与安全f) 意识到个人和组织在遵守法律对数据安全保护、员工健康与安全保护方面规定的责任。
g) 概述消费者保护原则，例如商品销售和简单合同。
（4）宏观经济因素a) 定义宏观经济政策并解释它的目标b) 解释经济中商业活动水平的主要决定因素以及这种水平的变化对个人、家庭和商业的影响。
c) 解释经济事项（通货膨胀、失业、通货紧缩、国际收支不平衡）对个人、家庭和商业的影响d) 描述经济政策的主要类型，这些政策可以被政府和跨国组织用于最大化经济福利。
e) 确认财政、货币政策对个人、家庭和商业的影响（5）微观经济因素a) 定义商品和服务的供给与需求的概念b) 解释需求弹性和替代或补充商品的影响c) 解释长期和短期成本的经济行为d) 定义完美、竞争、寡头垄断、垄断竞争和垄断（6）社会和人口因素a) 解释社会和人口趋势对经营结果和经济的长期和中期影响b) 描述社会结构、价值观、态度和品味的变化对组织的影响。
accaf1重点：accaf1考试重点整理
accaf1重点：accaf1考试重点整理ACCA F1课程是ACCA的*9门考试课程，俗话说一个好的开始是成功的一半，考好F1至关重要，F1考好了不仅能奠定好的基础，而且还能给学员以充足的自信心。
那么如何考好F1？ACCA F1的复习重点是什么呢？要想复习好F1的课程需要首先了解F1的课程特点。
和ACCA其他F阶段课程相比较，F1的课程呈现以下两个特点：*9，纯理论课程，几乎没有计算。
第二， ACCA*9门课程，内容较杂，几乎提到之后各科内容。
针对这样的课程特点，ACCA F1的复习重点应该在各个章节知识点和概念的理解上，课上中文理解，课下英文理解，双语对照，加强记忆。
Mendelow：Mendelow’s Matrix：Stakeholders & Power VS InterestHight power & high interest：key playersHight power & low interest：keep satisfiedLow power & high interest：keep informedLow power & low interest：minimal effortsAnthony：Planning Level：Hierarchy层级（管理层）——STO战略（Strategic）规划（高级管理层：处理长期规划；关心公司发展方向、政策制定、危机处理）战术（Tactical）决策（中层领导：每年具体目标制定；关心如何达到企业目标的方法、资源的合理配置、创新）经营（Operational）管理（车间小组长：监管并参与实际生产；制定日常活动计划）Porter：价值链value chain：支持活动：基础设施、IT、HR、采购、财务主要活动：进料inbound（receiving、warehousing、distribution）、加工（transforming）、给到客户（warehousing/distribution of finished goods）、市场/销售、售后服务五力竞争模型Five competence force：Threat of new entrants 新兴商品（进入市场的障碍：economices of scale规模经济、product differentiation产品区别化、good brand name & customer loyalty品牌与客户忠诚度、capital requirement资金要求、switching cost转化成本、access to distribution channels分销渠道、learning cureve advantage学习曲线优势）/substitute替代品的威胁力、customers客户/suppliers 供应商的议价能力、competitive rivalry同行业的竞争力Generic Strategies：Cost leadership成本领先：低成本生产商Differentiation差异领先：unique[*{3}*]Focus：cost focus只注重部分市场；分类：成本中心/differentiation focus差异中心Schein：Determinanta of organization culture组织文化的决定因素：组织文化的决定性因素（三个层级）P160*9层级：Artifacts——可看得见的部分，包括工作行为、态度第二层级：Values&Beliefs——潜在隐藏部分，包括目标、战略第三层级：Assumptions——很难感受到，包括想法、感受Handy：Organization culture组织文化的分类：组织文化的分类：权力型、角色型、任务型、个性型 P162权力型Power culture：保持绝对管理权；适用于简单/企业家结构组织——Zeus角色型Role culture：按职位划分，变化/晋升缓慢；适用于官僚主义组织；适用于稳定、结构大的组织如政府机关——Apollo任务型Task culture：注重任务完成结果的好坏、完成任务；适用于项目团队如matrix structure（短期、一次性），根据结果——Athena个性型Person culture：满足某一个体的要求；适用于——DionysusHofstede：International culture国际文化五大差异维度：权力距离power distance：上下级之间的关系（中方比较大，西方比较小）个人主义&集体主义individualism & collectivism：中国崇尚集体、西方注重个人男性化&女性化社会*masculinity & femininity：男性与女性之间的区别低不确定性&高不确定性规避：uncertainty avoidance短期取向&长期取向：Long & short term orientationLeader VS Manager 区别：Kotter & BennisKotter：管理Mngt应对复杂（Complexity—process & structure、analysis & control）情况，领导Leadership应付变化（change）Bennis：管理Mngt注重内控系统（system）和短期short term，领导注重人们（people）和长期long term管理学代表人物及理论内容：Scientific/classical theory of management科学管理——Fayol，TaylorThe human relations