ACCA F1所有理论家及理论内容合集

ACCA F1 主要知识总结ACCA F1 在ACCA 考试科目中难度较低，通过率相对较高，作为ACCA考试的起始科目很合适。

以下是ACCA F1 的知识点讲义，是对课本知识点的总结，帮助你尽快掌握知识点。

The business organisationChapter learning objectivesUpon completion of this chapter you will be able to:§ define the term organisation§ explain the need for a formal organisation§ distinguish between different types of organisation§ summarise the main areas of responsibility for different functions within an organisation§ explain how different departments co-ordinate their activities§ explain the nature and process of strategic planning§ explain the purpose of each level of organizational management.1 The nature of organisations1.1 What is an organisation‘Organisations are social arrangements for the controlled performance of collective goals.’ (Buchanan and Huczynski)The key aspects of this definition are as follows:§ collective goals§ social arrangements§ controlled performance.Expandable textAs yet there is no widely accepted definition of an organisation. This is because the term can be used broadly in two ways:§ It can refer to a group or institution arranged for efficient work. To organise implies that there is an arrangement of parts or elements that produces more than a random collection.§ Organisation can also refer to a process, i.e. structuring and arranging the activities of the enterprise or institution to achieve the stated objectives. The very work organisation implies that there is order or structure，There are many types of organisations, which are set up to serve a number of different purpose and to meet a variety of needs. They include:§ service companies§ factories§ retail companies§ political parties§ charities§ local councils§ the army, navy and air force§ schools.What they all have in common in summarised in the definition given by Buchanan and Huczynski:Organisations are social arrangements for the controlled performance of collective goals.’(a) ‘Collective goals’–organisations are defined primarily by their goals. A school has the main goal of educating pupils and will be organised differently from a company where the main objective is to make profits.(b) ‘Social arrangements’– someone working on his own does not constitute an organisation. Organisations have structure to enable people to work together towards the common goals. Larger organisations tend to have more formal structures in place but even small organisations will pide up responsibilities between the people concerned.(c) ‘Controlled performance’– organisations have systems and procedures to ensure that goals are achieved. These could vary from ad-hoc informal reviews to complex weekly targets and performance review.For example, a football team can be described as an organisation because:§ It has a number of players who have come together to play a game.§ The team has an objective (to score more goals than its opponent).§ To do their job properly, the members have to maintain an internal system of control to get the team to work together. In training they work out tactics so that in play they can rely on the ball being passed to those who can score goals.§ Each member of the team is part of the organisational structure and is skilled in a different task; the goalkeeper has more experience in stopping goals being scored than those in the forward line of the team.§In addition, there must be team spirit, so that everyone works together. Players are encouraged to do their best, both on and off the field.Test your understanding 1Which of the following would be considered to be an organisation(i) A sole trader(ii) A tennis club(iii) A hospitalA) (i), (ii) and (iii)B) (i) and (ii) onlyC) (ii) and (iii) onlyD) (i) and (iii) only文章来源：泽稷网校。

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ACCA
考试考纲要点整理之F1
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F1：会计师与企业
Accountant in Business (AB)：了解财务在企业中的角色和作用，以及企业管理的基本知识。

具体学习公司的架构和管理，内外部环境的影响，会计在内部控制中的作用，和人力资源管理的方法。

企业组织(目标和类型)，利益相关者和外部环境
企业组织结构，文化，功能和企业管制
会计和报告制度，内部控制和制度的遵循，主要是公司治理结构及会计师在公司中的作用，如财务报告、认证、内部控制，合规审核等;
个人和团队领导和管理
企业中领导力、管理及人力资源相关知识内容，比如个人激励、个人效率、个人及组织行为等;
组织及个人商业行为所要遵守的相关职业道德
本文由高顿ACCA 整理发布，转载请注明出处，更多ACCA 资讯请关注高顿ACCA 官网：。

