ACCA《P1专业会计师》基础复习(1)本文由高顿ACCA整理发布请注明出处 ACCA P1 Professional Accountant? Syllabus? 2012ACCA《P1专业会计师》基础课程讲义(1)? AIM? To apply relevant knowledge skills and exercise professional judgement in carr
ACCA(P1)专业会计师考试复习指导1本文由高顿ACCA整理发布请注明出处 Effectiveness of internal control? For a system of internal controls to be effective it needs to successfully mitigate the business risks identified by manag
ACCA考试《专业会计师P1》复习详解9本文由高顿ACCA整理发布请注明出处 Risks impact on stakeholders? (1) Shareholders: Potential loss of value of investment (fall in share price) and loss of ie (decrease in dividends)? (2)
ACCA(P1)专业会计师考试复习指导5本文由高顿ACCA整理发布请注明出处 social and environment effect by economic activity? Environmental footprint is the impact that a business activities have upon the environment including it
ACCA考试《专业会计师P1》复习详解4本文由高顿ACCA整理发布请注明出处 Chairman vs. CEO? Role of Chairman? (1) Chairman is the leader of the board of directors. Chairman isresponsible for ensuring the boards effectiveness.? (I
ACCA(P1)专业会计师考试复习指导3本文由高顿ACCA整理发布请注明出处 Internal control: DefinitionImportanceObjectives? DefinitionImportance? (Definition)? Internal control is any action taken by management to enhance the lik
2014年ACCA考试P1专业会计师复习汇总四本文由高顿ACCA整理发布请注明出处 Shareholder responsibility (1) The nature of wide dispersion of shareholders of large corporation means the shareholders with small percentage holdings ha
2014年ACCA考试P1专业会计师复习汇总二本文由高顿ACCA整理发布请注明出处 Internal audit (1) Internal audit is an appraisal or monitoring activity established by management and directors for the review of the accounting and inte
2014年ACCA考试P1专业会计师复习汇总三本文由高顿ACCA整理发布请注明出处 Internal control: DefinitionImportanceObjectives DefinitionImportance? (Definition) Internal control is any action taken by management to enhance the li
2014年ACCA考试P1专业会计师复习汇总一本文由高顿ACCA整理发布请注明出处 Effectiveness of internal control For a system of internal controls to be effective it needs to successfully mitigate the business risks identified by man
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