ACCA考试考纲要点整理之F1
泽稷网校 ACCA F1 主要知识点总结
ACCA F1 主要知识总结ACCA F1 在ACCA 考试科目中难度较低，通过率相对较高，作为ACCA考试的起始科目很合适。
以下是ACCA F1 的知识点讲义，是对课本知识点的总结，帮助你尽快掌握知识点。
The business organisationChapter learning objectivesUpon completion of this chapter you will be able to:§ define the term organisation§ explain the need for a formal organisation§ distinguish between different types of organisation§ summarise the main areas of responsibility for different functions within an organisation§ explain how different departments co-ordinate their activities§ explain the nature and process of strategic planning§ explain the purpose of each level of organizational management.1 The nature of organisations1.1 What is an organisation‘Organisations are social arrangements for the controlled performance of collective goals.’ (Buchanan and Huczynski)The key aspects of this definition are as follows:§ collective goals§ social arrangements§ controlled performance.Expandable textAs yet there is no widely accepted definition of an organisation. This is because the term can be used broadly in two ways:§ It can refer to a group or institution arranged for efficient work. To organise implies that there is an arrangement of parts or elements that produces more than a random collection.§ Organisation can also refer to a process, i.e. structuring and arranging the activities of the enterprise or institution to achieve the stated objectives. The very work organisation implies that there is order or structure，There are many types of organisations, which are set up to serve a number of different purpose and to meet a variety of needs. They include:§ service companies§ factories§ retail companies§ political parties§ charities§ local councils§ the army, navy and air force§ schools.What they all have in common in summarised in the definition given by Buchanan and Huczynski:Organisations are social arrangements for the controlled performance of collective goals.’(a) ‘Collective goals’–organisations are defined primarily by their goals. A school has the main goal of educating pupils and will be organised differently from a company where the main objective is to make profits.(b) ‘Social arrangements’– someone working on his own does not constitute an organisation. Organisations have structure to enable people to work together towards the common goals. Larger organisations tend to have more formal structures in place but even small organisations will pide up responsibilities between the people concerned.(c) ‘Controlled performance’– organisations have systems and procedures to ensure that goals are achieved. These could vary from ad-hoc informal reviews to complex weekly targets and performance review.For example, a football team can be described as an organisation because:§ It has a number of players who have come together to play a game.§ The team has an objective (to score more goals than its opponent).§ To do their job properly, the members have to maintain an internal system of control to get the team to work together. In training they work out tactics so that in play they can rely on the ball being passed to those who can score goals.§ Each member of the team is part of the organisational structure and is skilled in a different task; the goalkeeper has more experience in stopping goals being scored than those in the forward line of the team.§In addition, there must be team spirit, so that everyone works together. Players are encouraged to do their best, both on and off the field.Test your understanding 1Which of the following would be considered to be an organisation(i) A sole trader(ii) A tennis club(iii) A hospitalA) (i), (ii) and (iii)B) (i) and (ii) onlyC) (ii) and (iii) onlyD) (i) and (iii) only文章来源：泽稷网校。
ACCAF1重点
F1重点1. Organisation:an organization is a social arrangement which pursues collective goals,which controls its own performance and which has a boundary separating it from its environment.1.Why do organization exist?(1)organization overcome people's individual limitations.(2)organization enable people to specialist in what they do best.(3)organization save time.(4)organization accumulate and share knowledge(5)organization enable synergy.2.Limited company: Limited company is a corporation with shareholders whose liability is limited by share, personal assets are distinct from company finance.3.Types of limited company4.NGO:NGO is an independent voluntary association of people acting together for some common purpose(other than achieving government officer or making money)anisational structure:Components of the organisationStrategic apex||Technologystructure ——Middle line ——support staff||Operating core●functional departmentation●Geographic departmentation●Product/brand departmentation●Matrix and project organization●Customer departmentation7.The shamrock organisation(Charles Handy)●Professionalconsist of professional, technicians ,managerspartnership with firm●Self employedhired on contractpaid in fees for results●Contingenttemporary and part-time workerspaid by the hour or day or week●Consumersdo the work of the organisatione.g. IKEA8. Span of control：the span of control refers to the number of subordinates immediately reporting to a superior official.9.The Anthonyhierarchy:Strategic(senior management),Tactical(middle management), Operational (supervisor/operative)10.Marketing:The marketing function manages an organisation’s relationship with its customers.11.What is the relationship between marketing and strategic management?●Corporate strategic plans aim to guide the overall development of anorganisation.●Marketing planning is subordinate to corporate planning but makes asignificant contribution to it and is concerned with many of the same issues.●The marketing department is the most important source ofinformation for the development of corporate strategy.●Specific marketing strategies will be determined within the overallcorporate strategy.12. Finance function: One of the most important expert roles in the organisationRole:●Raising money from different channels●Recording and controlling what happens to money●Providing information to managers to help them make decisions●Reporting to shareholders13.Sources of finance:●The capital markets●Retained earnings●Government sources●Bank borrowings●Venture capital●The international money and capital markets14.Types of committee●Executive committeeswith the power to govern or administer●Standing committeesor a particular purpose on a permanent basis to deal with routine business ●Ad hoc committeesto complete a particular task●Sub-committeesappointed by committees to relieve the parent committee of routine work ●Joint committeesbe formed to co-ordinate the activities of two or more committees●Management committees15.The qualities of good information●Accurate●Complete●Cost-beneficial●Relevant●Authoritative●Timely●Easy to use16.Culture and structure●Power culture (Zeus):is shaped by one individual(leader focused)●characteristics:❖The organisation is capable of adapting quickly to meet change❖Personal influence decrease as the size of an organisation gets bigger. ❖Personal have to get on well with each other for this culture to work.●Role culture(Apollo):is a bureaucratic culture shaped by rationality,rules and procedures●Characteristics:❖These organisation have a formal structure, and operate by well-established rules and procedures.❖Individuals are required to perform their job to the full and tend to learn an expertise without experiencing risk.❖The bureaucratic style can be very efficient in a stable environment, when the organisation is large.●Task culture(Athena):is shaped by a focus on outputs andresults(project-focused )●Characteristics:❖The task culture is reflected in project teams and task forces❖Performance is judged by results❖Task cultures are expensive, as experts demand a market price❖Task cultures also depend on variety.●Person culture(Dionysus):is shaped by the interests of individuals●Characteristics:❖In the three other cultures, the individual is subordinate to the organisation or task.