发布于 2015-12-29 11:32

F2应该是三科中最简单，也最容易让非会计类专业的同学上手的一科。 F2和F3教材的第一章中都提到Types of Accounting分为Management Accounting和Financial Accounting。Management Accounting主要是企业内部用于成本控制，预算及决策的管理会计，全科教材围

阅读(150)赞 (0)标签：ACCA F2如何复习

发布于 2015-12-28 11:54

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

阅读(77)赞 (0)标签：

发布于 2015-12-25 10:47

ACCA由于知识点广泛，涉及的专业非常多，F阶段的科目以理论知识为主，所以许多证书以及专业都可以免考ACCA的科目，例如会计专业可以免考F1-F3，拥有会计学士学位可以免考F1-F5，法律专业可免考F4等等。 那么 什么情况下可以免考ACCA9科？ 1、09年新政以后通

阅读(133)赞 (0)标签：

发布于 2015-12-24 11:23

REWARD SCHEMES FOR EMPLOYEES AND MANAGEMENT A major part of performance management involves managing employees and managers, as their performance will have a major effect on the performance of the organisation as a whole. This article look

阅读(201)赞 (0)标签：ACCA P5重要考点解

发布于 2015-12-23 11:45

ACCA和CPA都是非常有难度的考试，很难说清楚到底哪个更难。ACCA难在知识点较多，涉及专业较广，对英语要求较高； CPA难在内容多且生涩难懂，考试科目多，且考试周期长，是一个持久战，需要坚强毅力。 从通过率上来看是很难看出ACCA难度的，因为ACCA全球通过

阅读(107)赞 (0)标签：

发布于 2015-12-22 13:12

1. Background Under the Framework, financial statements are normally prepared on the going concern basis. However, when an entity appears no longer viable in its present state, that basis will not present reliable and relevant information.

阅读(89)赞 (0)标签：ACCA P3重要考点解

发布于 2015-12-21 11:25

1 Hedging Instruments All derivatives (except written options, because the writer has accepted risk rather than reducing risk) may be designated as a hedging instrument. Non-derivative financial instruments (e.g. foreign currency loans) ma

阅读(210)赞 (0)标签：ACCA P2重要考点解

发布于 2015-12-18 11:13

Internal audit (1) Internal audit is an appraisal or monitoring activity established by management and directors for the review of the accounting and internal control systems as a service to the entity. (2) Internal audit functions by exam

阅读(182)赞 (0)标签：ACCA P1重要考点解

发布于 2015-12-17 11:38

ACCA各版本教材有什么区别？ ACCA有三大认可教材及练习册供应商. BPP, Kaplan 及 Becker。 Becker刚进入中国不久,相对于更“知名”的BPP和kaplan来说并没有引起大家的注意，然而becker为美国CPA提供了长达48年的教材，其教材的质量还是有所保障的，相信未来

阅读(186)赞 (0)标签：

发布于 2015-12-16 11:05

ISA 315 （REVISED）， IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT One of the major revisions of ISA 315 relates to the inquiries made by external auditors of the interna

阅读(104)赞 (0)标签：ACCA F8重要考点解