ACCA《P1专业会计师》基础复习(4)
本文由高顿ACCA整理发布，转载请注明出处
3. Stakeholders theory
3.1 Definition and components of stakeholders
<1>Definition: any entity （person, group or possibly non-human entity）that can affect or be affected by the actions or policies of an organization. It is a bi-directional relationship. Each stakeholder group has different expectations about what it wants and different claims upon the organization.
<2>Components: directors; employee; suppliers; customers; bank; lenders; regulators; government; community and environmental pressure groups, etc.
3.2 Classifications of stakeholders
<1> Internal, connected, and external stakeholders
a. Internal: employees, management
b. Connected: shareholder, customers, suppliers, competitors, trade unions
c. External: government, the public, pressure group, opinion leaders
<2> Narrow and wide stakeholders （affected by the organization’s strategy, how much the organization affects the stakeholder）
a. Narrow （most affected）：managers, employees, supplies, dependent customers, shareholders
b. Wide （less affected）：government, wide community, less dependent customers
<3> Primary and secondary stakeholders （level of participation will affect the company’s continuing as a goi ng concern or not, how much the stakeholder affected the organization）
a. Primary （most affected）：customers, suppliers, government
b. Secondary （less affected）：broad communities, management
<4> Active and passive （seek to participate in the o rganization’s activities）
a. Active: managers, shareholders, regulators or pressure groups
b. Passive: shareholders, local communities, government
3.3 Stakeholder theory
<1> Content of stakeholder theory
a. Stakeholders’ contribution and requirement: stakeholders contribute for company’s development and expect the company to satisfy their interest.
b. Different goals and claims of stakeholder: each stakeholder group has different goals and expectations, so they have different claim upon the organization.
c. Company’s corporate responsibility: companies should take corporate accountability to not only shareholder but also a broad range of stakeholder.
d. Manager’s reconciliation of conflict of interest: management, as agent to all other stakeholders, should try to reconcile the competing interests of stakeholders based on maximum of long-term valu
e. （Mendelow Matrix）
<2>Stakeholders’ claim
a. Definition: what does stakeholder want from an organization?
b. The legitim acy of each stakeholder’s claim will depend on your ethical and political perspective on whether certain groups should be considered as stakeholders.
<3> Different views of organizations’ reaction to stakeholder concerns
a. Instrumental view – mainly economic/legal responsibilities with the aim of maximizing profits and no moral standpoint of its own. （Company believes fulfilling the responsibility to stakeholders will increase their profits.）
b. Normative view – ethical/philanthropic responsibilities as well as economic/legal, and have moral duties toward stakeholders. Company accepts a responsibility to sustain social cohesion.
3.4 Role and interest of stakeholders
3.4.1 Internal stakeholder
<1>Director
a. Roles:
（a）Executive director responsible for corporation management of the company
（b）NEDs focus on monitor and control company in best interest of stakeholders
b. Interests:
（a）Remuneration package
（b）Status/reputation/power
<2> Company secretary
a. Roles:
（a）Ensure compliance with company laws and regulations and keep board members informed of their legal responsibilities
（b）Attend meetings and prepare minutes to follow up, administer company’s affairs
（c）Help board to deal with corporate governance matters and improve corporate governance of listed company
b. Interests:
（a）Remuneration package
（b）Security and job stability
（c）Career path and development
（d）Status/position
<3> Sub-board management
a. Roles:
（a）Day to day running of business and implement board policies
（b）Risk management and internal control of the company
（c）Concern with corporate governance and report to board of director
b. Interests:
（a）Remuneration package
（b）Security and job stability
（c）Career path and development
（d）Status/position
<4> Employees
a. Roles:
（a）Implementation of strategy and comply with the corporate governance systems in place and adopt appropriate culture
（b）Perform routine activities and comply with internal controls
（c）Give feedback, report breaches to senior management or board
b. Interests:
（a）Remuneration package
（b）Security and job stability
（c）Career path and development
（d）Status/position
<5> Trade unions
a. Roles:
（a）Distribute information to employee and protect employee interests
（b）Secure employee benefit and enforce government regulations/employee legislations, e.g. protection of whistleblowers
b. Interests:
（a）Influence/ power/impact
3.4.2 External stakeholder
<1> Suppliers
a. Roles:
（a）Provide material as operation input, giving financial credit through discount and extension of payment period
b. Interests:
（a）Profitable sales, payment of goods, long-term relationship
（b）Cost and quality of materials, reliability of delivery
<2> Customer:
a. Roles:
（a）Realize company value through purchase of its product
b. Interests:
（a）Value for money of goods and services （material needs and deeper moral needs）（b）Customer power increase and take their business elsewhere
<3> Auditors
a. Roles:
（a）Independent review of company’s F/S （whether it’s give a true and fair view）
（b）Incre ase investors’ confidence （together with company’s auditor committees and effective accounting standard）
b. Interests:
（a）Audit fees
（b）Reputation
（c）Quality of relationship
（d）Compliance with audit requirements
<4> Regulators
a. Roles:
（a）Establish rules and standards
（b）Carry out inspections and audit to maintain shareholder/stakeholder confidence
b. Interests:
（a）Compliance with regulations
<5> Government
a. Roles:
（a）Control of taxes regulations
（b）Establish and determine the overall regulatory and control climate （laws）in a country
（c）Provide funds or offer tax incentives to encourage investment
（d）Influence companies and the relationship between companies.