❖But in this culture, the purpose is to serve the interests of the individuals within it.17.The impact of informal organisation on the business●Employee commitment●Knowledge sharing●Speed●Responsiveness●Co-operation18.Stakeholders of business organisation●Internal stakeholders(Managers /employees)●Connected stakeholders(Shareholders/ Bankers/ Suppliers/ Customers●External stakeholders(Government/ Interest/ pressure groups/ Professional bodies)government ➢jobs/ training/tax ➢tax increases➢Regulation➢legal actionInterest/ pressure groups ➢Pollution➢Rights➢other ➢Publicity➢direct action➢Sabotage➢pressure on governmentProfessional bodies ➢members ethics ➢imposition of ethicalstandards19.Business cycle●Recession to depression(经济衰退期到经济萧条期）When the economy is entering a recession:❖Consumer demand falls❖Production and employment falls❖Price level falls❖Confidence diminishes❖Investment remains low●Recovery to boom（经济恢复期到经济增长）When the economy has reached the recovery phase of the cycle:❖Confidence returns❖Output/employment/income will begin to rise❖Production and sales rise❖Profit levels will lead to optimistic business expectations❖Price level will rise slowly❖Investment rises20.Inflation：Inflation is the name given to an increase in price levels generally. It is also manifest in the decline in the purchasing power of money.21.Causes of unemploymentSeasonal employment and fictional unemployment will be short-term. Structural unemployment technological unemployment ,and cyclical unemployment are all longer term ,and more serious.ernment policies for managing the economyTHE AIM:❖To achieve economic growth❖To control price inflation❖To achieve full employment （失业率低，而不是零失业率）❖To achieve a balance between exports and imports23.Fiscal policy：Fiscal policy relates to government policy on taxation,public borrowing and public spending.It provides a method of managing aggregate demand in the economy.24.Monetary policy：Monetary policy relates to government policy on the money supply, the monetary system, interest rates, exchange rates and the availability of credit.25.26.Functions of taxation❖To raise revenues for the government.❖To cause certain products to be priced to take into account their social costs.❖To redistribute income and wealth.❖To protect industries from foreign competition.27.Direct tax and Indirect taxDirect taxis paid direct by a person to Revenue authority.it can be levied on income and profit or on wealth.it must be paid by everyone.e.g. income tax/corporation taxIndirect tax is collected from an intermediary (supplier) who then attempt to pass on the tax to consumers in the price of goods they sell. Specific tax is charged as a fixed sum per unit sold.ad valorem tax is charged as a fixed percentage of the price of the good.28.Objectives of monetary policyMonetary policy can be used as a means towards achieving ultimate economic objectives for :❖Inflation❖The balance of trade❖Full employment❖Real economic growth29.BOP:A balance of payments (BOP) sheet is an accounting record of all monetary transactions between a country and the rest of the world. These transactions include payments for the country's exports and imports of goods, services, and financial capital, as well as financial transfers. 30.宏观分析:PEST: political-legal , economic, social-cultural,technological .微观分析: include those areas which have a direct impact on the orgnisation.Five competitive forces:❖the threat of new entrants,❖the threat of substitute products or service,❖the bargaining power of customers,❖the bargaining power of suppliers,❖the current competitors❖in the industry.31.Employment protectionretirement Organisations encourage retirementresignation People resign for many reasons, personal and occupational. dismissal The termination of an employee’s contract by the employer.petitive forces33.34.Accounting:Accounting is a way of recording, analysing andsummarising transactions of business.ers of financial statements and accounting information❖Managers of the company.❖Shareholders of the company❖Employees of the company.❖Trade contacts❖Providers of finance to the company❖Her majesty's revenue and customs❖Financial analysts and advisers❖Government and their agencies❖The public36.Financial accounting VS management accountingFinancial accounting is mainly a method of reporting the results and financial position of a business.Financial accounting should be presented to the certain outsiders who need information about a company: shareholders/suppliers/customers/employees/tax authorities/the general public.Management accounting is a management information system which analyses data to provide information as a basis for managerial action.The concern of a management accountant is to present accounting information in the form most helpful to management.37.IASB：International Accounting Standards BoardIASs：International Accounting StandardsGAAP：Generally accepted accounting practice38.F1 p195 business transactions39. Manual vs computerised accounting systemsManual accounting systemsThe disadvantages of Manual accounting systems:❖productivity❖slower❖Risk of errors❖Less accessible❖Alterations❖Quality of output❖bulkcomputerised accounting systemsThe advantages of computerised accounting systems:❖It become possible to make just one entry in one of the ledgers which automatically updates the others.❖Users can specify reports, and the software will automatically extract the required data from all the relevant files.❖Both of the above simplify the workload of the user.The disadvantages of computerised accounting systems:❖Usually,it requires more computer memory than separatesystems-which means there is less space in which to store actual data. ❖Because one program is expected to do everything,the user may find that an integrated package has fewer facilities than a set of specialised modules.40.Internal audit vs external audit41.Fraud:fraud may be generally defined as ' deprivation by deceit ' .in a court case ,fraud was defined as ' a false representation of fact made withthe knowledge of its falsity, or without belief in its falsity,or without belief in its truth,or recklessly careless ,whether it be true or false.42.teeming and ladingThis is one of the best known methods of fraud in the sales ledger area.basically teeming and lading is the theft of cash or cheque receipts.setting subsequent receipts,not necessarily from the same customer against the outstanding debt conceals the theft.43.Power and influence44.Henri Fayol: five functions of management45.Taylor : scientific managementThe key elements of scientific management techniques:❖Work study techniques were used to analyse tasks and establish the most efficient ways to use.❖Planning and doing were separated.❖Jobs were micro-designed: divided into single, simple task components.❖Workers were paid incentives.46. Elton Mayo: human relationsAccording to Hawthorne studies from 1924 to 1932, he concluded: Workers have social or belonging needs .Productivity depends mainly on working attitude and relationships with those around you.Neo-human relations school:It relates to workers have more needs in the job, such as challenge, responsibility, personal development and so on.47.Mintzbery: the manager’s role48.leadership: ‘The activity of influencing people to strive willingly for group objectives.’----Terry●The key leadership skills:❖Entrepreneurship: have the ability to spot business opportunities.❖Interpersonal skills❖Decision-making and problem-solving skills❖Time-management and personal organisation❖Self-development skills.49.theories of leadership50.the Ashridge Management College Modelmaking might become a very long process.51.Blake and Mouton’s managerial Grid52.groups:A group is any collection of people who perceive themselves to be a group.❖ A sense of identity.❖Loyalty to the group.❖Purpose and leadership.53.TeamsA team is a small number of people with complementary skills who are committed to a common purpose, performance goals and approach for which they hold themselves basically accountable.---- Katzenbach and Smith 54strengths of team workin55.Belbin: Nine team roles——nine team role56.team developmentStep 1: Forming 行程阶段The team is just coming together. The individuals will be trying tofind out about each other, and about the aims and norms of the team. The objectives being pursued may as yet be unclear and a leader may not yet have emerged.Step 2: Storming调整阶段The conflicts between team members may happen. The original objectives, procedures and norms may be changed .Step 3: Norming规范化阶段A period of settling down: there will be agreements about work sharing, individual requirements and expectations of output. Norms and procedures may evolve.Step 4: Performing表现阶段The team sets to work to execute its task. The difficulties of growth and development no longer hinder the group’s objectives.Later writers added two stages Tuckman’s model:（属于休整期）●Dorming.Once a group has been performing well for some time, it may get complacent/full, and fall back into self-maintenance functions, at the expense of the task.●Mourning/adjourning.The group sees itself as having fulfilled its purpose is due to physically disband.57.theories of motivationContent theories and Process theories58.content theories of motivation——Maslow’s hierarchy of needs59.Job enrichment工作丰富化Job enrichment is planned,deliberate action to build greater responsibility,breadth and challenge of work into a job.Job enrichment is similar to empowerment.60.Job enlargement扩大就业Job enlargement is the attempt to wide jobs by increasing the number of operation in which a job holder is involved.61.pay as a motivatorpay as a motivator：Pay is the most important of the hygiene factors, but it is ambiguous in its effect on motivation.62.principles of time managementPrinciples of time management include❖Goals: specific,measureable,attainable,realistic and time-bounded❖Action plans❖Priorities(优先权）❖Focus：one thing at a time❖Urgency:urgency should always be considered together in prioritising tasks.