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admin： 全面预算管理决胜企业战略目标

近年来，全面预算管理作为一种含金量极高的管理工具，早已融入各种大型企业的管理血脉中，成为了他们赢得市场竞争力的必备工具之一。在美国，90%以上的大型企业全面实施预算管理，其中制造企业的比例居榜首，高达93%左右，其次为批发和零售业。　　企业战略实施工具——全面预算管理　　随着经济... 全文

2013-11-20 09:14 来自版块 - ACCA行业资讯

admin： 精益管理会计提升企业管理效率

近半个世纪以来，随着社会分工的日益专业化和精细化，社会竞争不断加剧。各种市场遭遇深度细分，竞争对手从国内范围一夜间升级为全球化，在话语权完全掌握在买方手里的商业环境里，商场如战场的今天，寻找最优化的企业管理方式是所有企业不言而喻的追求。　　未来会计趋势——精益管理会计　　迫于竞争... 全文

2013-11-19 10:43 来自版块 - ACCA行业资讯

admin： P7考官文章2013（REPORTING ON AUDITED FINANCIAL STATEMENTS – SIGNIFICANT CHANGES PROPOSED）

The International Auditing and AssuranceStandards Board (IAASB) plans to make significant changes to how the auditorcommunicates audit-relat... 全文

2013-11-15 16:59 来自版块 - ACCA考官文章

admin： ACCA P6考官文章 2013年12月（Capital gains and inheritance tax）

RELEVANT TO ACCA QUALIFICATION PAPER P6(UK)© 2013 ACCACapital gains tax and inheritance taxThis is the Finance Act 2012 version ofthis artic... 全文

2013-11-15 16:57 来自版块 - ACCA考官文章

admin： ACCA P5考官文章 2013年12月（HUMAN RESOURCE MANAGEMENT AND THE APPRAISAL SYSTEM）

This article looks at the nature of human resourcemanagement, and at the link between human resource management and performancemanagement. I... 全文

2013-11-15 16:52 来自版块 - ACCA考官文章

admin： ACCA P4考官文章 2013年12月（ASPECTS OF ISLAMIC FINANCE）

This article aims to continue to develop the understanding of Islamic finance and follows the first article on this subject, 'Islamic f... 全文

2013-11-15 16:50 来自版块 - ACCA考官文章

admin： ACCA P3考官文章 2013年12月（VALUE CHAINS, VALUE NETWORKS AND SUPPLY CHAIN MANAGEMENT）

This article considers writer Michael Porter’s value chain framework,which has been described as a powerful analysis tool for companies in s... 全文

2013-11-15 16:46 来自版块 - ACCA考官文章

admin： ACCA P2考官文章 2013年12月（IMPAIRMENT OF FINANCIAL ASSETS）

The IASB is proposing new regulations for the impairment of financial assets. This is a current issue that is examinable in Paper P2, Corpor... 全文

2013-11-15 16:42 来自版块 - ACCA考官文章

admin： ACCA P1考官文章 2013年12月（DIVERSIFYING THE BOARD – A STEP TOWARDS BETTER GOVERNANCE）

Theresponsibilities of the board of directors have been on the corporate agendafor years. Acting as the agents of shareholders, directors ar... 全文

2013-11-15 16:32 来自版块 - ACCA考官文章

admin： ACCA F9考官文章 2013年12月（Relevant to ACCA Qualification Papers F9 and P4）

Relevantto ACCA Qualification Papers F9 and P4For many years, managers of largebusinesses have been accused of focusing on short-term rather... 全文

2013-11-15 16:26 来自版块 - ACCA考官文章

admin： ACCA F8考官文章 2013年12（THE AUDIT OF WAGES）

Relevant to Paper FAU and ACCA Qualification Paper F8(INT) and (UK)This article focuses on the audit of wagesbut many of the points made als... 全文

2013-11-15 16:24 来自版块 - ACCA考官文章

admin： ACCA F7考官文章 2013年12月（REVENUE RECOGNITION）

This article is relevant to the Diploma in International Financial Reporting and ACCA Qualification Papers F7 and P2For almost all entities ... 全文

2013-11-15 16:21 来自版块 - ACCA考官文章

admin： ACCA F6考官文章 2013年12月

This article looksat the changes made by the Finance Act 2013, and should be read by those of youwho are taking Paper F6 (UK) at either the ... 全文

2013-11-15 16:13 来自版块 - ACCA考官文章

admin： ACCA F5考官文章 2013年12月

A member of thePaper F5 examining team provides students with an introduction to environmentalmanagement accountingThe new Paper F5syllabus,... 全文

2013-11-15 16:05 来自版块 - ACCA考官文章

admin： ACCA F4考官文章 2013年12月（BUSINESS RESCUE PROCEEDINGS）

This article briefly deals with the following:The meaning of business rescueA brief overview of the relevant procedureLegal consequences of ... 全文

2013-11-15 16:01 来自版块 - ACCA考官文章

admin： ACCA F3考官文章-2013年12月考试 （准备简单的合并财务报表）

Although 2011 saw a number of new accounting standards issued in respect of groups, throughout 2012 the Paper F3/FFA syllabus still continue... 全文

2013-11-15 15:43 来自版块 - ACCA考官文章

admin： ACCA F3考官文章-2013

General Comments Candidates continue, as in past exams, to perform well in those syllabus areas which are brought forward from FA1 and FA2 a... 全文

2013-11-15 15:25 来自版块 - ACCA考官文章

admin： ACCA F2 指导文章 RE-APPORTIONMENT OF SERVICE COST CENTRE COSTS

This article looks at the various methods of re-apportioning service cost centre costsWhen calculating unit costs under absorption costing p... 全文

2013-11-15 15:21 来自版块 - ACCA考官文章

admin： ACCA F2考官文章  For CBE and Paper exams covering January to June 2013

General Comments As always, excellent scores were achieved by some candidates. I congratulate both them and their teachers. I offer my commi... 全文

2013-11-15 15:09 来自版块 - ACCA考官文章

admin： 会计职业组织大揭秘---美国会计职业协会AICPA

美国注册会计师协会(AICPA)2002年—2003年的会长Ezzell曾在其就职演说中就指出：“毫无疑问，我们是一个职业(profession)。这就是为什么我一听说新闻媒体用“会计行业(accounting trade)”这个词就几乎要发疯的原因。我们不是行业... 全文

2013-11-13 08:53 来自版块 - ACCA行业资讯