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41 CCA F2 Management Accounting - Lecture 36 - Batch Costing 06:18 ACCA F2 - Lecture 62 - Time Series Analysis - Introduction 08:19 ACCA F2 - Lecture 63 - Time Series Analysis - Moving Averages 16:53 3.2 Depreciation part 1 44:30 3.3 Depreciation part 2 22:36 3.4 Disposals part 1...
F2 (Management accounting)属于ACCA的知识课程之一,介绍了为管理者执行计划、控制、决策提供信息支持的管理会计基础方法和技术。通过F2的学习,一方面可以掌握基础的管理会计方法和工具,另一方面可以为ACCA后续 F5(Performance Management,业绩管理)、F9(Financial Management,财务管理)和P5( Advanced Performance Management,...
70. Financial accounting 财务会计 71. Financial statement 财务报表 72. Firm 企业 73. Fiscal policy 财政政策 74. Flat organization 扁平结构 75. Fraud 舞弊 76. Frictional unemployment 摩擦性失业 77. Generally Accepted Accounting Practice (GAAP) 美国通用会计准则 ...
group faced operational or financial difficulties. Also,some candidates misread the scenario, leading to inappropriate comments. The most commonly seen example of this appeared in answers explaining that a change in accounting policy had occurred (the question stated ‘changes in accounting estimates’)...
HSBC, one of the world’s largest banks and financial services organisations, makes practically no use of Facebook or Twitter. There is, however, a lot of material on their website about sustainability, working with stakeholders, protecting the environment and ...
While the exact values to the single dollar are not communicated, the essential (material) information is provided as an aid to decision making. This leads to the second issue – materiality is related to the fact that the purpose of financial s...
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ACCA考试教材F9财务管理(FM).pdf,Financial Management Paper F9 Course Notes ACF9CN07(N) F9 Financial Management Study Programme Page Introduction to the paper and the course (ii) 1 Financial management and financial objectives 1.1 2 Economic environment fo