ACCA F1所有理论家及理论内容合集
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。
F1 ACCA 讲义
5. The syllabus of F1 (You can see the contents and relationships between parts of F1)
The business organisation, its stakeholders and the external environment (A)
END
F1
Stakeholders in business organisations
3. The common features of organisations
a b
c d e
Formal documented systems and procedures People specialization
Variety of objectives Inputs-processing-outputs Synergy
5. The types of organisations
• Non-governmental organisations
An independent voluntary association of people acting together for common purposes The primary objective of a NGO is not a commercial one but related to social, political or environmental issues.
5. The types of organisations
• Example question In which of the following organisation can one member dominate the organisation? A. Cooperatives B. Limited companies
ACCA考试考纲要点整理之F1
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ACCA
考试考纲要点整理之F1
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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
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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.。
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。
ACCAF知识点总结
ACCAF知识点总结ACCAF 这门课呀，可真是让人又爱又恨！它就像一个神秘的宝库，里面藏着各种财务知识的宝贝，但要找到它们可不容易。
先来说说财务报表的编制吧。
这部分就像是搭积木，一块一块地拼凑出企业的财务状况。
资产负债表，那可是企业的“身家清单”，左边列着资产，像现金、应收账款、存货、固定资产等等，右边则是负债和所有者权益。
记得有一次，我在做练习题的时候，把一项长期负债误记到了短期负债里，结果整个报表都失衡了。
就像盖房子的时候把柱子放错了地方，房子摇摇欲坠。
这让我深刻明白了，每一个数字都得小心翼翼地安放，不能有丝毫差错。
然后是财务比率分析。
这可是判断企业健康状况的“体检报告”。
像流动比率、速动比率，能看出企业短期偿债能力。
有一回，我分析一家公司的财务数据，发现它的流动比率很低，深入研究才发现是应收账款回收太慢。
这就好比一个人的血液循环不畅，资金周转不灵，随时可能出问题。
成本核算也是重点之一。
什么直接成本、间接成本，搞得人头晕眼花。
有一次我去一家工厂参观，亲眼看到工人们在生产线上忙碌，那些原材料经过一道道工序变成了成品。
我就在想，这中间消耗的材料、人工、水电费，到底怎么准确地分配到每个产品上呢？这可不是一件简单的事儿。
预算编制也不轻松。
想象一下，要提前规划企业未来的收支，就像给自己的未来生活做一个精细的计划。
有一次，我们小组做一个预算项目，大家意见不一，有的觉得要保守估计，有的又想大胆一些。
经过激烈的讨论，才最终达成了一个相对合理的方案。
再说说税务的部分。
各种税种、税率，让人应接不暇。
有一次我帮家里的小店铺算税，才发现原来小小的生意背后也有这么多税务的门道。
审计这一块也很有意思。
就像是侦探在寻找线索，要保证财务报表的真实性和合法性。
我曾经参加过一次模拟审计，那感觉就像是在解一个复杂的谜题，每一个细节都可能是关键。
学习ACCAF 的过程中，我还发现，财务知识不仅仅是数字和公式，它背后反映的是企业的运营和管理。
ACCA考试科目F1-F4都考些什么？