b. Interests:
（a）Compliance with laws
（b）Taxes revenue
（c）Level of employment
（d）Social and environment responsibility
<6> Stock exchange
a. Roles:
（a）Provide a means for companies to raise money and invertors to transfer shares
（b）Establishing rules and regulations for listed company, impact the way corporate governance is implemented
b. Interests:
（a）Compliance with rules and regulations
<7> Institutional investors
a. Roles:
（a）Monitoring and performance
（b）Intervention to improve good corporate governance
b. Interests:
（a）Security of funds invested
（b）Value of shares and dividend payments
（c）Timely information received from company
<8> Small investors
a. Roles:
（a）Limited power and influence
b. Interests:
（a）Maximization of shareholders’ value
（b）Be treated equally
3.5 Institutional investors
<1> Definition: Institutional investors manage funds invested by individuals
<2> Four types of institutional investor:
a. Pension funds
b. Insurance companies
c. Investment and unit trust （set up to invest in portfolios of share）
d. Venture capital organization （invest in expending companies）
<3> Role of institutional investors
a. Monitoring performance （voting on the board, attending meeting, contributing to decision making and corporate governance）
b. Intervention （unsuitable or risky strategy; poor operational performance; NEDs failing to hold management to account; major failures in internal controls; failure to comply with laws and regulations or governance codes; excessive levels of directors’ remuneration; poor attitudes towards corporate social responsibility）
<4> Means of exercising institutional investor’s influence
a. One-to-one meeting to discuss strategy, whether objectives are being achieved, how the company is achieving its objectives, the quality of management.
b. Voting （in AGM or EGM）
c. List of underperforming companies
d. Contributing to corporate governance rating system （that measure key corporate governance performance indicators such as number of NEDs, role of the broad and the transparency of the company）
3.6 Stakeholder power interest Matrix （Mendelow）
<1> Power/Interest matrix
a. The framework is often used to understand the influence that each stakeholder has over an organization’s objectives and strategy.
b. It estimates which stakeholders have the most influence by evaluating each stakeholder’s individual power and interest to the organization’s affairs. The stakeholders with the highest combination of power and interest are likely to be those with the most actual influence over objectives.
c. It describes the political context within which an individual strategy would be pursued by classifying stakeholders in two dimensions:
（a）The power they hold
（b）The extent to which they are likely to show interest in supporting or opposing a particular strategy
2012ACCA《P1专业会计师》基础课程讲义（4）
<2> The matrix indicates the type of relationship which organizations typically might establish with stakeholder groups in the different quadrants
a. Segment A: minimum effort （such as small investors）
b. Segment B: keep informed, they have limited ability to influence strategy but they can influence more powerful stakeholders by lobbying （such as community representatives）
c. Segment C: keep satisfied, they can move to segment D so that they should be treated with care （such as large institutional shareholders）
d. Segment D: key player, they participate in decision making and strategy must be accepted by them （such as major customer）
<3> Two steps in completing the matrix:
a. Place the stakeholder in the appropriate quadrant of the matrix
b. Assess their a ttitude with ‘+’ or ‘-’
<4> Each of these group has three basic choices:
a. Loyalty. They can do as they are told.
b. Exit. E.g. by selling their shares, or get a new job
c. Voice. They can stay and change the system. Those who choose voice are those who can influence the organization
<5> Scholes （1998）suggests the following strategies to deal with each quadrant:
a. Segment A – Direction
（a）Lack of interest and power
（b）Open to influence
（c）Normally accept what they are told and follow instructions
b. Segment B – Education / Communication
（a）For supportive stakeholders: may lobby others to support the strategy
（b）For dissenters: stop them joining forces with more powerful dissenters in C or D
c. Segment C – Intervention / Persuasion
（a）Keep the occupants satisfied to avoid them gain interests and shifting into D （b）Reassuring them of the likely outcomes of the strategy well in advance
d. Segment D – Participation
（a）Major drivers of change or major opponents
（b）Firstly education / communication , then discuss the implementation issues
3.7 Compare stakeholder theory with agency theory and company law
<1> Agency theory: Agent （manager）and principal （shareholders）；Make as much money as possible, in the interest of the owners.
