《F2管理会计》讲义辅导4本文由高顿ACCA整理发布请注明出处?? ? Session 2 Sources of data? Main contents:? 1. Types of data? 2. Secondary data? 3. Sampling methods? Types of data? Data can be classified as follows:? (a
《F2管理会计》讲义辅导3本文由高顿ACCA整理发布请注明出处 Responsibility accounting is a system of accounting that segregates revenue and costs into areas of personal responsibility in order to monitor and assess the perfor
《F2管理会计》讲义辅导2本文由高顿ACCA整理发布请注明出处 The Managerial Process of Planning Decision Making and Control? Information for management is likely to be used for planning control and decision making objectives
ACCA考试回顾《F2管理会计》讲义辅导(20)本文由高顿ACCA整理发布请注明出处 Predetermined absorption rates? An absorption rate is the rate at which overheads are added to cots? Absorption rate = Overhead costs? Volume of activ
ACCA考试回顾《F2管理会计》讲义辅导(8)本文由高顿ACCA整理发布请注明出处 Session 3 Types of cost and cost behavior? Main contents:? 1. Classifying costs? 2. Cost objects cost and cost centers? 3. Analysis of costs into fixed
ACCA考试回顾《F2管理会计》讲义辅导(2)本文由高顿ACCA整理发布请注明出处 The Managerial Process of Planning Decision Making and Control? Information for management is likely to be used for planning control and decision making
2015年ACCA考试《F2财务会计》辅导<4>本文由高顿ACCA整理发布请注明出处 Session 2 Sources of data? Main contents:? 1. Types of data? 2. Secondary data? 3. Sampling methods? Types of data? Data can be classified as fol
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【ACCA考试辅导】F5业绩管理重点讲义4本文由高顿ACCA整理发布请注明出处 Illustration 1 – ABC A manufactures two products X and Y. The uses absorption costing and fixed production costs and absorbed into production costs on a d
小企业会计准则 课 程 讲 义 目 录前 言第一章 总则第二章 资产第三章 负债第四章 所有者权益第五章 收入第六章 小企业费用管理实务第七章 小企业利润及利润分配管理实务第八章至第十章前 言一小企业会计准则的发布 12004年4月27日财政部发布的《小企业会计制度》现在仍在执行2012年可以继续执行2013年将被废止 2《小企业会计准则》发布2013年1月1日正式实施鼓励提
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