school人际关系学说——MayoFunctions of a manager 管理者的职能——MintzberDruckerFayol：管理五大职能：five functions of management—POCCCPlanning（determine objectives、strategies、policies、programmes & procedures for achieving the objective、the org & sub-units确定发展目标、策略、流程等）Organizing（establish structure of task、delegate authority to carry out tasks、providing systems of inf. & communication for co-ordination of activities建立组织结构、下放权力）Commanding（giving instructions下达命令）Coordinating（harmonizing the goals and activities of individuals and groups within the organization个人目标与组织目标相统一）Controlling（measuring & correcting评估和纠正）后人/现代管理学增加两点：Motivating（激励）、Communicating（沟通）Taylor：科学管理：现代科学管理之父、科学管理的原理（4个）和方法（4个）、计件工资piecework Principles科学管理的原理：The development of true science of work发展真正的科学（收集所有知识并明细化分）The scientific selection & progressive development of workers科学挑选员工并培训（提供最合适的工作）The applications of techniques to plan制定科学的工作方法（评估并控制工作、为了*5产能）The constant & intimate co-operation 员工和管理层的合作Techniques科学管理的方法：Work study techniques研究工作方法（分析任务、找出最有效的方法、不准出错） Planning & doing were separated规划人和实施者分离Jobs were micro-designed工作分解详细（简单、单一的任务）Workers were paid incentives员工薪水（激励作用）Mayo Human Relation School人际关系学说：注重social relationshipsHawthorne实验（宣泄效应、发泄不满、与领导层沟通交流—心情变得舒畅也感觉到了管理层的关心、生产效率提高）Marslow， Hertzberg后人际关系学说（Neo-human relations）——an open, dynamic organism with human psychological needs of growth, challenge, responsibility and fulfillment岗位中强调成长、责任感、成就感也能带来绩效的上升Peter Drucker Management Process管理过程：注重management concepts and practices、a manager or a business has one basic functioneconomic performance；管理过程的步骤（5步）管理过程的步骤：为组织设立目标、为目标工作、激励员工、工作评估衡量、培训员工Drucker认为：企业管理最重要的责任（overriding responsibility）：经济效益（economic performance）MintzbergManager roles管理者的角色（3大角色、10小角色）3大角色：interpersonal人际关系角色、informational信息角色、decisional 决策角色10小角色：3、3、4人际关系：figurehead首脑、leader 领导者、liaison person联络人信息角色：监管者monitor、发言人spokesman、信息传播者disseminator决策角色：企业家entrepreneur、资源分配管理recourse allocation administrator、商议者negotiator、传递者（解决问题者）mediator观点：管理者不能总是作为计划者、管理者工作乱且不连续、管理者每天有职责要履行等Leadership领导能力理论三大学派：Trait、Style、ContingentTrait：Certain characteristics common to successful leaderStyle学派代表人物：Ashridge—MGM分类、Blake & Mouton—MGM GridContingent学派代表人物：Fiedler—PDMs&PCMs，Adair—ACLHelfetz的Dispersed Leadership观点Style：代表人物（Ashridge—MGM分类、Blake and Mouton—MGM Grid）Ashridge：Management College Model领导分类4类Tells（autocratic）：领导做所有决策、按照交代的做——专制Sells（persuasive）：领导做所有决策、但员工需被激励Consults （咨询）：领导考虑下级的观点、最后还是领导决策Joins （democratic）：领导和下级一起做决策、consensus达成一致Blake and Mouton：Management Grid方格理论（关心工作、关心员工）、*5个特殊点1.1 Impoverished：双low型：对工作、员工都不关心9.9 Team：双high型：5.5 Middle Road（dampened pendulum）：对工作、员工平衡关心1.9 Country Club：对员工关心、不关心工作9.1 Task management：对工作关心、对员工不关心Contingency：根据变量而变化、*代表人物（Fiedler—PDM&PCM，Adair—ACL）Fiedler：Nature of