<2> Company law: managers have fiduciary and legal obligations to maximize shareholder wealth.
<3> Stakeholder theory: Managers as agents to all other stakeholders, try to reconcile their interests; emphasis on the ethical and social responsibility.
4 Major issues in corporate governance
<1> Duty of directors: fiduciary duty to act in the best interests of the company, use their power properly, avoid conflict of interest and exercise a duty of care
<2> Composition and balance of the board: balance in member （director and NEDs），skills and talents （specialist），level and age （help succession planning）
<3> Reliability of financial reporting and external auditors: together with external auditors, greater regulation of practices led to greater transparency and reduces the risk of investors
<4> Directors’ remuneration and rewards: corporate governance codes avoid directors being paid excessive salaries and bonuses
<5> Responsibility of the board for risk management and internal control system: set up adequate system for measurement and reporting of risk
<6> Right and responsibility of shareholder: shareholders should have the right to receive all material information which may affect the value of their investment and to vote on measures affecting the organization’s governance
<7> Corporate social responsibility and business ethics: mutual benefit relationship between company and shareholder create sustained business success and steady
long-term growth in corporate value
<8> Public and non-governmental corporate governance: governance and
non-governance bodies should also apply corporate governance （integrity, supervise, ensure appropriate control and risk management and reporting system）
更多ACCA资讯请关注高顿ACCA官网：https://www.doczj.com/doc/5d15732303.html,
Unit 4知识点归纳复习卷 一、单元基础知识识记 知识点一重点短语(共25分) 1.离…近 2.最糟糕的服务 3.快速地买票 4.仔细地选择歌曲 5.大屏幕 6.没问题 7.迄今为止8.变得越来越流行 9.例如10.有相同特征 11.最滑稽的演员12.唱得最美妙 13.得到最好的奖励14.认真对待 15.街头艺人16.散步 17.各种类型的18.实现 19.编造(故事、谎言等) 20.扮演重要的角色21.喜欢/享受做某事22.播放最差的音乐23.一个顶级的运动中心24.最好的去处25.由……决定 知识点二重点句子(共10分) 1.它的等待时间最短。 It has the time. 2.你能够在那里以最便宜的价格买到衣服。 You can buy clothes the there. 3.我初到小镇。 I’m town. 4.看别人展示他们的才能通常是有趣的. always interesting other people show their . 4.全世界都有相似的节目. There are around the world. 5.那由你决定。 That’s you to decide. 7.他们通常在决定胜者方面起到作用. They usually play a in the winner. 8.表演者的生活是编造的。 The lives of the performers are . 9.他们给了人们一条实现梦想的道路。 They people to make their dreams . 10.但是如果你不把这些节目太当回事，它们还是有看头的。 However, if you don't these shows too ,they are fun to watch. 二、单元基础知识运用 知识点三词汇运用(共25分) I.根据句意及首字母提示完成句子(10分)
Fundamentals Level – Knowledge Module Management Accounting Time allowed: 2 hours This paper is divided into two sections: Section A – ALL 35 questions are compulsory and MUST be attempted Section B – ALL THREE questions are compulsory and MUST be attempted Formulae Sheet, Present Value and Annuity Tables are on pages 16, 17 and 18. Do NOT open this paper until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants
