2011高级会计师考试高级会计实务辅导精讲汇总第一章 财务战略 ·本章考情分析 本章主要介绍了财务战略目标财务战略规划和财务战略实施等内容基本展示了企业财务战略相关过程的全景从应试角度看本章直接涉及的计算性内容并不多关键点在于理解财务战略的相关原理树立财务战略相关的理念 ·主要考点 1.发展战略与财务战略的关系 2.财务战略目标的类型及其选择 3.不同发展阶段的财务战略 4.财务战略
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值税 t _blank 会计科目的设置及账务处理2011年 t _blank 会计实务考试辅导 增值税会计科目的设置及账务处理2011年会计实务考试辅导 为了核算增值税的应交抵扣已交退税及转出等情况我们在EAS新系统中在应交税费科目下设置应交增值税和未交增值税两个二级明细科目 在在应交税费—应交增值税二级科目下又设置了销项税额 出口退税进项税额转出转出多交增值税进项税额已交税金减
2015年ACCA考试《F1财务会计》辅导13本文由高顿ACCA整理发布请注明出处 The informal organisation and its relationship with the formal organisation? So far we have been looking at formal organisational structures – they hav
2015年ACCA考试《F1财务会计》辅导8本文由高顿ACCA整理发布请注明出处 Strategic planning is characterised by the following:? § Long-term perspective.? § Looks at the whole organisation as well as individual products and ma
2015年ACCA考试《F1财务会计》辅导9本文由高顿ACCA整理发布请注明出处 The strategic planning process? The rational approach to strategic planning breaks down the process into three distinct steps.? 1 Strategic analysis –
2015年ACCA考试《F1财务会计》辅导11本文由高顿ACCA整理发布请注明出处 Further aspects of organisational structure? Ownership and management of larger organisations are often separated. One of the main reasons for this is
2015年ACCA考试《F1财务会计》辅导12本文由高顿ACCA整理发布请注明出处 Centralisation and decentralisation? Another method of analyzing structures is by reference to the level at which decisions are made.? § In a centrali
2015年ACCA考试《F1财务会计》辅导14本文由高顿ACCA整理发布请注明出处 The impact of the informal organisation on the business? The informal organisation can either enhance or hold back the business. Managers need to be aw
2015年ACCA考试《F1财务会计》辅导10本文由高顿ACCA整理发布请注明出处? ? ? ? Chapter 2? organisation structure? Chapter learning objectives? Uponpletion of this chapter you will be able to:? § explain the different w
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