Entry requirementsAlthough there are no specific entry requirements for admission, the syllabus content and assessments may be challenging for candidates without any accounting knowledge. Number of examsCandidates can either study separately for all four individual Certificates and then take a final, overar...
ACCA's global policy positions Our two global policy positions provide a focus for our work with governments and policy makers around the world. Our policy positions Accounting for a better world - Explore the seven priorities for a transforming profession Read the report ACCA...
(18)Accounting rate of return会计报酬率 (19)Accounting reference date会计参照日 (20)accounting reference period会计参照期间 (21)Accrual concept应计概念 (22)Accrual expenses应计费用 (23)Acid test ration速动比率(酸性测试比率) (24)Acquisition购置 (25)Acquisition accounting收购会计 (26)Activity based ...
01、Background Just in time(JIT):JIT是一种管理理念。在JIT下,企业注重运营效率,目标是生产所需要的产品,而不是库存。在JIT管理理念下,一般使用Throughput accounting进行成本核算。 Key points:JIT的特征是不喜欢存货,按照订单生产和采购。 Theory of constraints(TOC):Bottleneck determines the whole production ca...
前面几章我们看了关于成本管理的一些方法,例如ABC成本法,传统的吸收式成本法等。而这章我们将讲述贯通整本F5,的成本管理理念和方法,也就是产量会计(Throughput accounting). 让我们来看看都有什么概念吧! 1.Th…
高顿网校小编为大家整理了ACCA考试重点之Accounting for Intangible Assets,供大家参考。 Accounting for Intangible Assets article is relevant to ACCA F7 and P2 and CIMA financial reporting papers. Steve Collings looks at the fundamental principles in account
在ACCA考试当中,F2阶段“accounting for materials”是比较重要的章节,对考生来说也存在一定的难度,今天会计网就跟大家重点详解“accounting for materials”这个考点内容。 这一篇的重点是理解 Inventory control 是个啥。Material放在仓库里,我们就叫它inventory,那么material是从哪里来的?又用于哪里?谁来看管它们?又有...
1、Accounting is a process of recording, classifying,summarizing and interpreting of those business activities that can be expressed in monetary terms. (会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。) 2、It has been said that Accounting is the language of business. ...
🌟IAS 8 Accounting policies,change in accounting estimate and errors✔️会计政策 会计政策是指在一段时间内,对类似交易应遵循的具体原则、基础、惯例、规则和实践。它们必须保持一致。📒会计政策的改变 会计政策只能在以下情况下进行修改: 1️⃣ 准则要求:根据IFRS的规定需要更改。