Section A – ALL 35 questions are compulsory and MUST be attempted Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. 1 A manufacturing company benchmarks the performance of its accounts receivable department with that of a leading credit card company. What type of benchmarking is the company using? A B C D Internal benchmarking Competitive benchmarking Functional benchmarking Strategic benchmarking 2 3 Which of the following BEST describes target costing? A B C D Setting a cost by subtracting a desired profit margin from a competitive market price Setting a price by adding a desired profit margin to a production cost Setting a cost for the use in the calculation of variances Setting a selling price for the company to aim for in the long run Information relating to two processes (F and G) was as follows: Process Normal loss as % of input Input (litres) Output (litres) F G 8 5 65,000 37,500 58,900 35,700 For each process, was there an abnormal loss or an abnormal gain? Process F Process G A B C D Abnormal gain Abnormal gain Abnormal loss Abnormal loss Abnormal gain Abnormal loss Abnormal gain Abnormal loss 4 The following budgeted information relates to a manufacturing company for next period: Units $ Production Sales 14,000 12,000 Fixed production costs Fixed selling costs 63,000 12,000 The normal level of activity is 14,000 units per period. Using absorption costing the profit for next period has been calculated as $36,000. What would be the profit for next period using marginal costing? A B C D $25,000 $27,000 $45,000 $47,000 2
Unit 4 Astronomy: the science of the stars 基础练习 一、单项选择： 1. In ____ space, there are plenty of planets besides ____ earth. A. /; / B. /, the C. the, the D. the, a 2. Work hard and never give up, and you will achieve your goal _____. A. in time B. on time C. by the time D. at the time 3. From my point of view, the ____ movie we saw today is very exciting, as there are so much fight and chase. A. rude B. violent C. fierce D. impolite 4. Jerry pretended to be sick to prevent himself ______ by his father. A. from punishing B. punished C. being punished D. to be punished 5. After I took a seat in the restaurant, a waiter came up and began to ____ the table. A. lay B. lie C. make D. put 6. It is the first time I _____ such a beautiful city. A. came to B. come to C. have come to D. coming to 7. _____ he will join us won’t make too much difference. A. What B. That C. Whether D. If 8. As we all know, mammals _____ their young from within their bodies. A. lay B. produce C. create D. invent 9. When I was eighteen, I read the novel _____. A. the first time B. at the first time C. at first D. for the first time 10. Tom and Jenny decided to get married in the year ____. A. coming B. came C. will come D. to come 二、词组填空 prevent from depend on give birth to cheer up cool down in time now that break out be different from as well as escape from 1. I’m going to relax ________________ the school year is over. 2. Will you be able to finish the job _________________. 3. The air-conditioning doesn’t seem to be ___________________ the room much. 4. Once the war ___________________, a great number of people will lose their homes. 5. I ___________________ you to tell me everything. 6. He was ___________________ taking part in the party by accident. 7. Every time I was in low spirits, she would try her best to make me _______________. 8. Patsy was celebrating last night after ___________________ twins. 三、语法练习 1. ______ he is a strict and good headmaster is known by everyone in the school. A. That B. Because C. For D. / 2. There is no doubt ______ he will come tonight. A. that B. whether C. if D. when 3. _______ makes no difference _____ he will come or not. A. This, if B. That, if C. It, whether D. This, whether 4. ______ is important to a person is _____ he must know ________ he is fit for. A. It, what, that B. That, how, what C. It, that, that D. What, that, what 5. ____ is a fact that the book A Brief History of Time written by Hawking is popular with ordinary people. A. There B. This C. It D. That 6. It’s no longer a question now _____ man can land on the moon.