leadership研究领导力的本质——部分因为态度attitude，部分取决于环境situation领导的分类：PDMs（和下级保持距离、注重工作）、PCMs（和下级亲近、关系好）影响领导有效的因素：上下级之间的关系、工作任务的结构清晰度、领导拥有的权利如何高效文章来源公众号：ACCA学习号（ID:studyacca）领导的情形：员工敬爱爱戴领导、任务结构清晰、领导权利至高Fiedler建议：PDM（structured）无论情形好坏都OK、PCM只有在favourable的时候才OKJohn Adair：行为中心领导（ACL）模型（建立在情况或功能之上、注重领导做了什么）三个变量：任务需求、组员个人需求、小组需求Effective leadership is a process of identifying and acting on that priority, exercising a relevant cluster of roles to meet the various needs. （有效领导需考虑以上三个变量）任务需求：initiating、information-seeking、diagnosing、opinion-seeking、evaluating、decision-making（发起、信息寻找、诊断、意见寻找、评估、做决定）组员个人需求：goal-setting、feedback、recognition、counselling、training（建立目标、反馈、意识、讨论、培训）小组需求：encouraging、peace-keeping、clarifying、standard-seeking（鼓励、保持和睦、清晰化、标准寻找）步骤：定义任务、计划、概述、控制、评估、激励、组织、建立模版Heifetz：Dispersed Leadership（组织中的任何一个人都可以发挥领导力和影响力管理者在团队建立和队员个人发展的作用：P352Belbin团队角色理论、Tuckman团队发展理论BelbinTeam role theory团队角色理论：9大角色*Plant：创造力creative、想象力imaginative、非正统unorthodox——解决难题——忽视细节，太全神贯注于高效的沟通*Resource investigator：外向extrovert、热情enthusiastic、善于沟通communicative——寻求发展机会、发展/加强联系——太过乐观、三分钟热度过去就失去兴趣*Co-ordinator（Chairman）：成熟mature、自信confident、好领导a chair person——阐明目标、提升决策、好授权（管理层）——操纵、代表个人工作*Shaper：挑战challenging、动感dynamic、抗压力strive on pressure——有推动力和勇气克服障碍——激怒/挑衅他人、伤害感情*Monitor/Evaluator：冷静、战略型strategic、判断力强discerning——评估所有选择、准确评判accurate judgement——缺乏鼓舞他们的内驱力和能力，太过批判性*Team Worker：合作cooperative、温和、感知力强、老练——聆听、建立、防止摩擦、平息风波calm waters——在关键情况下犹豫不决、容易被影响Implementer（company worker）：遵守记录、依赖性、保守、高效—把理想转换为现实——顽固的、对新的可能性反应迟钝Completer/finisher：勤勉、认真、焦虑——查处错误和纰漏，准时交付——过度担心、不远委任、吹毛求疵Specialist：专心single-minded、自启式self-starting、专注dedicated——提供少见的知识和技能——只对狭隘的前线有贡献、停留在学术性、忽略更大的蓝图TuckmanTeam development process团队发展理论：分4个阶段FSNP P355Forming：组建期、initial stage初期、introducing new ideas 引进信理念、trying to find out each other相互认识和了解Storming：动荡期、growing stage成长阶段、openning conflict unavoided不可避免的明显冲突、加强相互信任Norming：规范期、mature成熟期、norms & regulations建立规范和规章制度Performing：执行任务后来的补充：Dorming：步入正轨后的骄傲自满，导致退步Mourning/adjourning：衰退/休整期：group breaks up、回到forming stage*激励理论分类：内容理论、过程理论 P366 内容理论：What motivates people？提供满足自己需求的方法MaslowHierarchy of needs需求层次理论：五个层次 P367Physical生理需求：食物、住所Saftety安全需求：安全、有秩序、可预测性、免受威胁Love/Social爱/社会需求：关系、感情、归属感Esteem尊重需求：独立、认可、地位、他人的尊敬Self-actualisation自我实现：实现个人的潜力只有当一个层次得到满足，才会有对下一层次的需求。
财务国际资格证书名录
1.国际注册会计师（ACCA）2.国际注册会计师（ICPA）3.国际注册财务顾问师（RFC）4.国际会计师（AMIA）5.国际注册税务师(ICTA)6.国际财务会计师（IARI）7.国际注册法务会计师（ICFA）8.国际注册策划师 (CSP)9.国际注册内部审计师(CIA)10.国际金融策划师（CFP）11.国际精算师（FSA）12.国际特许财富管理师（CWM）13.国际企业风险管理师/国际助理风险管理师14.国际注册信息系统审计师(CISA)15.国际饭店业财务经理职业资格证书（PFM）16.国际金融理财师（CFP）17.注册国际投资分析师（CIIA）18.SII国际投资管理资证书（IAQTM)19.国际财务管理师（IFM）20.国际财务顾问证书(FAIQ)21.高级国际财务管理师（SIFM）22.注册特许财务策划师（FCHFP）23.注册财务策划师（RFP）24.注册金融分析师(CFA)25.注册财务顾问师（CFC）26.英格兰及威尔士特许会计师协会（ACA）27.英国国际会计师(AIA)28.英国财务会计师(IFA)29.英国特许管理会计师(CIMA)30.英国特许会计师(ACCA)31.英国成本会计师工会（ICEA）32.美国注册会计师(AICPA)33.美国注册金融分析师34.美国管理会计师(CMA)35.美国财务管理师(CFM)36.北美认证理财顾问师CFC37.澳洲CPA(CPA Australia)/澳大利亚注册会计师(ASCPA)38.澳大利亚国家会计师(NIA)39.加拿大特许管理顾问学会（CIMC）40.加拿大注册会计师(CGA)41.财务高级职业经理国际资格证书42.高级国际财务管理师级43.银行风险与监管国际证书44.剑桥大学财务管理资格证书（专业级）45.特许财富管理师（CWM）46.特许理财顾问师（ChFC）47.特许公认会计师公会中文财会资格证书(CDFA)48.认可财务策划师（CFPCM）49.独立财务顾问师（IFA）。