ACCA考试科目F1-F4都考些什么？ACCA考试科目F1-F9是ACCA考试F阶段所有必考科目，除了有3-5科免试同学以外，绝大多数参加ACCA考试的同学都要面对F阶段的9门考试，那么这9个ACCA科目到底每一科都考了些什么内容呢？对于英语一般或者不是很好的同学是不是很有挑战呢？如果数学也不是很好，是不是很难考的出呢？让我们一起来看一下ACCA考试科目F1-F9都包含了哪些专业内容，你们所担心的英语，数学会不会造成非常大的影响。
ACCA考试科目F1 Accounting in BusinessACCA考试科目F1作为ACCA考试的第一门课程，偏向管理方面，涉及很多常识性知识点，涵盖企业组织、公司管理、内部财务控制、会计职业道德等各个方面。
它的难度并不是很大，历年来通过率也很高。
但是对于初学ACCA的同学来说，最大的第一道屏障应该会来自于财务英语词汇，如果专业词汇的积累量比较有限，那么可能就会学习的比较吃力，加上F1的知识点比较零碎，因此加大了学习难度。
建议大家在每学完一章内容后，及时梳理总结，最好可以构造出一个知识框架，可以很好地帮助理解和记忆F1的知识。
ACCA考试科目F2 Management AccountingACCA考试科目F2总体难度不是很大，差异分析、财务比率计算是需要熟练掌握的难点。
在F1学习或者通过的基础上，应该能够感觉到F2相对来说入门就更容易一些了。
需要掌握的技能有处理基本成本信息，并向管理层提供能作预算、决策的有用信息。
ACCA F1-F4都已普及机考，对于ACCA机考还不太了解的同学，戳：ACCA机考全解答ACCA考试科目F3 Financial AccountingACCA考试科目F3属于基础会计，涉及到了基础会计中的一些理论知识和实操技能。
对于会计专业的同学来说，掌握起来更得心应手一些，不过专业词汇的积累也要持续循环中。
对于非财会专业的同学来说，需要开始接触，了解和掌握如何利用财务会计准则，运用复式记账法，以及简单编制财务报表。
ACCA F1考试参考资料 明茨伯格的组织理论
ACCA F1考试参考资料明茨伯格的组织理论明茨伯格的组织分解成五个通用组件模型,考虑到每个与协调其活动的作用。
这些都是:战略顶点、中线、操作的核心、技术阶层、支持人员。
图1显示了这些活动以图解形式。
战略顶点这个元素的组织是由董事和高级管理人员。
他们的作用是解释或定义的任务组织和确保其目标与任务相一致。
战略顶点也负责管理组织与宏观经济环境的关系。
操作的核心操作核心进行必要的活动提供输出。
中线该元素提供了战略顶点之间的联系和操作的核心。
部分解释之一,作用为核心的工作操作必须符合预期和计划的战略顶点。
简单,规模较小的组织可能没有中线。
技术阶层关键的技术阶层是由个人和团队工作的功能,如人力资源、培训、财务和计划。
明茨伯格指出,这里有几个角色。
分析器决定最好的方式来执行工作和寻求标准化技能。
规划者决定输出和定义的质量要求。
支持人员支持人员在功能,如研究和开发工作,公共关系和法律服务。
其输出不为该组织的核心目的做出直接的贡献,但他们的活动有助于战略顶点的效率和有效性,中线和操作的核心。
这些元素的相对影响彼此产生重大影响的性质的组织。
明茨伯格声称每个元素将有一个协调的首选手段。
例如,战略顶点将试图通过直接监督,协调,并将在较小的组织与简单结构尤其重要。
中线试图标准化输出,而技术阶层试图标准化工作流程。
核心将试图标准化操作技能。
组织结构基于他的组织模式,明茨伯格描述五个类别的组织结构,每一个都将依赖于一个特定模型的元素。
结构简单通常结构简单是中央集权和专制,与权力源自战略顶点。
通常情况下,控制是由行政长官或小,影响力的管理团队。
也许是由于它的简单性,可以灵活,有时非正式结构,定义了一个强烈的使命感。
然而,明茨伯格警告说,简单的结构是脆弱的,声明一个心脏病可以消除组织的协调机制”。
机器的官僚主义这种结构在很大程度上依赖于一个健壮的技术阶层。
战略规划者和财务控制器有影响力,建立多层次的管理,正式程序和标准化的生产流程。
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。
上海财大ACCA F1讲义1
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• 2.3 Private sector businesses
– A business organisation exists to make a profit.
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– Operational management » usually consists of career managers who are recruited to operate the business, and are accountable to the board.