acca一共要考几门课 ACCA一共15门课程共分为两个阶段，分别是F阶段和P阶段，其中又分为几个部分，F1-F3属于知识课程部分，F4-F9属于技能课程部分，SBL-SBR属于核心课程部分，P4-P7(选修两门)属于选修课程部分。考生只需通过13门考试即可。 考试的具体课程： 基础阶段课程： 知识课程(共3门) F1 Accountant in Business商业会计 F2 Management Accounting管理会计 F3 Financial Accounting财务会计 技能课程(共6门) F4 Corporate and Business Law(CHN)公司法与商法 F5 Performance Management业绩管理 F6 Taxation(CHN)税法 F7 Financial Reporting财务报告 F8 Audit and Assurance审计与认证 F9 Financial Management财务管理 专业阶段：核心课程 SBL战略商业领袖Strategic Business Leader SBL战略商业报告Strategic Business Reporting 选修课程(任选其中2门) P4 Advanced Financial Management高级财务管理 P5 Advanced Performance Management高级业绩管理 P6 Advanced Taxation高级税法 P7 Advanced Audit and Assurance高级审计和认证
急速通关计划 ACCA全球私播课大学生雇主直通车计划周末面授班寒暑假冲刺班其他课程
七年级英语下册Unit4基础知识整理 必会短语 1，准时_______________________ 2，在课上_______________________ 3.因...…迟到_______________________ 4.必须;不得不_______________________ 5.安静_______________________ 6.清洗餐具_______________________ 7.(对某人)要求严格_________________ 8.留短发_______________________ 9.玩得开心_______________________ 10.制定规则_______________________ 11.make breakfast_________________ 12. play with sb.____________________ 13. follow the rules___________________ 14. dining hall_____________________ 15. eat outside_______________________ 重点句式 1.上课不要迟到。 Don’t________ ________for class. 2.你一定要守时 You must be________ ________. 3.噢，并且我们还必须在图书馆里保持安静。 Oh, and we have to________ ________in the library. 4.(我这儿)有太多的规定。 There are________ ________rules. 5.别把脏餐具留在厨房里! ________ ________the dirty dishes in the kitchen！ 6.看电视之前我必须先读书。 I must________ ________ ________before I can watch TV. 7.我们必须道守它们
ACCA考试F7考试历年真题精选及详细解析 1109-59 1. Petre owns 100% of the share capital of the following companies. The directors are unsure of whether the investments should be consolidated. In which of the following circumstances would the investment NOT be consolidated? A Petre has decided to sell its investment in Alpha as it is loss-making; the directors believe its exclusion from consolidation would assist users in predicting the group’s future profits B Beta is a bank and its activity is so different from the engineering activities of the rest of the group that it would be meaningless to consolidate it C Delta is located in a country where local accounting standards are compulsory and these are not compatible with IFRS used by the rest of the group 1
必修二。Wildlife protection学案 重点难点突破 1. as a result 结果，因此 as a result of + sth /sb /v-ing /what. 引导的宾语从句=because of “由于…” as a / the result of 由于……原因 result from = lie in 因……引起 result in = lead to 导致，致使 without result 毫无结果，徒劳 The accident resulted in three deaths. Three deaths resulted from the accident. He ate some bad fish. As a result, he fell ill. He fell from the horse. As a result, he was unable to go to work the next day. = He was unable to work the next day as the result of the fall from his horse. Fill in the blanks with as a result of, result in and result from. 1.The terrible accident ______________ his carelessness. 2.He was late __________________ the snow. 3.This illness will ___________ total blindness if left untreated. 