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ACCA F1 十大容易混淆概念总结分析

来源:未知 发布时间:2020-04-13 14:49

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  为了帮助ACCA学员更好地备考,泽稷小编特意邀请了泽稷老师为F1学员准备了ACCA备考干货之《ACCA F1十大容易混淆概念总结》,大家快来看看吧!泽稷网校ACCA小编再送大家一个2020年ACCA资料包,自提,戳:ACCA资料【新手指南】+内部讲义+解析音频
 
  1.Public sector&Private sector
 
  Public 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 company
 
  Private 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 departmentation
 
  Where 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.Divisionalisation
 
  It 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 control
 
  An 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 check
 
  An 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 stakeholders
 
  Connected 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.Stagflation
 
  It 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&management
 
  Leadership 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&Efficiency
 
  Effectiveness 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”。




 
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