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– 2.3.3 Types ofology
• Varying degrees of technology use
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• 1.4 What the organisation does
– Organisations do many different types of work
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2 Types of business organisation
» A private company’s share capital will normally be provided from three sources: the founder or promoter; business associates of the founder or employer; venture capitalists
• A limited company has a separate legal
personality from its owners (shareholders). The
2014年ACCAF1理论家及理论内容
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：economies 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独一无二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第一层级：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——Mintzber，DruckerFayol：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、为了最大产能）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）MayoHuman 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 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。
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。
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。
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。
F1- 新增知识点：亨利·明茨伯格管理理论
F1- 新增知识点：亨利·明茨伯格管理理论
从近期的学生反馈上看，许多学生询问ACCA F1-Accountant in business中有关亨利·明茨伯格(Henry Mintzberg) 管理理论的知识点。
那么咱们在这里给大家梳理一下F1的知识点。
Henry Mintzberg是在全球管理界享有盛誉的管理学大师。
Part1：亨利·明茨伯格-基本的组织构型:
1. 创业型组织（Entrepreneurial Startup）/ Simple
2. 机械型组织（Machine Bureaucracy）
3. 专业型组织（Professional Bureaucracy）
4. 事业部组织（Diversified Organization）
5. 创新型组织/灵活型组织（Adhocracy Bureaucracy / Innovative Organization）
6. 使命型组织（Missionary Organization）
7. 政治型组织（Political Organization）
1 ：简单的结构 (Entrepreneurial Startup）/ Simple
作为一种简单的组织构型，创业型组织的最显著特点就是它还没有作为完型组织的详尽特征。
一般来说，创业型组织缺乏作为一个组织的技术结构、行政支持单位、松散的部门和人员配置，部门间差异很小，以及较少的部门层级。
各项组织行为还尚未形成规范化，组织缺少规划、培训及沟通活动。
acca f1科目包含哪些内容？如何学好acca f1科目？
acca f1科目包含哪些内容？如何学好acca f1科目？ACCA F1科目的考试内容：F1这门课的内容很杂，主要涉及到以下三门主要学科：组织行为学，人力资源管理，会计和审计。
其中F1内组织行为学的内容包括：组织结构，个体，群体，团队管理，组织文化，管理原理和领导理论，激励理论，和沟通原理等，人力资源管理方面内容包括：招聘选拔，公平工作机会和多样化员工管理，员工培训和开发，绩效考评，和工作健康和安全等，会计和审计方面内容包括：会计职能，内审外审，内部控制，公司治理，和欺诈等。
除了这三门主要学科外，F1还涉及到经济学，市场学，战略管理，职业道德，信息管理和时间管理等内容。
The F1 syllabus is broad and demands a knowledge and comprehension ofconcepts relating to organizations and management as well as basic accountingfunctions and activities.虽然F1的内容包罗万象，但根据大纲要求它只属于Fundamental Level，所以只是basic understanding就好，并不需要应用。
F1要求学生学习时一定要通看课本和老师讲义，而且应该做大量阅读，注意广度，以理解为主，不要对某方面知识死钻牛角尖。
F1的学习绝对不可猜题，复习时也绝对不可有遗漏或空白。
Achieving a pass in F1 requires a broad-based approach, balancing the need to cover all areas of syllabuswithout necessarily having to expore individual topics in any great depth.The deeper understanding is tested at the higher levels of the ACCAqualification in papers such as P3.如何学好ACCA F1科目？平时学习：F1相对于中国学生来说，是个难点，难在语言上。
ACCA F1 AB Accountant in Business (AB) 科目必知的四大名人理论丨ACCA Cloud
ACCA F1 AB Accountant in Business (AB) 科目必知的四大名人理论丨ACCA Cloud筒子们，我们最新一期的ACCA Cloud再度来袭，今天Aura老师为大家带来的是名人理论集锦，在日常的ACCA AB (F1) 科目的学习中，经常有听到小伙伴们抱怨到，“这个名人是谁呀”、“这个名人的理论什么意思呀”、“哎呀，我又跟之前那个名人的理论混淆了”，那么，今天，老师就来为大家整理了F1那些常考的名人理论。
Henri FayolFive functions of managementPlanning 计划：在每进行一个项目之前，管理层都需要对项目做一个详细的计划，以帮助以后项目的进行。
Organising 组织、实施：要建立项目的架构，把项目的每个版块分配给适合的人。
Commanding 指挥：对管理者进行授权，对员工发号施令，指挥员工完成任务。
Co-ordinationg 协调：促使企业与员工目标协调一致，减少冲突，促进内部和谐。
Controlling 控制：对项目的事项进行控制，确保最终项目的结果与最初计划的一致。
理论的局限性：属于传统的领导理论，没有提到要激励员工和与员工交流，忽视了人的作用，和员工的能动性。
FW TaylorScientific theory1）Development true science of work (establish the most efficient method）真正的工作是科学的流派，要制定科学的工作方法。
2）Scientific selection and progressive development of work (planning and doing are separated) 要科学的、循序渐进地开发员工的能力，计划和实际的工作要分开。
3）Application of techniques to plan,measure and control work （micro-designed job) 在计划和控制的过程中，管理层一定要讲究一定的技术，工作设计的不要太过复杂，要越细致，越明了，越好。
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！。
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ACCA F1所有理论家及理论内容合集
为什么这篇文章值1000块钱？因为自学ACCA F1需要理解记忆的所有理论家理论知识都汇总在这里了。
F1作为最基础的考试科目通关难度不大，如果你想试试自己的自学能力，可以拿F1练手。
ACCA F1中的所有理论家及其理论内容,重要考点内容：
Mendelow：
Mendelow’s Matrix：Stakeholders & Power VS Interest
Hight power & high interest：key players
Hight power & low interest：keep satisfied
Low power & high interest：keep informed
Low power & low interest：minimal efforts
Anthony：
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）。