❖Organsation:an ABCD method of in-tray management.(Act on the item immediately.Bin it .Create a define plan for coming back to the item.Delegate it to someone else to handle.)63.improving time management❖Plan each day. The daily list should include the most important tasks as well as urgent but less important task.❖Produce a longer-term plan. This can highlight the important tasks so that sufficient time is spent on them on a daily basis.❖Do not be available to everyone at all times.❖Stay in control of the telephone.64.work planningWork planning consists if a number of basic steps.❖Allocating work to people and machines.(sometime called loading) ❖Determining the order in which activities are performed(prioritising:sometimes called activity scheduling or task sequencing)❖Determining exactly when each activity will be performed❖Establishing checks and controls to ensure that deadlines are beingmet and that routine tasks still achieving their objectives.65.coaching , mentoring , counselling❖Coaching is an approach whereby a trainee is put under the guidance of an experienced employee who shows the trainee how to perform tasks.(coaching focuses on specific objectives)❖Mentoring is a long-term relationship in which a more experienced person as a teacher, counsellor, role model, supporter and encourager, to foster the individual’s personal and career development.●The differences between coaching and mentoring:❖The mentor is not usually the protégés immediate superior❖Mentoring covers a wide range of functions, not always related to current job performance.❖Counselling(意见）can be defined as ' a purpose relationship in which one person helps another to help himself. It is a way of relating and responding to another person so that that person is helped to explore his thoughts,feelings and behaviour with the aim of reaching a clearer understanding. The clearer understanding may be of himself or of a problem,or of the one in relation to the other.(counselling is non-directive.)munication patterns or networks(p341)❖The circle. Each member of the group could communicate with onlytwo other in the group, as shown.❖The chain.❖The "y"❖The wheel67.The communication process(p342)68.Job advertisingQualities if a good job advertisementContents of a job advertisement ( the organisation,the job,conditions,qualifications and experience,reward , application process) Advertising mediaChoosing(the type of organisation ,the type of job,the cost of advertising ,the readership and circulation,the frequency）69.The limitations of interviews:70.Equal opportunities is an approach to the management of people at work based on equal access and fair treatment, irrespective of gender, race, ethnicity, age, disability, sexual orientation or religious belief.71.There are three types of discrimination:❖Direct discrimination：occurs when one interested group is treated less favourably than another. (相同工作待遇不同）❖Indirect discrimination：occurs when a policy or practice is fair in form, but discriminatory in operation.（工作上歧视）❖Victimisation（欺骗）：occurs when a person is penalised for giving information or taking action in pursuit of a claim of discrimination.（申诉时受到不平等的对待）The legislation does not permit positive discrimination:actions which give preference to a protected person , regardless of genuine suitability and qualification for the job.72.Diversity（差异）policy①Analyse your business environment②Define diversity and its business benefit③Introduce diversity policy into corporate strategy④Embed（嵌入）diversity into core HR processes and system⑤Ensure leaders implement policy⑥Involve staff at all levels⑦Communicate, communicate ,communicate⑧Understand your company's needs⑨Evaluate73.learning styles: Honey and Mumford●Theorists(理论型学习者）❖Programmed and structured❖Designed to allow time for analysis❖Provided by teachers who share their preference for concepts and analysis●Reflectors（思考型学习者）❖Observe phenomena, think about them and then choose how to act❖Need to work at their own pace❖Find learning difficult if forced into a hurried programme❖Produce carefully thought-out conclusions after research and reflection❖Tend to be fairly slow, non-participative and cautious●Activists（行动型学习者）❖Deal with practical, active problems and do not have patience with theory❖Require training based on hands-on experience❖Are excited by participation and pressure❖Are flexible and optimistic●Pragmatists（实用型学习者）❖Only like to study if they can see a direct link to real, practical problems❖Are good at learning new techniques through on-the- job training❖Aim to implement action plans❖May discard good ideas which only require some development74.The learning cycle: KolbConcrete experience(act)→observation and reflection(analyse)→formation of abstract concepts and generalisations(suggest)→applying/testing the implications of concept in new situations(apply) 75.Maier’s three types of approach to appraisal interviews1.The tell and sell style(告诉和销售法）The manager tells the subordinate how she has been assessed, and then ties to ‘sell’(gain acceptance of ) the evaluation and the improvement plan.Weakness is that communication is one-sided and easy to cause subordinate defensive reaction.To improve the future work is not very ideal.2.The tell and listen style（告诉与聆听法）The manager tells the subordinate how she has been assessed, and then invites the appraisee to respond. The employee is encouraged toparticipate in the assessment and the working out of improvement targets and methods. But the performance improvement is still limited.3. The problem-solving style（问题解决法，best one)Encourage manager and subordinate established initiative and open communication. The discussion is centred not on the assessment, but on the employee’s work problems. They share each other's opinions, discussed it together, and find the solutions.This method is suitable for future development of subordinate.。
ACCA考试知识点：抓住F1的必考知识点助你拿到高分
对于很多小伙伴来讲，F1阶段的考试属于基础性质的考试。
但是有很多的知识点是需要进行复习的。
下面中公财经小编给大家整理了一些重点的知识点，供大家在考试的时候进行复习。
Price theory：价格理论Price theory is concerned with how market pieces for goods are arrived at through the interaction of demand and supply.在完全竞争市场中，市场可以通过自己的调整达到均衡价格，并不需要人为的干预，比如某时刻市场的价格高于了均衡价格，就会导致消费者嫌贵，不愿意买，供应商因为价格高而愿意卖，市场出现供给大于需求的情况，这种情况不会长久，因为长时间没人买，商品就要降价，使得商品价格降回均衡价格，反之亦然，这就是Price mechanism 价格机制的调节，它使市场价格围绕均衡价格上下波动，所以价格机制在一定程度上是可以通过对供求的调节分配市场资源的。
Aggregate supply：社会总供给Aggregate demand：社会总需求【注意】：aggregate 是在宏观经济中才会出现的概念，是指社会每个单独经济体(个人或是组织)供给或需求的总和;总需求是由consumption 消费, investment 投资, government spending 政府支出, exports minus imports 净出口这四个部分构成的。
因此我们说的拉动需求，刺激经济一般都是通过扩张型的财政或货币政策来影响这四个构成部分，比如通过财政政策增大政府支出，或通过货币政策，调节利率来刺激投资和消费，这些通过影响需求来影响经济产出的政策就是我们说的demand side policy，需求则政策;当AD>AS 时，会产生inflationary gap (通货膨胀缺口)，这时社会达到充分就业的状态，资源被充分利用了，可以说总供给已经没有上升的空间了，因此这时需求的增加不会再带动供给的增加，而会导致物价的上涨，进一步引发通货膨胀;Sustainability：可持续发展Using resources in such a way that do not compromise the needs of future generations.既满足当代人的需求，又不损害后代人满足其需求的发展。
acca各科考试大纲
acca各科考试大纲ACCA各科考试大纲是ACCA考试的重要参考，它详细说明了每门考试科目的内容、考试形式和评分标准。
以下是一些ACCA主要科目的考试大纲概述：1.F1《商业与科技》：本科目涵盖了商业组织、管理、营销、信息技术等方面的知识，旨在测试考生对商业运营和科技应用的理解能力。
2.F2《管理会计》：本科目主要涉及管理会计的基本概念、成本分类、预算编制、差异分析等内容，旨在培养考生的管理会计技能和决策能力。
3.F3《财务会计》：本科目主要考察财务会计的基本原则、财务报表的编制和解读、会计政策的选择等方面，旨在培养考生的财务会计技能和财务报告分析能力。
4.F4《公司法与商法》：本科目主要涉及公司法、合同法、商法等法律领域的基本概念和原则，旨在培养考生的法律意识和商业法律应用能力。
5.F5《业绩管理》：本科目涵盖了业绩评估、成本管理、预算控制等方面的内容，旨在培养考生的业绩管理技能和成本控制能力。
6.F6《税务》：本科目主要涉及税务法规、税务筹划、税务申报等方面的知识，旨在培养考生的税务处理能力和税务筹划能力。
7.F7《财务报告》：本科目是F3的延伸，更深入地探讨了财务报告的编制和分析，包括合并报表、财务分析等内容，旨在培养考生的高级财务报告技能和分析能力。
8.F8《审计与认证业务》：本科目主要涉及审计程序、内部控制评估、风险管理等方面的知识，旨在培养考生的审计技能和风险管理能力。
9.F9《财务管理》：本科目涵盖了投资决策、融资决策、资本结构管理等方面的内容，旨在培养考生的财务管理技能和资本运作能力。
10.P级科目（P1-P7）：这些科目是ACCA的高级阶段课程，涵盖了更专业、更深入的领域，如高级业绩管理（P1/P3）、高级财务管理（P2）、高级税务（P6）、高级审计与鉴证（P7）等。
这些科目旨在培养考生在专业领域的高级技能和知识应用能力。
ACCA机考F1-F4考试题型及考试重点
ACCA机考F1-F4考试题型及考试重点ACCA考试Fundamental level F阶段最开始的考试科目F1-F4就是机考科目，2018年3月以后，ACCA考试科目F5-F9也将全面进入机考时代。
当然，如果你已经免考ACCA F阶段了，这篇文章就可以略过了，But,如果你还需要跟ACCA F阶段继续周旋和鏖战，那么，以下内容，你要仔细看喽！ACCA考试科目F1-F4的考试内容分为2大模块，Section A &Section B, Section A以单选，多选和判断题为主要类型的题目。
每题1-2分，这个部分的题目，单选判断不必说，对则得分，错则不得分。
多选题则有统一标准，全对才得分，如果出现任一单一选项错误，也不得分。
所以，在做这类题目时，知识点掌握全面扎实才是得分王道！Section B 里面以多任务题为主，什么叫多任务题？题目会引入较长的案例分析，还有图表需要理解分析，题目会以单选或者多选的形式出现，这里的单选选项会超过4个，增加了选择难度，而这个部分的多选，如果能够选对部分选项也能够拿到部分分数，而不会像Section A里面的多选题卡分卡的那么严格。
以上2段内容讲述清楚了题目模块和题目类型，下面我们一起来看一下F1-F4题目分值分布：F1 / FABSection A （总计76分）：46道题，每道题1分或2分Section B （总计24分）：6道多任务题MTQs，每道题4分F2 / FMASection A （总计70分）：35道题，每道题2分Section B （总计30分）：3道多任务题，每道题10分F3 / FFASection A （总计70分）：35道题，每道题2分Section B （总计30分）：2道多任务题，每道题15分F4Section A （总计70分）：45道客观题，其中20道题每题1分；25道题每题2分Section B （总计30分）：5道多任务题，每道题6分考试开始前，监考人员会宣读考场纪律；考生需要在电脑上输入个人信息，监考人员会核对考生的身份；身份核对后，电脑上会显示出3页考试操作指南，考生仔细阅读，得到监考人员的允许后才可点击考试科目，开始考试。
accaf1知识点
accaf1知识点
ACCAF1 (Accountant in Business) 是Association of Chartered Certified Accountants (ACCA) 资格考试中的一部分。
这部分考试的目的是测试考生对商业环境和管理会计的理解。
ACCAF1考试的知识点主要包括以下几个方面:
商业环境: 考生需要了解商业环境中各种因素，如经济、竞争、法律、社会文化等对商业活动的影响。
管理会计: 考生需要了解管理会计的概念、方法和工具,如成本-效益分析、预算管理、指标管理等.