ACCA必考知识点：F1第二部分知识点
ACCA F1阶段需要记忆的内容有很多，小编在上篇同文章中就给大家介绍过了。
多余的话不多说，中公财经小编就给大家继续整理F1阶段第二部分的考试必考知识点。
希望能够对大家的acca考前复习提供帮助;Informal organization: 非正式组织An informal organization is loosely structured (结构松散的) flexible (灵活的), and spontaneous (自发的). It exists alongside the formal one.非正式组织的定义不是我们的考点，但是你要知道它是什么，尤其是它定义中这几个放飞自我的形容词，暗示了它非规范化的特征~Span of control：控制跨度(重要!)It refers to the number of subordinates directly responsible to a superior.一个superior直接控制的下属的数量，两个重点：下属的数量，而不是其他的数量;一定要体现直接控制，如果没有directly responsible 的字眼，就要找最能体现直接控制的描述，这是定义热门考点，一定要通过习题感受!Scalar chain：权力链条The chain of command from the most senior to the most juniorDelayering & downsizing：去层级和规模缩减Delayering：Reduction the number of management levels from bottom top.去层级是指去掉某个层级，一般level 前会给出层级名称，如middle management level 等downsizing: large numbers of managers and staff have been made redundant (人数的缩减，可能同时发生在各个层级上)Tall and flat organization:(图形记忆法)将这几个组织架的概念串连在一起，就是：Tall organization 的scalar chain 较长，span of control 较窄，而flat organization 则相反，通过delayering “去层级”，tall organization 可以变成flat organization。
acca考试操作题创意鞋带
acca考试操作题创意鞋带
acca考试题型：acca考试f阶段为机考模式，p阶段为笔试，机考题主要分为单选题和多任务题，笔考由客观题和主观题组成。
f1-4机考全是选择题，f5-f9实行分季考，题
型有选择题有论述题，每门考试的选择题和大题占比不同，p阶段只有笔试全是论述题。
acca考试f4科目题型
(一)客观题(objective test questions/ot questions)客观题是指这些单一的，题
干较短的，并且自动负则的题目。
每道客观题的分值为2分后，学生必须提问的完全正确
才可以罚球，即使提问恰当一部分，也无法获得分数。
(二)案例客观题(ot case questions)
案例客观题是acca导入的新题型，每道案例客观题都就是由一组与一个案例有关的
客观题共同组成的，因此建议学生从多个角度去思索一个案例。
这种题型能够较好的充分
反映出来学生将如何在实践中顺利完成这些任务。
案例客观题会发生在年9月份的笔试中，这意味著cbes考试和笔试的格式在本次考试中将完全一致。
ACCA考试介绍
（ 理 会 计 管
＋ 财 务 管
五 是 该 资 格 被 广 泛 尊 重 和 认 ｒ。 尤 其 在 欧 洲 走 向 大 一 －
统 后 ． ＡＣＣＡ 资 格 将 被 全 欧 洲 认 可 。 从 ２ ０７ 年 ０ １ 月 起 ． ２ ＡＣＣＡ 实 施 新 的 考 试 大 纲 ， 新
（ ） 业 阶 段 三 专 Ｅ 单 元 ： ９） ｎ ｏ ｍａ ｉ ｎ ｏ ｎ ｒ ｌ （ Ｉ ｆ ｒ ｔｏ ｆ ｒ Ｃｏ ｔｏ ＆Ｄｅ ｉ ｉ ｎ Ｍ ａ ｉ ｇ ｃｓｏ ｋｎ
管理 决 策信 息
（ 级 管 理 会 计 ＋ 高 级 财 务 管 理 ） （ ０） 高 ；１
ｆ 级 财 务 会 高
（ ） 础 阶 段 一 基
ｔｒ ｄ Ｃｅ ｔ６ｅ ｃ ｕ ｔ ｎ ｓ ｅ ｅ ｒｉ ｄ Ａｃ ｏ ｎ ａ ｔ，简 称
年 ， 日 前 全 球 最 大 的 同 际 会 计 师 组 织 。ＡＣＣＡ 的 国 际 是 地 位 举 足 轻 重 ， 联 合 围 在 确 定 其 环 球 课 程 时 ， 亦 是 以 ＡＣＣＡ 的 课 程 大 纲 作 为 蓝 本 。 有 关 人 十 介 绍 说 ． ＡＣＣＡ 培 训 突 强 调 活 ”： 是 学 制 、 试 灵 活 。 学 员 可 以 在 报 名 后 一 考 “ 个 灵 五 １ 年 内 ０
选 考 中 围 公 司法 或 英 国公 司 法 ．可 以 选 考 围 际 会 计 准
（ ） 书 阶 段 二 证
Ｃ 单 元 ： ５）ｎ ｏ ｍ源自ａｉ ｎ Ａｎ ｌ ｓｓ信 息 分 析 （ Ｉ ｆ ｒ ｔｏ ａｙ ｉ
息 系 统 ） （ Ａｕｄ ｔＦｒ ｍｅ ｒ 审 计 概 论 （ 计 学 ； ６） ｉ ａ ｗｏ ｋ 审 审 计 学 ） 。
：
acca F1ch8
Users of accounting information
Managers need information about the company’s current and future financial situation to assist them manage, plan and control