高考链接： 1. My friend Martin was very sick with a strange fever; ___he could neither era nor sleep. A. as a result B. after all C. any way D. otherwise 2.As result, the hurt in my foot became worse（改错） 3. The terrible accident ___ his carelessness A. resulted from B. resulted in C. as a result of D. as a result 2. die out: disappear completely 灭亡；逐渐消失 (动.植物的)灭绝, (风俗,习惯,观念的)逐渐消失, (火,光)逐渐熄灭 die away(sound, wind, light)becomes weaker and finally stops 渐渐消失, die down 指物质特性或情感“逐渐平息” die off 相继死亡;(草木)先后枯死 die of 因…而死,由于疾病,饥寒,情感原因造成的死亡. die from.除疾病,情感之外的原因造成的死亡 die of （hunger , illness , old age , cold , feeling ) die from (accident , disaster , earthquake , etc.) 1) Elephants would die out soon if men were allowed to shoot as many as they wish. 2)Many old customs are dying out. 3)The fire died out in the end. 高考链接： 1．The soldier _______ three days after he had been wounded . A. dead B. had died C. has died D. died 2．Although the wind has ________, the train remains steady. so you , still need a raincoat . A. turned up B. gone back C. died down D. blown out
2019最新ACCA考试科目如何安排，考试攻略详细介绍2019最新ACCA考试科目如何安排，考试攻略详细介绍 2019年01月30日 ACCA一共15个科目，通过13科就可以拿到ACCA准会员证书(最后4科P4-P7是四选二)。这15个科目的考试顺序也是有规定的。还不知道自己是不适合学习ACCA，戳：学前评估 15科目分为四个大模块：知识模块(F1-F3)、技能模块(F4-F9)、核心模块(SNR&SBL)、选 修模块(P4-P7) 考试必须按照模块顺序来进行，即知识模块-技能模块-核心模块-选修模块。必须按照这 个顺序来报考，但是各个模块内部的科目是可以打乱顺序考的。例如：F1-F3，可以先考 F3，再考F2，再考F1，后面的依此类推。 当然，ACCA每一次考试最多可以报满4科，那么可以把前面模块的都报上，报完以后还有剩余科目可以给后面模块的再报上后面模块的科目。例如，可以一次把F1、F2、F3、F4 都报上，考试结束后，F4、F3、F2都通过了，F1没通过，那么下次报F678等科目时，必 须先把F1报上，如果考完了F4-F9的科目，F1还是没通过，报P阶段时，F1也必须先报上。就是说前一个模块没有考完的科目，必须在下一次报考下一个模块考试时都带上继续 报考，直到通过。 你将如何安排接下去的ACCA考试科目F5——F9的考试顺序? 如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7)，这就要取决你一次想考几门。 事实上，雇主会要求正在学习ACCA的员工去先考ACCA考试科目F7和F8这两门，因为这 两门课会教给学员很多在实际工作中非常实用的技能和知识。如果你的工作是和税务相关的，或者你对税法比较感兴趣的话，就推荐你从ACCA考试科目F6考起，如果你想一次考
Unit 4基础知识复习卷 一、单元基础知识识记 知识点一重点短语(共20分) 1.时而；有时 2.应对;处理 3.公开地；在别人面前 4.亲身;亲自 5.为…感到自豪 6.为…骄做;感到自豪 7.不再8.获得较大的关注 9.当心;注意10.放弃 11.做决定12.至少 13.奇宿学校14.即使;纵然 15.闲逛16.害怕独处 17.缺席18.建议某人做某事 19.一直，总是20.改变某人的主意 知识点二重点句子(共10分) 1.马里奥，你过去根，是吗? Mario，you short, didn't you? 2.自从我们上次看到小学同学已经三年了。 It's three years we last our primary school classmates. 3.看着人们是如何改变的也很有趣. It 's interesting how people. 4.当她唱得好些的时候，她敢于在全班面前唱歌，然后在全校师生面前唱歌. As she got better, she in front of her class, and then for the whole school. 5.仅有少量的人成功地到达顶部。 Only a very number of people i t th e top. 6.现在我懂得即使他们很忙，他们总是想念着我. Now I understand that they are busy, they are always me. 7.他的父母搭乘24小时的火车，5个小时的汽车去到李文的学校。 His parents a train and a bus ride get to Li Wen’s school. 8.你简直不能相信成功之路是多么困难。 You can never imagine the road success is. 9.我的生活在过去几年里变化很大。 My life in the last few years. 10.在工作面试时，人们通常需要做一个大致的自我介绍. People usually g ive a general self-introduction in a job interview. 二、单元基础知识运用 知识点三词汇运用(共15分) I.根据句意及首字母或汉提示完成单词。(10分) 1. Tom is very h. He always makes us laugh. 2. The(得分)was 3 to 1 in the first half. 3.A(私人的) small garden lies on the right side of the main door.
ACCA考试P阶段的考试顺序建议 本文由高顿ACCA整理发布，转载请注明出处 [导读]ACCA每一次考试最多可以报满4科，考试必须按照模块顺序来进行，但是各个模块内部的科目是可以打乱顺序考的，F和P段的课程不能一起考，先考完F阶段再考P阶段，除非F阶段剩下一俩门可以与P阶段同时报考。 ACCA考试P阶段的考试顺序建议 ACCA考试一共16个科目，通过14科就可以拿到ACCA准会员证书(最后4科P4-P7是四选二)，这16个科目的考试顺序也是有规定的。 16科目分为四个大模块：知识模块(F1-F3)、技能模块(F4-F9)、核心模块(P1-P3)、选修模块(P4-P7)。 ACCA考试必须按照模块顺序来进行，即知识模块-技能模块-核心模块-选修模块。必须按照这个顺序来报考，但是各个模块内部的科目是可以打乱顺序考的。例如：F1-F3，可以先考F3，再考F2，再考F1，后面的依此类推。 当然，ACCA每一次考试最多可以报满4科，那么可以把前面模块的都报上，报完以后还有剩余科目可以给后面模块的再报上后面模块的科目。例如，可以一次把F1、F2、F3、F4都报上，考试结束后，F4、F3、F2都通过了，F1没通过，那么下次报F678等科目时，必须先把F1报上，如果考完了F4-F9的科目，F1还是没通过，报P阶段时，F1也必须先报上。就是说前一个模块没有考完的科目，必须在下一次报考下一个模块考试时都带上继续报考，直到通过，后面的依此类推。 特例：
