小編導(dǎo)讀： 高頓網(wǎng)校免費(fèi)題庫(kù)，通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、模考，對(duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、專家權(quán)威解析與指導(dǎo)，幫助考生全面提升備考效果。 點(diǎn)擊 ...
2015-04-09 17:04小編導(dǎo)讀：ACCA到底是一個(gè)怎樣的考試？一直以來(lái)，很多人問(wèn)過(guò)我這個(gè)問(wèn)題。我也曾問(wèn)過(guò)我自己，不過(guò)由于沒(méi)有真正參加過(guò)此類考試，小編也就不敢誤人子弟， ...
2015-04-09 15:04小編導(dǎo)讀：距離ACCA考試只有53天了，是不是感覺(jué)復(fù)習(xí)越來(lái)越?jīng)]有底氣呢？到底要不要報(bào)個(gè)輔導(dǎo)班沖刺一下呢？我想這是每個(gè)考生都會(huì)有的疑問(wèn)，這里小編整理 ...
2015-04-09 14:041.6 Advantages and disadvantages of ABC ABC has a number of advantages: It provides much better insight into what drives overhead costs. ABC ...
2015-04-09 14:04小編導(dǎo)讀：想下載真題嗎?趕快登錄ACCA中文官網(wǎng)。高頓網(wǎng)校精品題庫(kù)，包含歷年真題，模擬試題等題型，題題結(jié)合考試大綱貼近考試考點(diǎn)。堅(jiān)持每天做題練習(xí) ...
2015-04-09 14:04☆I(lǐng)ncome statement: Mr. W Xang Income statement for the year ended 31 December 20X6 $ $ Sales revenue 33,700 Opening inventory 3,200 Purchas ...
2015-04-09 13:04小編導(dǎo)讀：備考ACCA考試時(shí)間越來(lái)越短，如果是基礎(chǔ)比較薄弱的考生，復(fù)習(xí)起來(lái)不要眉毛胡子一把抓，建議從現(xiàn)在開(kāi)始就把重點(diǎn)歸納起來(lái)，認(rèn)真復(fù)習(xí)，但是考試 ...
2015-04-09 13:04
lession 8 Irrecoverable debts and allowances Main contents: 1.Irrecoverable debts 2.Allowance for receivables 3.Accounting for irrecoverable ...
2015-04-09 13:049.2 Accounting treatment of depreciation: - a mechanism to reflect the cost of using a non-current asset (i)Depreciation is charged as an ex ...
2015-04-09 13:049.3 Disposal of fixed assets ●Profit or loss on disposal - Proceeds (Selling price- cash or part disposal allowance) Proceeds NBV at dispos ...
2015-04-09 13:04Session 9 Non-current assets Main contents: 1.Basic concepts of non-current assets 2.Depreciation of non-current asset 3.Disposal of non-cur ...
2015-04-09 13:04
Session 7 Accruals and prepayments Main Contents： 1.Accrued and prepaid expenses 2.Accrued and prepaid income 3.Prepayments and accruals in ...
2015-04-09 13:04Session 6 Inventory System Main Contents: 1.Adjustment for inventory in the financial statements 2.Recording inventory in the ledger account ...
2015-04-09 11:04Session 5 Sales tax Discounts Main Contents: 1.General principles of sales tax 2.Calculation of sales tax 3.Accounting treatment for sales t ...
2015-04-09 11:04
Session 3 Double entry bookkeeping ☆The duality concept and double entry bookkeeping Duality concept: each and every transaction has a doub ...
2015-04-09 11:04
Session 4 From trial balance to financial statements Main Contents: 1.Accounting cycle 2.Balancing off ledger accounts 3.The trial balance 4 ...
2015-04-09 11:04☆Financial Statements include: - a statement of financial position at the end of the period - a statement of comprehensive income for the p ...
2015-04-09 11:04Classification of Assets and Liabilities Assets: An asset is something owned or controlled by the business that will result in future econom ...
2015-04-09 11:04The accounting equation Financial accounting is based upon a very simple idea: The amount of resources supplied by the owner is called capit ...
2015-04-09 11:04Types of business entity A business can be organized in one of the several ways: ●Sole trader a business owned and operated by one person. ...
2015-04-09 11:04Session 19 Interpretation of financial statements Main Contents 1. Why interpretation 2. Ratios calculation 3. Limitations of Ratios analysi ...
2015-04-09 10:0422.3 Problems of achieving a balance between the qualitative characteristics: Conflicts: ●Relevance and timeless - If financial statements ...
2015-04-09 10:04
21.3 The International Financial Reporting Standard and International Accounting Standards ( Process) 高頓網(wǎng)校溫馨提醒 各位考生，2015年ACCA ...
2015-04-09 10:0422.2 Qualitative Characteristics of financial reporting ●Relevance: Information that has the ability to influence decisions. - To the needs ...
2015-04-09 10:0422.4 Accounting principles ●Consistency: - means the uniformity of accounting procedures and policies used by a business from period to per ...
2015-04-09 10:0422.5 Bases of valuation ●Historical cost - transactions are recorded at the cost when they occurred. ●Replacement cost the amount needs to ...
2015-04-09 10:04SESSION 21 Regulatory framework Main Contents: 1. Regulatory framework 2. The rules and structure of IASB 3. The IFRSs and IASs process 21.1 ...
2015-04-09 10:04
21.2 The rules and structure of IASB. The IASC Foundation: - Supervisory body - Objective: -- Develop, in the public interest, a single set ...
2015-04-09 10:0419.2 Ratios calculation a. Profitability The primary measure of profitability is normally considered to be Return on Capital Employed (ROCE) ...
2015-04-09 10:04
18.3 Consolidated statement of comprehensive income The basic idea is to present one set of financial statements for all entities under comm ...
2015-04-09 09:04