F1重点1. Organisation:an organization is a social arrangement which pursues collective goals,which controls its own performance and which has a boundary separating it from its environment.1.Why do organization exist?(1)organization overcome people's individual limitations.(2)organization enable people to specialist in what they do best.(3)organization save time.(4)organization accumulate and share knowledge(5)organization enable synergy.2.Limited company: Limited company is a corporation with shareholders whose liability is limited by share, personal assets are distinct from company finance.3.Types of limited company4.NGO:NGO is an independent voluntary association of people acting together for some common purpose(other than achieving government officer or making money)anisational structure:Components of the organisationStrategic apex||Technologystructure ——Middle line ——support staff||Operating core●functional departmentation●Geographic departmentation●Product/brand departmentation●Matrix and project organization●Customer departmentation7.The shamrock organisation(Charles Handy)●Professionalconsist of professional, technicians ,managerspartnership with firm●Self employedhired on contractpaid in fees for results●Contingenttemporary and part-time workerspaid by the hour or day or week●Consumersdo the work of the organisatione.g. IKEA8. Span of control：the span of control refers to the number of subordinates immediately reporting to a superior official.9.The Anthonyhierarchy:Strategic(senior management),Tactical(middle management), Operational (supervisor/operative)10.Marketing:The marketing function manages an organisation’s relationship with its customers.11.What is the relationship between marketing and strategic management?●Corporate strategic plans aim to guide the overall development of anorganisation.●Marketing planning is subordinate to corporate planning but makes asignificant contribution to it and is concerned with many of the same issues.●The marketing department is the most important source ofinformation for the development of corporate strategy.●Specific marketing strategies will be determined within the overallcorporate strategy.12. Finance function: One of the most important expert roles in the organisationRole:●Raising money from different channels●Recording and controlling what happens to money●Providing information to managers to help them make decisions●Reporting to shareholders13.Sources of finance:●The capital markets●Retained earnings●Government sources●Bank borrowings●Venture capital●The international money and capital markets14.Types of committee●Executive committeeswith the power to govern or administer●Standing committeesor a particular purpose on a permanent basis to deal with routine business ●Ad hoc committeesto complete a particular task●Sub-committeesappointed by committees to relieve the parent committee of routine work ●Joint committeesbe formed to co-ordinate the activities of two or more committees●Management committees15.The qualities of good information●Accurate●Complete●Cost-beneficial●Relevant●Authoritative●Timely●Easy to use16.Culture and structure●Power culture (Zeus):is shaped by one individual(leader focused)●characteristics:❖The organisation is capable of adapting quickly to meet change❖Personal influence decrease as the size of an organisation gets bigger. ❖Personal have to get on well with each other for this culture to work.●Role culture(Apollo):is a bureaucratic culture shaped by rationality,rules and procedures●Characteristics:❖These organisation have a formal structure, and operate by well-established rules and procedures.❖Individuals are required to perform their job to the full and tend to learn an expertise without experiencing risk.❖The bureaucratic style can be very efficient in a stable environment, when the organisation is large.●Task culture(Athena):is shaped by a focus on outputs andresults(project-focused )●Characteristics:❖The task culture is reflected in project teams and task forces❖Performance is judged by results❖Task cultures are expensive, as experts demand a market price❖Task cultures also depend on variety.●Person culture(Dionysus):is shaped by the interests of individuals●Characteristics:❖In the three other cultures, the individual is subordinate to the organisation or task.❖But in this culture, the purpose is to serve the interests of the individuals within it.17.The impact of informal organisation on the business●Employee commitment●Knowledge sharing●Speed●Responsiveness●Co-operation18.Stakeholders of business organisation●Internal stakeholders(Managers /employees)●Connected stakeholders(Shareholders/ Bankers/ Suppliers/ Customers●External stakeholders(Government/ Interest/ pressure groups/ Professional bodies)government ➢jobs/ training/tax ➢tax increases➢Regulation➢legal actionInterest/ pressure groups ➢Pollution➢Rights➢other ➢Publicity➢direct action➢Sabotage➢pressure on governmentProfessional bodies ➢members ethics ➢imposition of ethicalstandards19.Business cycle●Recession to depression(经济衰退期到经济萧条期）When the economy is entering a recession:❖Consumer demand falls❖Production and employment falls❖Price level falls❖Confidence diminishes❖Investment remains low●Recovery to boom（经济恢复期到经济增长）When the economy has reached the recovery phase of the cycle:❖Confidence returns❖Output/employment/income