财务报告分析: 考生需要了解如何分析财务报告,如财务比率分析,财务状况分析和现金流量分析等.
组织管理: 考生需要了解组织管理的概念和方法,如组织结构、管理风格、人力资源管理、绩效管理、团队建设等
沟通与商务写作: 考生需要掌握商务沟通和商务写作的技能,如书面和口头沟通、文件编写、演示文稿等
信息技术: 考生需要了解信息技术的基本概念和应用,如数据库、电子商务、网络和互联网等
这些知识点都是考试的重点, 考生需要通过学习和练习来掌握这些知识点, 以便在考试中取得好成绩。
ACCA考试知识点：F1必考定义介绍
很多小伙伴在进行acca备考时，可能会遇到这样一种问题。
那就是F1阶段的需要背的知识点太多不知道应该如何去复习，老师画的重点基本上把全书重新整理了一遍。
鉴于这种情况，除去平时的努力学习，与认真复习。
中公财经小编给大家整理了一些F1阶段的必考知识点，以备同学们在考前进行记忆;1) Organization：组织(关键词记忆法)social arrangement (社会群体;社会分工)collective goals (追求共同的目标)controlled performance(控制自己的表现)boundary (和外界有明显分界)2) Stakeholder：利益相关者(拆分记忆法)Stake (利益)+ holder (持有者)Stakeholders are those individuals or groups that, potentially, have an interest in what the organization does.3) Synergy：协同效应(数字记忆法)1+1>2;2+2=5The combined output of a number of individuals working together will exceed that of the same individual working separately.(注意：这里的working together不只是人与人之间的合作，也可以指企业和企业之间的合作, 这个定义在考试中还可能以情景的形式出现，比如两个企业都无法单独做某项业务，通过企业合并却可以做到，实现资源共享和互补，从中获得盈利，这也是协同效应)4) Microeconomics: 微观经济学(关键词记忆法)Microeconomics focuses on how the individual parts (包括某个消费者、企业以及产业) of an economy make decisions about how to allocate scarce resources (稀缺资源的分配问题)5) Utility & marginal utility: 效用和边际效用(说“人话”)Utility : the pleasure or satisfaction or benefit derived by a person from the consumption of goods.即通过消费商品带来的满足感(快感)Marginal utility : 每额外消费一单位的商品带来的满足感“边际”都是由“one additional unit”带来的，包括我们学的marginal revenue / cost, 边际收益/成本，也是指每卖出/生产一单位商品的收益/成本。
ACCA必考知识点：F1阶段第三部分必考知识点
关于ACCA必考知识点，中公财经小编在上面就给大家详细的介绍过了。
下面就第三阶段的ACCA必考知识点给大家详细的介绍一下吧;Cost schedule:成本核算，核算企业各个环节产生的成本，题目中出现Cost schedule 可能还会提到cost standard card，标准成本卡，即记录标准成本应该是怎样的。
Variance reports:The variance reports detail the difference between the actual performance and the budgets and explain any material variances.将实际和预算进行比较，解释差异Exception reports:Exception reporting focuses on attention on those items where performance differs significantly from standard or budget.Exception reports 有两点要特别注意：注意和Variance report 的区分，一个是预算和实际的比较，一个是与标准和预算发生严重偏离时的报告，差异分析是不管有没有严重偏离都要分析的Exception 虽然是例外、异常的意思，但注意，但它本身是财务方面的报告，不是公司只要有异常都用它，题目中让我们选Exception reports 的情境时可能会出现和财务无关的迷惑选项Module:A module is a program which deals with one particular part (专门处理某一部分) of a computerized business accounting system.SOFP (资产负债表)：Statement of financial position:Give a true and fair view of state of affairs of the company as at(在报告的时点上公司的资产状况，是时点数)the end of the financial year.在资产负债表上能看到的信息：公司的资产以及负债情况，流动性等P&L (利润表)：Statement of comprehensive income/income statement/profit or lossGive a true and fair view of the profit or loss of the company for (在报告期间的损益，是时段数) the financial year在利润表上能看到的信息：公司的收入成本和费用Internal control & internal check (内部控制)An internal control is any action taken by management to enhance the likelihood that established objectives and goals will be achieved.提高实现目标的可能性Internal check (内部检查)Internal check: checks on day-to-day transactions(区分点是内检查是检查日常的交易，内部检查是内部控制的一部分)Control environment:It is overall context of control, in particular the attitude of directors and managers towards control. Actually, the nature of control environment refers to the management style, corporate culture and values shared by all employees.关于控制环境，题目目中比较常出现的是管理层对于控制的态度，如果管理层不了解、不重视公司的控制，是控制环境薄弱的体现。
ACCA F1易混淆知识点总结
ACCA F1之易混淆知识点总结今天我们来和各位考生总结一下ACCA F1这科中比较容易混淆的知识点。
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.5.Internal controlAn internal control is any action taken by management to enhance the likelihood that established objectivity and goals will be achieved.Management plans,organizes and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved.6.Internal checkAn internal check is defined as the checks on the day-to-day transactions whereby the work of one person is proved independently or is complementary to the work of another,the object being the prevention or early detection of errors and fraud.7.Connected&external stakeholdersConnected and internal stakeholders are primary and the external stakeholders are secondary.There are agreements or contracts between the primary stakeholders and the organizations.The secondary stakeholders have indirect influence on the companies.8.StagflationIt occurs where there is a combination of high unemployment and high inflation caused by a price shock and inflexibility in supply.So CPI and unemployment rate is increasing.But the GDP is not growing.9.Leadership&managementLeadership is the process of influencing others to work willingly towards goals,to the best of their capabilities,perhaps in a manner different to that which they would otherwise have chosen.Management is the process of getting actives completed efficiently and effectively,with and through other people.10.Effectiveness&EfficiencyEffectiveness means whether the results are complied with the goals or purposes.So it is about “what to do”.Efficiency means the low wastage or loss to produce the maximum output.It is about“how to do”.此文为浦江.财经原创，如需转载请注明出处！。
ACCA F1 知识点总结
anization: Social Arrangement, Collective Goals, Control, Performance, Boundary2.Synergy:3.Profit – Non-profitPrivate – Public4.Limited Company:Separate legal personality from its owners/shareholders;Ownership and control are legally separate;Types: private limited companies—public limited companies5.NGOCo-operatives – Associations6.Stakeholder: individuals/groups, InterestInternal: Managers & EmployeesPrimaryConnected: Shareholders, Bankers, Suppliers, CustomersSecondary External: Government, Interest/Pressure Groups, Professional bodies7.Mendelow Matrix AnalysisPEST: Political-legal, Economic, Social-cultural, Technological9.SWOTInternal appraisal: Strengths & WeaknessExternal appraisal: Opportunities & Threats10.Value Chain (Porter)∙Value activitiesPrimary activities: Inbound logistics; Operations; Outbound logistics, Marketing & Sales;ServiceSupport activities: Firm infrastructure; HR; Procurement; Technology DevelopmentLinkagepetitive advantage- Porter’s five forces model∙The threat of new entrants (& barriers to entry to keep them out)∙The threat from substitute products∙The bargaining power of customers∙The bargaining power of suppliers∙The rivalry amongst current competitors in the industry12. Business Cycle:∙Recession∙Depression∙Recovery∙Boom13.Cause of UnemploymentReal wage unemployment: trade union, minimum wage rateFrictional: difficulty in matching quickly; temporarySeasonal: certain industries, e.g.: building, tourism and farmingTechnological: a form of structural one; new tech, automation Cyclical or demand-deficient:14.Macroeconomic policy objectives:∙Achieve economic growth∙Control price inflation∙Achieve full employment∙Achieve a balance between exports and imports15.Fiscal Policy∙Taxation∙Public borrowing∙Public spending16.5Ms : inputs for org.’s micro-environment∙Materials∙Money∙Men∙Machines∙Management17.Substitutes & Complements18.PED: Price elasticity of demand% change in quantity demanded=% change in priceChange in quantity demandedAverage quantityArc price elasticity of demand =Change in priceAverage priceChange in quantity demandedOriginal quantityPoint price elasticity of demand =Change in priceOriginal price19.Income elasticity of demand% change in quantity demanded=% change in income20.Cross elasticity of demand% change in quantity demanded of good A=% change in the price of good BSubstitutes: Positive – fall in price of A, reduce demand of B Complements: Negative – fall in price of A, raise demand of B21.Normal goods – Inferior goods22.Shift of the demand curve1)Shift to the right∙Rise in household income∙Substitute price rise∙Complement price fall∙Change in tastes towards this product∙Expected price rise∙Population increase2)Movement along a demand curve∙Contraction∙Expansion23.Short run supply curve – Long run supply curve ****24.Factors influencing the supply quantity∙Cost of making the good∙Prices of other goods∙Expectations of price changes∙Changes in technology25.Marginal Utility , Consumer Surplus, Producer Surplus26.Maximum prices, Minimum prices, Minimum wages27. Informal Organization28.Mintzberg : five components of all organizationStrategic Apex, Middle Line, Operating Core, Support Staff, Technostructure 29.