鹰适财经小编:世上无难事,只要肯攀登,希望如下ACCA资料这10点总结,可以帮助大家区分F1易混淆知识,在备考中助大家一臂之力,能够让你快速通过ACCA考试

 

  1.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.

 

  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.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.

 

  5.Divisionalisation

  It is the division of a business into autonomous regions of product business, each with its own revenues, expenditure and capital asset purchase programs, and therefore each with its own profit and loss responsibility.

  So it is decentralized.

 

  6.Internal check

  An internal check is 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.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.

 

  8.Effectiveness & Efficiency

  Effectiveness means whether the results are complied with the goals or purposes. So it is about “what to do”。

  Efficiency means the low wastage or loss to produce the maximum output. It is about “how to do”。

 

  9.Leadership & management

  Leadership is the process of influencing others to work willingly towards goals, to the best of their capabilities, perhaps in a manner different to that which they would otherwise have chosen.

  Management is the process of getting actives completed efficiently and effectively, with and through other people.

 

  10.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.

 

  鹰适财经每日赠送教育名人名言:教育为公以达天下为公。 —— 陶行知