发布时间:2017-01-13 00:00:00 编辑:健敏 手机版

  ACCA在国内称为"国际注册会计师",实际上是特许公认会计师公会(The Association Of Chartered Certified Accountants)的缩写,它是英国具有特许头衔的4家注册会计师协会之一,也是当今最知名的国际性会计师组织之一。为了方便考生更好的复习ACCA考试F1科目。下面是yjbys小编为大家带来的F1十大易混淆知识点。欢迎阅读。

  1.Public sector & Private 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.


  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.


  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”.