∙Functional departmentation∙Geographic departmentation∙Product/Brand departmentation∙Customer departmentation∙Divisionlisation∙Hybrid structures∙Simple structure / entrepreneurial structure∙The new organization29.The Shamrock Organization∙Self employed∙Contingent∙Professional∙Consumers30.Span of ControlScalar ChainTall organizationFlat organizationDelayering: management levels31.Levels of strategyCorporateBusinessOperational/functional32.The Anthony hierarchy∙Strategic management∙Tactical management∙Operational management33.Centralisation & Decentralisation34.R&D∙Pure research; Applied research ; development∙Two categories: product research—new productProcess research—process, productivity, planning, quality ∙Should be closely co-oridnated with markting35.Purchasing Mix∙Quality∙Quantity∙Price∙Delivery36.Marketing Mix: 4Ps∙Product∙Price∙Place∙PromotionService marketing: 4Ps+people, process, physical evidence37.HRM objectives∙Effective human components∙Develop and motivate∙Social and legal responsiblities38. Elements of culture1)Observable behavior: behavior, artefacts, attitudes2)Underlying values and beliefs3)Hidden assumptions39.Harrison’ s four types of culture (Handy gave names of Greek deities)∙Power Culture—Zeus∙Role Culture—Apollo (formal structure, bureaucracy)∙Task Culture—Athena (project)∙Existential/Person culture—Dionysus40.National Culture—The Hofstede Model∙Power distance: High PD; Low PD∙Uncertainty Avoidance: High UA, Low UA∙Individualism: High, Low∙Masculinity: High, Low41.Corporate GovernanceDefinition: System by which org. is directed and controlled by senior officersPrinciples: Integrity; Accountability; Independence; Good management42.Stewardship TheoryAgency Theory (management service their own self-interest)Stakeholder Theory (development of stewardship theory)ernance Principles∙Minimize risk∙Ensure adherence/satisfaction of the strategic objectives∙Fulfill responsibilities to all stakeholders/ Minimize potential conflicts of interest∙Establish clear accountability∙Maintain independence (NED, internal/external auidtors)∙Provide accurate and timely reporting of trustworthy/independent financial and operational data∙Encourage more proactive involvement44.Good Governance: risk management; internal control; accountability in ethical/effective wayPoor Governance:Domination by a single individualLack of involvement of boardLack of adequate control functionLack of supervisionLack of independent scrutinyLack of contact with shareholdersEmphasis on short-term profitabilityMisleading accounts and information45.Strategies for Corporate Social ResponsibilityProactive: take full responsibilitiesDefence: avoid additional obligationsAccommodation: will act probably when encouragement from special interest groups orwill result in government intervention46. Levels of RegulationLaw-Corporate governance-Social responsibility-Ethics47.First Printed explanation of double-entry bookkeeping : 1494 Luca Pacioli48.Qualities of good accounting informationRelevance; Comprehensibility; Completeness; Objectivity; Timeliness; Comparability49.Structure of accounting functionsFinancial controller/accountants: 关于报表的Non-current asset registerReceivables ledgerDebt collectionPayables ledgerPayrollGeneral Ledger, quarterly accounts etc./ Financial accountsStatutory accountsVAT returns TaxationManagement/Cost accountingInventory.materials/labour/expense/overheads/varianceBudget/project appraisalInternal Audit--Separate from finance dept.Report to Audit committee50.Unqualified/Clean reportQualified report51.Regulation systemCompany Law requires companies to prepare accounts and regulates their form and content.Accounting concepts are applied by individuals using their subjective judgementAccounting standards help to eliminate subjectivityEU issues directives on accounting matters which we must applyInternational Financial Reporting Standards (IFRS) aim to harmonize accounting round the worldGAAP is a collection of rules from various sources, governing accounting52.External reports: Statement of financial position & income/comprehensive statement & Cashflow statementInternal reports: Budgets; Cost Schedules; Variance report53.The main business financial systems∙Payroll System∙Purchase system- Payables ledger system∙Sales system- Receivables ledger system∙Cash54.Manual and computerized accounting system55.Main purpose of internal control systemFacilitate its effective and efficient operation to respond to business, operational, financial, compliance and other risks. Safeguard assets, identify & manage liabilities.Ensure quality of internal/external reporting.Ensure compliance with applicable laws and regulations.56.Control environment1)Definition: influenced by management’s attitude, org. structure and values & ablilities ofemployees.2)Elements✧Clear strategies✧Culture, code of conduct, HR policies, performance reward system✧Senior management demonstration✧Clear definition of authority, responsibility and accountability✧Communication✧Knowledge, skills and tools57.Control procedures1)Classification:Administration: channels of communication and reporting responsibilitiesAccounting: recording transactionsPrevent: errorsDetect: errorsCorrect: minimize or negate the effect of errorsDiscretionary: human discretionNon-discretionary: automatically by system and cannot be overriddenVoluntary:Mandated: required by law and imposed by external authoritiesManual: one-to-one relationshipAutomated: programmed proceduresGeneral:Application:Financial2)Types of financial control procedures: SPAMSOAP∙Segregation of duties∙Physical∙Authorization and approval∙Management∙Supervision∙Organization∙Arithmetical and accounting∙Personnel58.Aims of Internal Checks (checks day-to-day)---Division of work59.Characteristics of a good internal control systemA clearly defined org. structureAdequate internal checksAcknowledgementPhysical securityClearly defined system for authorizing transactionPost-viewAuthorization, custody and re-ordering proceduresPersonnelInternal audit60.Internal Audit: part of the internal control systemObjectives:Features: Independence & Appraisal5 Types: Operational auditSystem audit (Compliance test & Substantive test)Transaction auditSocial auditManagement investigations61.Physical