Managers have special access to information (*R-54:#2) Limited companies are required to make certain accounting information public, and have financial statements independently audited
2. Nature, principles and scope
Financial accounting is mainly a method of reporting the results and financial position of a business. Its principal function is to satisfy the information needs of persons not involved in the day-to-day running of the business (external users). Management accounting is a management information system which analyses data to provide a basis for managerial action. Its principal function is to satisfy the information needs of managers (internal users). *R-54:#1; *pilot paper #26
赶紧收藏丨ACCAAB(F1)常用单词中英文对照表
ACCA F1
ACCA F1单词表
ACCA COde Of EthiCS and
COn duct
ACCA道德行为准则
Acco Un ti ng Stan dards Board (ASB)
会计准则委员会
Ad hoc COmmitteeS
特设委员会
Ad valorem tax
从价税
AdVOCaCy threat
EXeCUtiVe COmmitteeS
执行委员会
EXeCUtiVe directors
执行董事
FiSCaI policy
财政政策
Flat orga ni Zati on
扁平化组织
Floor PriCe
最低限价
HUma n ReSOUrCe Man ageme nt
人力资源管理
Hybrid StrUCtUreS
倾向性威胁
Age ncy theory
代理理论
Aggregate dema nd
总需求
Aggregate SUPPIy
总供给
ArC elasticity of dema nd
需求弧弹性
BaCk-UP con trols
备份控制
Bala nce of Payme nts
国际收支
BUdget
预算
BUSin ess Strategy
混合结构
In come elasticity of dema nd
需求的收入弹性
In flati on
通货膨胀
LeaderShiP style
领导模式
Long run SUPPIy CUrVe
长期供给曲线
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Suppliers want to know about the company’s ability to pay its debts Customers need to know company is a going concern and is a secure source of supply
Government and it agencies need information to assess allocation of resources and activities of companies, and need a basis for national statistics The public need information about company’s contribution to a local economy and the effect of the company on the environment.
By law: companies must also file a copy of their accounts with the Registrar of Companies at Companies House By accounting standards By demand of some authorities (Revenues and Customs) or some institutions (banks) Voluntarily: employee reports
Providers of finance will want to ensure that the company is able to keep up with interest payments and repay the principals Revenue and Customs want to know about the business profits to assess the tax payable Employees need information about company’s financial situation to ensure their careers and salaries Financial analysts and advisers need information for their clients or audience
Managers need the most information
Shareholders need information to assess how effectively management is performing and how profitable the operation is Trade contacts
Management accounting (R-18:#5)
Treasurer
Each section is divided up into sections (p254 figure) Internal audit department is separated from finance department, and report to the audit committee, bypassing the financial director.
