ACCA知识点:现金实现制本文由高顿ACCA整理发布请注明出处 Accrual Accounting? ★Concept:? Accounting that records the impact of a business event as it occurs regardless of whether the transaction affected cash.? ★Tips:?
ACCA知识点:收付实现制本文由高顿ACCA整理发布请注明出处? ? Cash Basis Accounting? ★Concept:? Accounting that records only transactions in which cash is received or paid.? ★Tips:? accounting records only cash transacti
ACCA知识点:实收资本本文由高顿ACCA整理发布请注明出处? ? Paid-in Capital? ★Concept:? The amount of stockholders equity that stockholders have contributed to the corporation. Also called contributed capital.? ★Tips:? -
ACCA知识点:Sampling methods本文由高顿ACCA整理发布请注明出处 Sampling methods? · Random sampling 随机抽样? · Stratified random sampling 分层抽样? · Systematic sampling 系统抽样? · Multistage sampling 多级抽样? · Cluster sampli
ACCA知识点:材料成本控制?本文由高顿ACCA整理发布请注明出处 Accounting for material costs? Example:material control account? Bossy Co manafactures a single product and has the following transactions for material during a
ACCA知识点:制造成本分配本文由高顿ACCA整理发布请注明出处? ? Overhead Apportionment? Example:Overhead apportionment--Swotathon? Swotathon Inc has two production departments(A and B) and two pervice departments(maintenanc
ACCA知识点:制造成本学习本文由高顿ACCA整理发布请注明出处 ★Exam Guide? Overhead apportionment and absorption is one of the most important topics in your Management Accounting studies and is almost certain to appear in th
本章重点内容光源:能够发光的物体光的直线传播:同种均匀介质中光是沿直线传播的光速:C=×108ms色散:复色光分解成单色光的现象光的三原色:红绿蓝颜料的三原色:红黄蓝任何物体的表面都会反射光光的反射定律:反射光线与入射光线法线在同一平面内反射光线和入射光线分居法线的两侧反射角等于入射角光路是可逆的反射种类:镜面反射漫反射平面镜成像特点:物像关于镜面对称即:物与像距平面镜的距离相等物像连线与镜面垂直
ACCA知识点:P1-Remunerationmittee本文由高顿ACCA整理发布请注明出处 1 Background? During the 1990s the issue of directors remuneration became a primary concern for investors and the public at large particularly in
ACCA知识点:高低点法?本文由高顿ACCA整理发布请注明出处 The High-low Method? 1 The fixed and variable elements of semi-variable costs can be determined by the high-low method.? 2 There are several methods for identifyin
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