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ACCA考试 F1 BT易混淆八大知识点
文章来源：网络
发布时间：2021-10-26 11:15
阅读：955次
ACCA考试中经常会有一些知识点易混淆，现为考生们整理了ACCA考试 F1 BT易混淆八大知识点，考生们可以收学习一下。【点击免费下载>>>更多ACCA学习相关资料】
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 ownrevenues,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 are 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.
以上就是为考生们整理的ACCA考试 F1 BT易混淆八大知识点，希望能对考生们有所帮助。
相关阅读：【ACCA考试F2 MA考试常用的十个公式】
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Daniel
讲师认证：母语般流畅而纯正的英式英语
ACCA 会员，曾任四大会计师事务所外审员、上市公司海外业务审计经理。亲切又风趣的Daniel老师，目前已从事ACCA教育培训7年+，授课逻辑严谨，思路清晰，善于总结，知识点和时事充分结合，母语般流畅而纯正的英式英语，轻松愉悦的课堂气氛，带过的多个AFM方向班通过率达到100%。是名副其实的实力派。
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