ThreatsFire: most serious hazardWater:WeatherLightingTerrorist activityAccidental damage62.Controls into information system∙Security Control∙Integrity ControlInput control;Processing control;Output control;Back-up control(Regular back-up, Archive plans, Disaster recovery)Passwords and logical access systemsAdministrative controlsAudit TrailSystem integrity with a PC & LAN & WAN∙Contingency controls: Disaster recovery plan63.Fraud:✧Removal of funds or assets✧Misrepresentation of the financial position of a business64.Removal of funds or assets✓Theft of cash✓Theft of inventory✓Payroll fraud✓Teeming and lading (one of the best known methods of fraud)✓Fictitious customers✓Collusion with customers✓Bogus supply of goods and services✓Paying for goods not received✓Meeting budgets / target performance measures✓Misuse of pension funds or other assets✓Disposal of assets to employeesOver-valuation of inventoryIrrecoverable debt policy may not be enforcedFictitious salesManipulation of year and eventsUnderstating expensesManipulation of depreciation figures66.Prerequisites for Fraud1)Dishonesty2)Motivation: Calculation of potential rewards and potential sanctions3)Opportunity67.Assessing the risk of Fraud1)External factorsTechnological developmentsIncreased competitionNew legislation or regulationEconomic or political changesChanging customer needs2)Internal factorsChanged operating environmentRapid growthNew personnelNew technologyNew or upgraded management information systemsNew productsNew overseas operationsCorporate restructuring3)Business risksProfit levels/margins deviating significantly from the industry norm Market opinionComplex structure4)Personnel risksSecretive behaviorExpensive lifestyleLong hours or untaken holidaysAutocratic management styleLack of segregation of dutiesLow staff morale68.Potential for computer fraudComputer hackersLack of training within the management teamIdentifying the risks (lack of resource to keep updated)Need for ease of access and flexible systems69.Impact of removal of funds or assetsImmediate: less cash or assets; returns on shareholders fallLong term: company performance1)If results are overstated✓Distribute too much of profits to shareholders✓Retained profits lower than believed✓Incorrect decisions will be made✓Invertors/banks✓Suppliers extend credit without knowing the truth 2)If results are understated✓Returns to investors reduced✓Share price might fall✓Access to loan finance may be restricted✓Negative publicity✓Legal consequences71. Reasons for fraudCertain industryBusiness: personnel; organization; strategyChanges in circumstanceCertain areas, like cash sales72.General prevention policiesEmphasising ethicsPersonnel controlTraining and raising awareness73.Prevention in specific business areasSegregation of dutiesAppropriate documentationLimitation controlsCertain actions prohibitedInternal audit concentration74.Detection and preventionInternal controlsPhysical controlsSegregation of dutiesAuthorization policiesCustomer signaturesUsing words rather than numbersDocumentationSequential numberingDatesStandard proceduresHolidaysRecruitment policiesComputer securityManger and staff responsibilitiesFraud officerAvailability of informationWhistleblowing75. Money Laundering: Three categories of criminal offences✓Laundering✓Failure to report✓Tipping off76.Authority, accountability, responsibility and delegation77.Authority: the right to do sth.(Legitimate power)Power: The ability to do sth.78.Types of Power✓Physical power✓Resource power✓Coercive power(fear of punishment)✓Reward power✓Position / Legitimate power✓Expert power✓Referent power✓Negative power79. Manager’s role in organizing work✓Work planning✓Assessing where resources are most usefully allocated✓Project management80.Henri Fayol : Five functions of management✓Planning✓Organsing✓Commanding✓Coordinating✓Controlling81.F W Taylor: Scientific ManagementPrinciples: Development of a true science of workScientific selection and progressive developmentApplication of techniques to plan, measure and control work for max. productivity Cooperation between management and workersPractice: Work study techniquesPlanning and doing were separatedJobs were micro-designedPaid incentives on basis of acceptance of new methods and output norms82.Elton Mayo: Human relations ---Human relations school of management theory✧Worker attitudes and group relationships83.Neo-human relations school (Maslow and Herzberg)84.Peter Drucker: The management process85. Mintzberg: the Manager’s roleInterpersonal: Figurehead/ Ceremonial; Leader; Liaison------Based on formal authorityInformational: Monitor; Spokesperson; Disseminator-------Based on access to upward/ downward channels and external contacts Decisional: Entrepreneur; Disturbance handler; Resource allocator; Negotiator86.Leadership : The activity of influencing people to strive willingly for group objectivesManagement: coping with complexityLeadership: coping with change87.Key leadership skillsEntrepreneurship; Interpersonal skills; Decision-making and problem-solving skillsTime-management and personal organization; Self-development88.Theories of Leadership :✧Trait theories✧Style theories✧Contingency theories89.Leadership Style (Style theory)1)The Ashridge Model: Tell (Autocratic)Sell (Persuasive)Consults ---------- subordinates preferredJoins(Democratic)Consistency is more important2)Blake and Mouton’s Managerial GridTwo dimension: Concern for production; Concern for peopleManagerial Grid: 1.1 Impoverished1.9 country club9.1 task management5.5 middle of the road/ dampened pendulum9.9 team90. Contingency theory 权变理论1) F E FiedlerPDM/Structured style: very favorable or very unfavorablePCM/Supportive style: moderately favorable2) John Adair : action-centered leadershipTasks needsGroup needsIndividual needs3)Bennis: distinction between management and leadershipManager: doing things rightLeader: doing the right thing4)Heifetz: dispersed leadership91recruitment and selection processOverall aim:---to obtain the quantity and quality of employees required to fulfill the objectives of org. Responsibility:---Current trend: devolving the process increasingly to line management92. Recruitment1) Definition: systematic process of identifying and defining skill needs and attracting suitablyskilled candidates.2) Systematic approach:(a)HR planning(b)Job Analysis: Job description & Person specification(c)Identification of Vacancies(d)Advertising(e)Selection(f)Notifying applicants3)Competence: embody the ability to transfer skills and knowledge to new situations.Types: Behavioral/personalWork-based/occupationalGenericManagers’ competence: IntellectualInterpersonalAdaptabilityResults4)Job design5)Job description：6)Person specification: describes the sort of person suitable for the job7)Advertising methods93. Selection process:Short-listing; Interviewing (other methods); decision-making; and follow up94. Selection methods∙Interview: individual; interview panels; selection boards∙Selection tests: Intelligence; aptitude; personality; proficiency; Medical∙Reference checking: job references; character references∙Work sampling: portfolios; Trial period or exercises∙Group selection methods: assessment centers95. Interview question types:Open questionsProbing questionsClosed questionsProblem solving questionsLeading questions96. Types of interviews:97. Selection tests98. Reference checking99. Discrimination types: Sex and marital statusColor, race, nationality, and ethnic or national originDisabilitySexual orientation and religious beliefsAgeDirect discrimination/ Indirect discrimination/ Victimization/ Harassment100. Positive discrimination:----give preference to a protected person regardless of genuine suitability and qualificationPositive action:---- taking active steps to encourage people from disadvantaged groups to apply for jobs andtrainings, to compete for vacancies.101. Diversity goes further than equal opportunities102. IndividualsPersonality: total pattern of characteristic ways of thinking, feeling and behaving in environ..