ACCA(F1)重難點講解
2022-02-16 02:26 廣東人事考試網 來源:廣東華圖教育
在日常備考過程中,很多同學都抱怨稱在F1科目里碰到了很多復雜難以理解的知識點,要翻其他書籍才能弄懂,對此,小編今天給大家整理了F1階段的必會定義,幫助各位提高效率。
Organization
Organization is a social arrangement which pursues collective goals, which controlsits own performance and which has a boundary separating it from its environment.
定義的重點:明確的分工、共同的目標、控制員工的表現、有明確的界限。
Limited companies
A limited company has a separate legal personality from its owners (shareholders). The shareholders can not normally be sued for the debts of the business unless they have given some personal guarantee. Their risk is generally restricted to the amount that they have invested in the company when they buy the shares. This is called limited liability.
定義的重點:獨立的法律個體,風險只限定于投入的財產,不連累其他財產。
Internal stakeholders
Internal stakeholders are intimately connected to the organization, and their objectives are likely to have a strong influence on how it is run, such as employees, managers.
定義的重點:與企業密切聯系的,對企業運營有重要的影響。舉例:企業的員工、領導者。
Connected stakeholders
Connectedstakeholders can be viewed as having a contractualrelationship outside the organization, such as shareholders; customers;suppliers; finance providers.The objective of satisfying shareholders is taken as the the prime objective whichthe management of the organization will need to fulfill, however, customers andfinanciers objectives must be met if the company is tosucceed.
定義的重點:與企業有合同關系的,企業外部的,公司要滿足他們的需求。舉例:股東、客戶、供應商、機構投資者。
External stakeholders
External stakeholders include community at large; environmental pressure groups; government; trade union. This group will have quite diverse objectives and have varying ability to ensure that organization meets their objectives.
定義的重點:企業外部的,企業要盡可能滿足他們的要求,與企業沒有合同關系。舉例:政府、社會上的各類團體組織、環境保護組織、監管機構。
Primary/ secondary stakeholder
Primary stakeholder has a contractual relationship with the org.
定義的重點:與企業有合同關系的。舉例:Internal/ connected stakeholder。
Secondary stakeholder not has a contractual relationship outside the org.
定義的重點:與企業沒有合同關系的,舉例:external stakeholder。
Microeconomics
Microeconomics focuses on how theindividual partsof an economy make decisions about how to allocate scarce resources。
定義的重點: 關注個體部分的發展,分配稀缺資源。
Macroeconomics
Macroeconomics is the study of the aggregated effort of the decisions of individual economic units. It looks at a complete national economy,or the international economic system as a whole.
定義的重點:單個經濟體決策的集合影響,著眼于整個國家經濟體
Inflation
An increase in price levels generally; the decline in the purchasing power of money。
定義的重點:持續地物價上漲,居民購買力下降。
Fiscal policy
Fiscal policy is a kind of government policy which focuses on taxation,public borrowing and public spending.
定義的重點: 政府的政策。舉例:稅收、政府借款、政府開銷。
Monetary policy
Monetary policy is kind of government policy which uses money supply ,interest rates,exchange rates or credit control to influence aggregate demand.
定義的重點: 政府的政策。舉例:貨幣供應、利率、匯率、信貸控制。
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