1 The purposes of accounting inf.
Accounting is a way of recording, analysing and summarising transactions of a business Functions: to comply with statutory regulations and to aid management in planning, control and decision –making Accounting systems are affected by business transactions
Why appropriate controls are necessary to business and to IT systems Describe and compare the relative benefits and limitations of manual and automated financial systems
Accounting and finance functions within tribution of accounting function to the formulation, implementation and control of the organisation’s policies, procedures, and performances Business needs of the users of accounting information
Structure of accounting functions
Finance director: has a seat on the board of directors
Financial controller
Routine accounting, reporting, cashier Cost accounting, budgetary control, financial management of projects Raising funds and investing funds, cash flow control
Users of accounting information
Managers need information about the company’s current and future financial situation to assist them manage, plan and control
2. Nature, principles and scope
Financial accounting is mainly a method of reporting the results and financial position of a business. Its principal function is to satisfy the information needs of persons not involved in the day-to-day running of the business (external users). Management accounting is a management information system which analyses data to provide a basis for managerial action. Its principal function is to satisfy the information needs of managers (internal users). *R-54:#1; *pilot paper #26
Management accounts provide information for planning and controlling the business
Competitors performance Cost/profit center performance Desirability of investment Past cost information Product profitability Sensitivity analysis Alternative options
How to obtain accounting inf.
The company (and also non-commercial undertakings) will be required to provide accounting information and prepare financial statements:
Only companies of a certain size (turnover over ￡5.6M) and publicly quoted companies need to appoint external auditors
Qualities of good accounting inf.
Ch8 The role of accounting
Study guide
The history and function of accounting in business Law and regulation governing accounting Financial systems, procedure and IT applications
Relevance: satisfy the needs of information users Reliability: independent verified Comprehensibility: understandable Completeness: present a rounded picture of economic activities Comparability: produced on a consistent basis to validate comparisons with other periods and similar companies Objectivity: as objective as possible Timeliness: what constitutes a long interval depends on the circumstances