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acca f1难吗?acca f1难在哪里?
  • 2016年04月14日
  • 11:14
  • 作者:高顿财经
  • 来源:高顿财经
  • 阅读:(90)
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摘要:点击免费领取: ACCA学习资料大礼包 acca f1科目对于考生来说肯定会感觉相当难,一开始会手足无措,不过不用紧张,把下面ACCA F1考试常见问题和易混淆的...

        点击免费领取:ACCA学习资料大礼包

  acca f1科目对于考生来说肯定会感觉相当难,一开始会手足无措,不过不用紧张,把下面ACCA F1考试常见问题和易混淆的概念都搞清楚,考试通过也就水到渠成了。
 
  ACCA F1考试常见问题
 
  1. 通货紧缩缺口在百度里显示是完全就业的前提,为什么我们ACCA中是存在失业?
 
  所谓deflationary就是我们所说的通货紧缩缺口,它是指in a situation where there is unemployment of resources,也就是说在我们的资源没有被充分利用的情况下,这里的资源包括生产这些产品所需要的所有经济资源,当然也包括人力资源在内。在这种情况下会产生下列的影响:
 
  1. Prices are fairly constant. 也就是产品的价格将始终保持不变。(因为目前的资源都没有被充分利用,可见AD<AS, 因此不会出现价格的上升)。
 
  2. Real output changes as aggregate demand varies. 也就是说随着需求量的增加,实际的产出也会随之变化,就像我之前说的,我们完全可以full employment of all resources,从而来提高real output.百度和我们这里所讲的意思是一样的,只是同学的理解有了一些偏差。
 
  2. Input与notes上page 46上input 为何不一样,为何最后一个是times?
 
  首先这是一个非常好的问题,至少说明同学有认真的看过我们的textbook。最后一个写的是minute (time),但是在我们的PPT和textbook key terms的地方用的是management,我个人认为其实minute只是management中的一个部分,或者说一个具体的example,因此它们本身是不矛盾的。我们的PPT用了Management(一个更general的词汇),是为了让大家记住所有需要管理的内容,当然也包括“Minute”在内。
 
  3. 国际收支平衡是什么意思?
 
  国际收支的平衡就是我们说的the equilibrium in the balance of payment,也就是the annual trade of goods and services is in overall balance over a period of years,说得更通俗一点就是进口等于出口的时候(import=export)。不难理解,Import就是expenditure(或者可以理解为demand), export可以生成income(也可以理解为supply)。要想达到这一点(import=export或者说AD=AS),该国的exchange rate必须remain stable。(在exchange rate as a target of monetary policy中,我们学过exchange rate的变化会影响export和import,比如the fall of exchange rates将会刺激export,从而增加export的量)。
 
  4. Credit如何影响经济?
 
  Credit在这里我们不妨将它理解为信贷额度,信贷额度的增加在一定程度上可以刺激个人或者企业的投资,从而增加就业机会,提高民众收入,刺激消费,导致经济的复苏或者增长。
 
  5. 在我们的网课中,老师在任务14的时候分析the demand curve,是直接在图上论证这个原理的成立,是不是逻辑顺序反了? 那个图本来就是依据实践结论,最后再用图表形式表达的,老师为了解释实践中的理解,却直接用图表来讲解,是不是不太妥当?
 
  Demand curve本来就是为了描述实践(或者说现实生活中的情况)而来的,即demand随着price的升高而降低,成反比关系。也许只是解释的角度不同而已。
 
  10个易混淆的ACCA F1概念:
 
  1.Public sector & Private sector
 
  Public sector is the organization owned or run by the government or government agencies.
 
  All the other organizations are classified as the private sector.
 
  2.Public company & Private company
 
  Private company is usually owned by a small number of people and these shares are not easily transferable.
 
  Shares of public company will usually be traded on a Stock Exchange.
 
  3.Geographic departmentation
 
  Where the organization is structured according to geographic area, some authority is retained at Head Office but day-to-day operations are handled on a territorial basis.
 
  So it is centralized.
 
  4.Divisionalisation
 
  It is the division of a business into autonomous regions of product business, each with its own revenues, expenditure and capital asset purchase programs, and therefore each with its own profit and loss responsibility.
 
  So it is decentralized.
 
  5.Internal control
 
  An internal control is any action taken by management to enhance the likelihood that established objectivity and goals will be achieved. Management plans, organizes and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved.
 
  6.Internal check
 
  An internal check is defined as the checks on the day-to-day transactions whereby the work of one person is proved independently or is complementary to the work of another, the object being the prevention or early detection of errors and fraud.
 
  7.Connected & external stakeholders
 
  Connected and internal stakeholders are primary and the external stakeholders are secondary. There are agreements or contracts between the primary stakeholders and the organizations. The secondary stakeholders have indirect influence on the companies.
 
  8.Stagflation
 
  It occurs where there is a combination of high unemployment and high inflation caused by a price shock and inflexibility in supply.
 
  So CPI and unemployment rate is increasing. But the GDP is not growing.
 
  9.Leadership & management
 
  Leadership is the process of influencing others to work willingly towards goals, to the best of their capabilities, perhaps in a manner different to that which they would otherwise have chosen.
 
  Management is the process of getting actives completed efficiently and effectively, with and through other people.
 
  10.Effectiveness & Efficiency
 
  Effectiveness means whether the results are complied with the goals or purposes. So it is about “what to do”.
 
  Efficiency means the low wastage or loss to produce the maximum output. It is about “how to do”.
 
  相信大家看完上面内容以后就不会觉得acca f1很难了吧。接下去就是平常心应付考试,一定能够取得好成绩。
 
  本文由国内**的ACCA培训机构高顿财经整理

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