2017年ACCA考试F1十大易混淆知识点

2017年ACCA考试虽然还没有开始。但是为了方便考生更好的`复习ACCA考试F1科目。下面是yjbys小编为大家带来的F1十大易混淆知识点，欢迎阅读。

　　ic 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.

　　ic 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.

　　raphic 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.

　　sionalisation

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.

　　rnal 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.

　　rnal 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.

　　ected & 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.

　　flation

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.

　　ership & 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.

　　ctiveness & 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”.