想申请英国牛津布鲁克斯大学应用会计学本科学士学位的学生，如果没有英语成绩证明(例如CET-6、雅思6.5等)那么在第二个模块——技能模块中，就必须先通过F4的考试以后才能报考F789(注意必须是通过F4的考试以后)如果F4被免试了，就必须放弃免试，通过考试，才能考F789，否则就失去了申请学位的资格；其他的考试顺序同上所述。 ACCA官方建议：因为ACCA课程的安排都是很合理的，所以还是顺着顺序来考比较好，以免造成不必要的麻烦。 关于ACCA考试P阶段考试难度及考试顺序： ACCA考试第三部分P阶段有3门核心课程(P1-P3)是必须考试的，另外选修模块(P4-P7)中选考两门，P阶段考试科目是专业的阶段课程，相对于前面二部分是有难度的，对综合应用英语的能力和专业知识部分提出了新的挑战。 ACCA考试科目P2、P4、P5偏向于计算，ACCA考试科目P1和P3的计算量较少。所以想一次性报考的话，建议交叉考试分配。 更多ACCA资讯请关注高顿ACCA官网：https://www.doczj.com/doc/5d15732303.html,
4B Unit 4 Drawing in the park 一、语音： 字母e和ee的读音[ i: ] me she green sleep three 二、单词： 1. park 公园 2. draw 画 3. flower 花，花朵 4. them 他（她，它）们 5. boat 小船 6. river 河，江 7. lake 湖，湖泊8. drawing 画画9. easy 容易的 10.difficult 难的11. try 试一试12.hill小山 13. again 再，又 三、词组： 1. in the park 在公园 2. on the lake 在湖面上 3. in this big box 在这个大箱子里 4. the boat on the river 在河上的小船 5. ten to ten 九点五十、十点差十分 6. draw a tree 画一棵树 7. have a look 看一看8. over there 在那边 9. some flowers 一些花10. look at the picture 看图 四、句型： 1. Let’s draw some pictures here. 让我们在这儿画一些画吧。 2. What can you see over there? 你能看到那边有什么？ 3. I can see a tree and some flowers. 我能看见一棵树和一些花。 4. Can you draw them? 你能画出它们吗？ 5. Sure. It’s easy. 当然。那很简单。 6. This is the tree and these are the flowers. 这个是树这些是花。 7. Can you see the boat on the river? 你能看见河面上的小船吗？ 8. It’s difficult, but I can try. 那很难，但是我会试试。 9. Is this a boat? 这是一艘船吗？ 10. What’s in this big box? 在这个大箱子里的是什么？ 11. It’s great fun. 它非常有趣。 12. What can you see in it? 在里面你能看到什么？ 13. I can see a boat on the lake.我看见湖面上有一艘小船。 14. Ken, it’s ten to ten. Go to bed before ten.肯，九点五十了。十点之前去睡觉。 15. Good idea！好主意！ 16. Well done.干得好。 五、语法： 1.can 为情态动词，后面跟动词原形。 如：I can play football. He / She can dance . We /They / You can --- . 2.It’s ten to ten. = It’s nine fifty. 表示差十分钟就十点，即九点五十。 六、拓展： 1.词汇：mountain, hard 2.句型：Let’s grow flowers. Let’s plant trees. Let’s row the boat. 3.语法：can + 动词原形；let’s +动词原形 4.阅读：
人教版八年级英语Unit4基础知识及测试题 Unit 4基础知识 写出下列短语和句型 I 1 太多（修饰不可数名词） 2 闲逛 3 太多（修饰可数名词） 4 争吵 5 去睡觉 6 给某人打电话 7 擅长 8 谈论 9 在电话中10 浏览；翻阅；仔细检查11 归还12 生某人的气 13 重要的事情14 没问题 15 解决；算出16 与某人和睦相处 17 感到孤独18 与某人交流 19 今后；从今以后20 下次 21 交朋友22 担心…… 23 害怕……24 在……的前面 25 不再……26 做运动 27 与某人竞争28 那么多 29 上课30 去购物 31 删除；删去32 几个；少数 33 各种各样的34 比较；对比 35 同意某人（的想法）36 依……看 37 一些安静的事38 调小 II 1 允许某人做某事 2 你为什么不做某事呢？ 3 想做某事 4 发现某人在做某事 5 告诉某人做某事 6 拒绝做某事 7 让某人做某事8 主动提出做某事
9 介意某人做某事10 直到……才…… 11 想要某人做某事12 该做某事了 13 做某事是……的14 继续做 15 你认为……怎么样？ 基础知识答案 I 短语归纳 1 too much 2 hang out 3 too many 4 get into a fight 5 go to sleep 6 call sb. (up) 7 be good at 8 talk about 9 on the phone 10 look through 11 give back 12 be angry with sb. 13 a big deal 14 no problem 15 work out 16 get on with sb. 17 feel lonely 18 communicate with sb. 19 in future 20 next time 21 make friends 22 be worried about 23 be afraid of 24 in front of 25 not…any more 26 play sports 27 compete with sb. 28 so much/ many 29 have lessons 30 go shopping 31 cut out 32 a few 33 all kinds of 34 compare…with… 35 agree with sb. 36 in one’s opinion 37 something quiet 38 turn down II 用法集萃 1 allow sb. to do sth. 2 Why don’t you do sth.? 3 want to do sth. 4 find sb. doing sth. 5 tell sb. to do sth. 6 refuse to do sth. 7 let sb. do sth. 8 offer to do sth. 9 mind sb. doing sth. 10 not…until… 11 want sb. to do sth. 12 It’s time for sth. 13 It’s+adj.+to do sth. 14 keep on doing 15 What do you think of…?
