The second edition of ACCA's flagship annual global economic outlook provides insights on the prospects for the world in 2025 Read the outlook AB magazine The latest developments affecting professional accountants, managing in an economic downturn, career advice and inspiration, and much more ...
This list is set out, very approximately, in the order in which the techniques became available over time: talking to one’s employees face-to-face came long before Tweeting to one’s valued employees. Generally, any communications campaign will use a mix ...
“10% of 员工的Net Earning”, net earnings: (Salary + Benefit) - Occupational pension schemes – deductable expenses 1.2.5 Car benefit: (page 52) (1) Motor car benefit = A * X% a. A=list price – 员工赞助(max5000) b. X% determined by CO2 emission, <75 5%, 76-120g 10%, 121...
变卖资产帐户 Realization account 合伙企业的解体 Dissolution of partnership 最后约定的资本 Last agreed capital 逐步解体 Piecemeal dissolution 变卖资产费用准备 Provision for realization expense 变卖资产损失 Loss on realization 股票帐户 Shares account 英国境内公司 UK resident company 非免税收入 Un-franked receip...
We achieved audit recognition in South Africa and Ukraine, opening up new pathways to registered auditor status for ACCA members alongside existing audit recognition in the UK, Ireland and Zimbabwe. We rolled out theACCA Study Hubglobally, providing premium study materials and learning resources for ...
英国境内公司 UK resident company 非免税收入 Un-franked receipts 公司所得税费用 CT charge 代扣所得税的交纳 Payment under deduction of IT 磨损Wear and tear 拥有法定所有权的土地 Freehold land 过时Obsolescence 开采或消耗 Extraction of consumption over time ...
ACCA (the Association of Chartered Certified Accountants) is the global professional body for professional accountants. We’re a thriving global community of 233,000 members and 536,000 future members based in 178 countries and regions, who work across a wide range of sectors and industri...
For information on CFP certification outside of the United States, please see the FPSB website at http://www.fpsb.org/CMS/index.php?option=com_content&task=view&id=84&Itemid=110 for a list of affiliate member organizations and their respective websites.The CFP Certification Examination is a...
Some candidates take a scattergun approach to their answer and simply list out all of the threats in the hope that one or more will be relevant to the scenario. Again, this approach is wasteful of time in the exam, as full credit can only be given where the correct threat or threats ...
The final line above introduces the concept of values or core values. Johnson, Scholes and Whittington define core values as ‘principles that guide an organisation’s actions’。 Remember, there is no standard format or list of contents for mission statements, and organisations are completely free...