(Trait and types)Perception: psychological process by which stimuli or in-coming sensory data are selectedand organized into patterns which are meaningful to the individual.Attitude:Intelligence:Role theory103. Group: A sense of identityLoyalty to the groupPurpose and leadershipInformal groupFormal group: can become team104. Team: objectives; accountability; may set up by org.105. Team workingStrengths: work organization; control; idea generation; decision-making; pooling knowledgeLimitation: Not suitable for all jobsWrong purpose: fell better/ secureDelay decision-making (compromise decision, not right one)Expense of performanceGroup thinking: lack criticism, lead to risky, ill-considered decisionsPersonality clashes/ political behavior.106. Organize team work: Multi-disciplinary teamsMulti-skilled teamsVirtual teams107. Belbin: Team Roles1) Team role/ functional role2) Nine team roles108. Individual contributes to TeamsTask performanceTeam Maintenance109. Tuckman’s Stage of Team DevelopmentForming; Storming; Norming; Performing Two addition by others: Dorming; Mourning/ adjourning110. Team building: Team identityTeam SolidarityShared Objectives111. Successful Team: Task performanceTeam functioningTeam member satisfaction(Successful, effective with qualitative and quantifiable factors)112. Content Theories of Motivation1) Maslow’s Hierarchy of needsPhysiological needsSafety needsLove/social needsEsteem needsSelf-actualization2 ) Herzberg’s two-factor theoryHygiene factors/ Dissatisfiers: company policies; interpersonal relationship; salary;working conditions; quality of supervision; job securityMotivator factors/ Satisfiers: Status; challenging work; advancement/opportunitiesSense of achievement; recognition by colleagues and mgt.Growth in the job; responsibilityOffer job satisfaction: three types of job design as a motivatora)Job enrichment: Vertical extension, more responsibilities/challenge/autonomy, involved inDecision-making, participationb)Job enlargement: horizontal extension, increasing task variety and reducing task repetitionc)Job rotation: sequential extension, transfer to another job to increase task varietyJob optimization: skill variety; task identity; task significance; autonomy; feedback113. Process theories of motivationVroom’s expectancy theory F=V * Ea)Intended results should be made clearb)Individual more committed to specific goals set by themselvesc)Immediate and on-going feedbackd)Rewarded tied to standards may set lower standards114. Motivational ApproachMcGregor: Theory X (workers have to be coerced)Theory Y(workers want to be empowered)115. Extrinsic Reward: separate from the job self, e.g.: pay, benefits, non-cash incentives, workingconditionsIntrinsic Reward: arising from performance of the work itselfe.g.: satisfaction that comes from completing a piece of work, feeling ofachievement comes from doing a difficult job well116. Job design as a motivatorFeedback as a motivator: motivational feedback & developmental feedback (需改进的地方) Participation in decision as a motivator: 5CsCertainty; Consistency; Clarity; Capacity; Commitment Pay as a motivator: PRP(Performance related pay)117. Different Learning theoryBehaviorist psychology & Cognitive approach118. Honey and Mumfod’s Learning styles✓Theorist✓Reflectors✓Activists✓Pragmatists119.The Experiential Learning Cycle: Kolb120. Learning Organization1) Definition: an organization that facilitates the acquisition and sharing of knowledge, and the learning of all its members, in order continuously and strategically to transform itself in response to a rapidly changing and uncertain environment.2) Key dimensionsThe generation and transfer of knowledgeA tolerance for risk and failure as learning opportunitiesA systematic, on-going, collective and scientific approach to problem-solving3)Strengths: Experimentation;Learning from past experienceLearning from othersTransferring knowledge quickly and efficiently throughout the organization121. Training & Development & EducationMain purpose: meet performance objectiveMaximize potential for growth122. Benefits of training: for employer & employee123. Training needs and objectiveness124. Training methods: off-the-job training; on-the-job training125. Responsibility for training and developmentDevolved to the individual learner, in collaboration with line manager and training provider 126. Validation of training & Evaluation of training127. Performance management:A process to establish a shared understanding about what is to be achieved and an approach to managing and developing people in order to achieve it.128. Three main components of performance appraisal✓Reward review✓Performance review✓Potential review129. Appraisal techniques∙Overall assessment∙Guided assessment∙Grading∙Behavioral incident methods∙Results-orientated schemes130. Self-appraisals AdvantagesSave manager timeOffer increased responsibilities, may improve motivationReconciles the goals of individual and org.Flexibility in timing and relevance131. Maier’s three approaches of Appraisal InterviewTell and sell styleTell and listen styleProblem-solving style132. Barriers to effective appraisalConfrontationJudgmentChatBureaucracyUnfinished businessAnnual event133. Evaluating appraisal (effectiveness and cost-effectiveness)RelevanceFairnessSerious intentCo-operationEfficiency134. Principles of Time managementGoals: SMART---Specific, Measurable, Attainable, Realistic and Time-boundedAction plansPrioritiesFocusUrgencyOrganization135. Time management taskIdentifying objectivesPrioritizing and schedulingPlanning and control136. Coach, Mentor and Counsel137. Counseling processAdvising: directive roleCounseling: non-directive role138. Manage a conflict with someoneCommunicateNegotiateSeparate139. Manage conflict in the teamDenial/ WithdrawalSuppressionDominanceCompromiseIntegration/ CollaborationEncourage co-operative behavior140. Win-win approach141. Direction of communication✓Vertical✓Horizontal or lateral✓Diagonal142. Communication patternsCircleChainYWheelSpeed of problem solving; leader; job satisfaction143. Organization needs information for:Planning; Controlling; Decision making144. Quality of good information (ACCURATE)Accurate; Complete; Cost-beneficial; User-targeted; Relevant; Authoritative; Timely; easy to use 145. Communication process146. Grapevine。