accap1p3合并SBL课程 即将取代P1和P3两个科目的Strategic Business Leader课程（SBL），绝不是两个科目的简单结合，而是从更高视野、更深层次建构了一个全新的知识大厦，这座大厦不仅吸收了原有的P1、P3大部分内容，还对领导力、战略管理、信息处理及数据分析、沟通技能、创新管理等进行了更深层次的考察。SBL试题仅有一道全情境的商业案例，内容包括财务报告、市场数据、公司网站、商业信函、会议纪要、员工简历、预算方案等，试题内容长达10余页，考试时长为4个小时，这不仅需要学生批判性阅读案例，迅速关联案例和知识；同时，问题和答题的方式更加灵活，尤其要求考生全面阐述决策推理过程（Rationale）,这对学员的英文写作，尤其是写出用词精准、逻辑清晰、表达全面的商务报告无疑提出了更高的要求。 东亚国际SBL储备讲师周朋杰说：“相对于P1和P3,SBL这门课程更加务实也更加务虚，务实之处在于其更贴近真实的商业环境，试题中的案例就是真实商业事件的缩影，这些内容几乎涵盖了作为一名高级（财务）管理人员/管理咨询顾问日常工作的方方面面；而务虚之处则是SBL课程提纲挈领、高屋建瓴，对学员的定位更上一层楼，尤其是要求学员能够透过数字看管理、透过现象看本质的能力，这也反映了ACCA一直致力于呼应时代需求，为未来提供创新型解决方案的核心价值观。” 谈到大学在校生如何学习备考SBL的问题时，周老师建议道：“对于没有商业领域工作经验的学员，初学时对考题案例的深度理解会略感困难，英文写作、公文写作、沟通技能等软实力、软技能也需要锻炼，对此我们教研组开发了“案例教学+注重写作”的授课方案，在试点班级反响良好。就目前来说，改革还没
牛津英语8A unit4 基础知识点专项训练 1. —I’m I made ____ mistake. But I won’t make the same mistake for____ second time. — Never mind. Nobody is perfect. A. a; a B. a; the C. the; the D. a; / 2. — Can you tell me how to make the toy truck run — Why not read the yourself My hands are full now. A. story B. instruction C. information D. report we talk about it in English ---_______ Let’s do it right away. not we you we sound made the film ________. I am afraid of watching it. 5.nly my cousin but also his parents interested in DIY. They often make many interesting things. A. are B. is C. were D. was 6. --The dish smells_____. Few people will like it. --Really am sure once you taste it, you will fall in love with its taste. A. nice B. terrible C. nicely D. terribly 7. To ater, please don’t ______ the water running when you are not washing things. A. get B. make C. stop D. leave 8. — Did you miss the meeting —. I got there ten minutes before it finished. A. Of course B. Not at all C. Not exactly D. I did 9. — Now, the fruit is ready. What should I do next —the watermelon into small pieces. A. Cutting B. To cut C. To cutting D. Cut 10. — Tom, any sugar to my coffee. — OK. What about some milk in the coffee A. doesn’t add B. didn’t add C. not add D. don’t add 11. Th is not bright enough. I need to a light on the ceiling. A. put in B. put on C. put up D. put with 12. If you want to lose some weight, I advise you fast food. A. stopped eating B. stopping eating C. to stop to eat D. to stop eating 13. — Excuse me, but can I take the seat —, young man. It’s for the elderly only. A. You’d better not B. You’d better don’t C. Why not D. Never mind 14. — Mum, can I go to play for a while — Why not Your homework is almost . A. finishing B. finishes C. finished D. finish had better_____talk in class without permission. ’t D./ 16 ---- Can I talk to you for a minute, Brian --- Sure, I have _______ time. A a few B little C few D a little 17. When you do DIY, it means you need n’t_______ someone to do it.