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ACCA F1*易混淆的知识点！

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发布时间：2018-05-04 09:43

阅读：2237次

　　为了帮助ACCAF1考生更好的掌握财会基础知识，小编给大家总结了在历年F1考试当中容易出错的知识点，希望帮大家避免这些问题。

　　知识点如下：

　　1.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.

　　2.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.

　　3.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.

　　4.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.

　　5.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.

　　6.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”。

　　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.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.

　　9.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.

　　10.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.

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