ACCA考试知识点：关于F1的重点概念归纳及易错点分享
Peter DruckerManagement Process管理过程：注重management concepts and practices、a manager or a business has one basic function economic 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。
2024年ACCAF1知识点汇总
2024年ACCAF1考试的知识点包括财务会计的基本概念、会计报表的编制和分析、财务比率的计算与解释、成本和管理会计的基本概念等，以下是对这些知识点的详细总结。
1.财务会计的基本概念-财务会计的目的和作用：提供会计信息用于决策者的决策和评估企业的财务状况。
-会计的概念和原则：货币计量原则、会计实体原则、会计周期原则、成本原则、持续经营原则、谨慎原则、会计相对性原则。
-会计单位和凭证的概念：会计单位是财务报表编制的基本单位，凭证是会计事项的书面记录。
2.会计报表的编制与分析-资产负债表的编制与分析：资产负债表展示了企业在特定日期的财务状况，包括资产、负债和所有者权益。
-利润表的编制与分析：利润表反映了企业在一定期间内的收入和费用情况，以及净利润。
-现金流量表的编制与分析：现金流量表展示了企业在特定期间内的现金流入和流出情况，分为经营活动、投资活动和筹资活动三个部分。
-扩展资本和资本的构成：扩展资本包括普通股股东权益和非控制权益，资本由股本和应赋予股东的盈余（或积累亏损）组成。
-利润分配和现金股利的支付：企业可以将利润分配为盈余留存、股东分红或以其他形式使用。
3.财务比率的计算与解释-资产利润率：净利润除以总资产，衡量企业通过运营资产创造的利润能力。
-净利润率：净利润除以销售收入，衡量企业转化销售收入为净利润的能力。
-资产周转率：销售收入除以总资产，衡量企业通过运营资产转化销售收入的能力。
-归属于股东的权益报酬率：净利润除以归属于股东的权益，衡量企业为股东创造的利润能力。
-盈余保留率：盈余留存除以净利润，衡量企业将利润留存用于再投资的能力。
-非流动负债比率：非流动负债除以股东权益，衡量企业使用债务融资的能力。
4.成本和管理会计的基本概念-直接费用和间接费用：直接费用可以直接与一个产品或服务相关联，而间接费用不能。
-可变成本和固定成本：可变成本随产品或服务的产量变化而变化，固定成本保持不变。
-边际成本和边际效益：边际成本是生产或提供一单位额外产品或服务所需的额外成本，边际效益是一单位额外产品或服务所带来的额外利润。
ACCAF1知识点总结
ACCAF1知识点总结ACCA F1是《管理会计基础》（Fundamentals of Business Mathematics and Financial Accounting）的考试科目，也是ACCA资格认证的第一门科目。
以下是ACCA F1考试的知识点总结：1.经济和商业环境：-经济体系及其类型-供需关系-国际贸易-经济增长和就业-货币和货币政策-通货膨胀和利率2.成本与管理会计基础：-成本和费用的概念与分类-成本-收益分析-边际成本与边际收益-战略与战术成本-成本预测与变动成本-学习曲线3.管理会计制度和方法：-不同类型的管理会计信息-管理会计的目的和特点-管理会计条例与道德-成本-利润-利润关系-预算与预算控制-绩效评估和激励4.财务会计和财务报表：-财务会计的目的和特点-财务记录和凭证-会计方程式和会计周期-货币和计量概念-资产负债表和利润表的解读-现金流量表5.财务分析和财务比率：-财务分析的目的和方法-比率分析和比率计算-经营和财务风险-财务健康和稳定性分析-盈利能力和效率分析6.提供财务信息：-需要财务信息的利益相关者-可比性和一贯性原则-隐含与显性假设-外部财务报告-内部财务报告7.管理信息系统：-信息系统的组成和功能-数据的收集和处理-数据库和数据仓库-信息系统的设计和实施-信息系统的风险和控制8.管理与决策科学：-决策的类型和过程-优化和约束问题-边际分析和边际效益-敏感性分析和决策树-风险分析和决策9.商业伦理和社会责任：-伦理的定义和原理-伦理决策模型-商业伦理的重要性-伦理决策和社会责任-可持续发展和企业道德ACCAF1考试主要考察考生对管理会计和财务会计的基本概念和方法的理解与应用能力。
考生需要熟悉各种会计和管理会计方法，并能够解读和分析财务信息和财务报表。
此外，考生还需要了解企业的商业环境和相关的伦理和社会责任问题。
参加ACCAF1考试前，考生需要充分准备，并掌握上述知识点。
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考试知识点：关于F1的必考词汇你背会了吗
中公财经培训网：/ ACCA考试知识点：关于F1的必考词汇你背会了吗大家都知道ACCA考试属于全英文考试，并且有些财经英语单词还是经常考的那种。
话不多说，小编就给大家介绍几个F1经常遇到的英语单词吧。
SynergySynergy的学术定义是：“Synergy(协同效益)is the concept that the value and performance of two parts combined will be greater than the sum of the separate individual parts.”每个人只完成一项任务中的一个环节，发挥自身所长。
(nobody‘s perfect,but a team can be.)人无完人，但是团队却能做到取长补短，无限接近完美。
从更大的层面上讲，两个公司合作(合并)形成synergy(自己做自己擅长的部分)，从而降低成本(cost efficiency)。
NGO(non-governmental organisation)我们把它翻成非政府组织，那么，问题来了，没有政府干涉的机构就是NGO么?当然不是的，我们说到NGO，一定是指非盈利。
举个“栗子”：无国界医生(Doctors Without Borders)Divisionalisation事业部制A large organization can be split into divisions in accordance with the products or services.大型的企业发展到一定程度后，以服务类型、产品类型，或者地理分成若干部分。
而Divisional managers对某个产品、产品线负责。
Marginal utility边际效益每多买一件产品能获得的满足感。
边际递减效益：当我特别饿的时候，陆陆续续买了三个面包，第一个面包带给我的满足感大，第二个其次，第三个次，因为我已经不饿了。
ACCA F1重要考点解析
对于F1课程的学习，有以下几点建议：1. 看书。
教材上推荐选择BPP教材，BPP写的比较详细便于刚刚接触ACCA 的学生使用。
对于F1这门课我建议尽量把书通读一遍，做到每个知识点都至少了解的程度，毕竟F1的考点很分散。
如果在时间不充足的情况下，可以不把全书通读一遍，也可以通过反复做练习册习题和题库，找寻对应的知识点，然后去查书学习这些知识点，这样不仅节省了通读全书的时间，而且便于大家抓住考官的出题重点。
但是切记这只是在时间不充足的情况下的应急措施，不建议大家只这样学习，因为一两套真题是无法覆盖考纲所有知识点的。
2. 做题。
BPP的examine revision很好，大家可以用来练习，检验自己的学习效果。
由于全部都是客观题，所以建议大家反复多次的练习。
对于做错的题目要擅于总结和分析，从教材中找到相关的知识点来研究。
这样反复看书做题再看书，就会加深理解，就是不理解也会强加记忆。
3. 考官文章要求理解到位。
ACCA考官的文章是我们的指明灯，通常考官写的文章会在这次或者下次考试中考到。
所以不看教科书也要看考官文章，凡是考官重点强调的内容必是考试的重中之重，这已成为ACCA考试的“潜规则”。
4. 对于ACCA的学习大家一定要充满信心。
更何况F1作为ACCA的基础课程的第一门，更加不会难为大家了。
所以刚开始考的同志们一定要信心十足啊！最好建议先看一下2015年最新考试大纲，然后再考虑买教材进行复习准备~Exam formatthe exam will be have 50 questions which make up 90 marks – the pass mark is 50%. There are 40 multiple choic questions, each question will be on 1 syllabus area and will require selection of the correct answer out of 4; 10 Short questions: where the candidate has to read some information and choose TRUE or False. The CBE exam may make use of other question formatsThis paper is broad but not deep, questions are about knowledge and understanding across a very wide range of general business issue that will provide a foundation for later studiesSyllabus areasThere are 6 key syllabus areas, and with an exam of this nature, none can be deemed less important, as all can be tested and exams will aim to be representative across the syllabus.ABusiness Organisational structure and managementBKey Environmental influences and constraintsCHistory and role of accounting in businessDFunctions of accounting and internal controlELeading and managing individuals and teamsFRecruiting and developing effective employeesContext tested in the pilot paperChapter 1: Span of control; function of marketing; advantage of decentralisation; shamrock organisation; 4P in marketingChapter 2: transaction processing system;Chapter 3: Handy’s cultural type; internal stakeholder; Mendelow’s analysis of group of stakeholders;Chapter 4: no single question appear on the pilot paperChapter 5:Best practice in corporate governance; Public Oversight Board;Chapter 6olicy to expand level of economic activity; types of unemployment;total level of demand; impact of interest rate increase; impact of inflation;Chapter 7:Situation analysis (environmental scan); population trend; dataprotection legislation; lobby group; utilities company;Chapter 8:Role of accounting; IASB; role of financial accountant; disadvantageof computerised accounting system;Chapter 9: Internal auditor vs. internal control; internal auditor’s accountability; system audit; responsibility of external auditor; substantive test;Chapter 10: Teeming and lading; effective internal control system to minimize fraud;Chapter 11: Scientific management; leadership style; Blake;Mouton’s managerial gridChapter 12: Tuckman’s team development; Belbin’s team roles; difference between group and team;Chapter 13: Herzberg’s Two-factor theory; Vroom’s equation;Chapter 14: Communication pattern; lateral communication; mentor (vs. counseller vs. instructor)Chapter 15: Competence testing;Chapter 16: Indirect discrimination;Chapter 17: Role playing exercisesChapter 18: Tell and listen approach in appraisal interview。
ACCAF1知识点总结
ACCAF1知识点总结
一、财务报表的基础知识
1.财务报表的种类：主要包括资产负债表、利润表、现金流量表和股东权益变动表。
2.财务报表的目的：为利益相关方提供关于企业财务状况、经营成果和现金流量的信息。
二、财务报表编制和解读
1.财务报表编制的流程：包括数据采集、数据处理、财务报表编制和审计等环节。
2.会计政策和估计：企业在制定财务报表时需选择合适的会计政策和做出合理的会计估计。
3.财务报表解读：通过分析资产负债表、利润表和现金流量表等财务报表，判断企业的经营状况和财务健康程度。
三、财务报表分析
1.财务比率分析：包括偿债能力比率、盈利能力比率、活动能力比率和成长能力比率等，用于评估企业的经营绩效。
2.财务报表趋势分析：比较不同期间的财务报表数据，揭示企业的发展趋势和变化。
3.财务报表比较分析：将企业的财务报表数据同同行业或竞争对手进行比较，评价企业的竞争地位和市场表现。
四、其他相关知识点
1.财务报表的透明度和真实性：企业应当确保财务报表数据的真实性和透明度，以维护利益相关方的信任。
2.财务风险管理：企业应当合理管理财务风险，确保财务稳定和可持续发展。
3.财务会计准则：企业在编制财务报表时需遵守相关的财务会计准则和规定，确保财务报表的合规性和准确性。
总的来说，ACCAF1知识点主要涉及财务报表的基础知识、编制和解读、分析以及其他相关内容。
掌握这些知识点，可以帮助财务会计人员更好地理解和运用财务报表信息，为企业的决策和管理提供支持。
希望以上总结对您有所帮助，祝您学习顺利！。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
上海总部地址：上海市虹口区花园路171号A3幢高顿教育
电话：400-600-8011网址：
ACCA
考试考纲要点整理之F1
本文由高顿ACCA 整理发布，转载请注明出处
F1：会计师与企业
Accountant in Business (AB)：了解财务在企业中的角色和作用，以及企业管理的基本知识。
具体学习公司的架构和管理，内外部环境的影响，会计在内部控制中的作用，和人力资源管理的方法。
企业组织(目标和类型)，利益相关者和外部环境
企业组织结构，文化，功能和企业管制
会计和报告制度，内部控制和制度的遵循，主要是公司治理结构及会计师在公司中的作用，如财务报告、认证、内部控制，合规审核等;
个人和团队领导和管理
企业中领导力、管理及人力资源相关知识内容，比如个人激励、个人效率、个人及组织行为等;
组织及个人商业行为所要遵守的相关职业道德
本文由高顿ACCA 整理发布，转载请注明出处，更多ACCA 资讯请关注高顿ACCA 官网：。