will begin to rise❖Production and sales rise❖Profit levels will lead to optimistic business expectations❖Price level will rise slowly❖Investment rises20.Inflation：Inflation is the name given to an increase in price levels generally. It is also manifest in the decline in the purchasing power of money.21.Causes of unemploymentSeasonal employment and fictional unemployment will be short-term. Structural unemployment technological unemployment ,and cyclical unemployment are all longer term ,and more serious.ernment policies for managing the economyTHE AIM:❖To achieve economic growth❖To control price inflation❖To achieve full employment （失业率低，而不是零失业率）❖To achieve a balance between exports and imports23.Fiscal policy：Fiscal policy relates to government policy on taxation,public borrowing and public spending.It provides a method of managing aggregate demand in the economy.24.Monetary policy：Monetary policy relates to government policy on the money supply, the monetary system, interest rates, exchange rates and the availability of credit.25.26.Functions of taxation❖To raise revenues for the government.❖To cause certain products to be priced to take into account their social costs.❖To redistribute income and wealth.❖To protect industries from foreign competition.27.Direct tax and Indirect taxDirect taxis paid direct by a person to Revenue authority.it can be levied on income and profit or on wealth.it must be paid by everyone.e.g. income tax/corporation taxIndirect tax is collected from an intermediary (supplier) who then attempt to pass on the tax to consumers in the price of goods they sell. Specific tax is charged as a fixed sum per unit sold.ad valorem tax is charged as a fixed percentage of the price of the good.28.Objectives of monetary policyMonetary policy can be used as a means towards achieving ultimate economic objectives for :❖Inflation❖The balance of trade❖Full employment❖Real economic growth29.BOP:A balance of payments (BOP) sheet is an accounting record of all monetary transactions between a country and the rest of the world. These transactions include payments for the country's exports and imports of goods, services, and financial capital, as well as financial transfers. 30.宏观分析:PEST: political-legal , economic, social-cultural,technological .微观分析: include those areas which have a direct impact on the orgnisation.Five competitive forces:❖the threat of new entrants,❖the threat of substitute products or service,❖the bargaining power of customers,❖the bargaining power of suppliers,❖the current competitors❖in the industry.31.Employment protectionretirement Organisations encourage retirementresignation People resign for many reasons, personal and occupational. dismissal The termination of an employee’s contract by the employer.petitive forces33.34.Accounting:Accounting is a way of recording, analysing andsummarising transactions of business.ers of financial statements and accounting information❖Managers of the company.❖Shareholders of the company❖Employees of the company.❖Trade contacts❖Providers of finance to the company❖Her majesty's revenue and customs❖Financial analysts and advisers❖Government and their agencies❖The public36.Financial accounting VS management accountingFinancial accounting is mainly a method of reporting the results and financial position of a business.Financial accounting should be presented to the certain outsiders who need information about a company: shareholders/suppliers/customers/employees/tax authorities/the general public.Management accounting is a management information system which analyses data to provide information as a basis for managerial action.The concern of a management accountant is to present accounting information in the form most helpful to management.37.IASB：International Accounting Standards BoardIASs：International Accounting StandardsGAAP：Generally accepted accounting practice38.F1 p195 business transactions39. Manual vs computerised accounting systemsManual accounting systemsThe disadvantages of Manual accounting systems:❖productivity❖slower❖Risk of errors❖Less accessible❖Alterations❖Quality of output❖bulkcomputerised accounting systemsThe advantages of computerised accounting systems:❖It become possible to make just one entry in one of the ledgers which automatically updates the others.❖Users can specify reports, and the software will automatically extract the required data from all the relevant files.❖Both of the above simplify the workload of the user.The disadvantages of computerised accounting systems:❖Usually,it requires more computer memory than separatesystems-which means there is less space in which to store actual data. ❖Because one program is expected to do everything,the user may find that an integrated package has fewer facilities than a set of specialised modules.40.Internal audit vs external audit41.Fraud:fraud may be generally defined as ' deprivation by deceit ' .in a court case ,fraud was defined as ' a false representation of fact made withthe knowledge of its falsity, or without belief in its falsity,or without belief in its truth,or recklessly careless ,whether it be true or false.42.teeming and ladingThis is one of the best known methods of fraud in the sales ledger area.basically teeming and lading is the theft of cash or cheque receipts.setting subsequent receipts,not necessarily from the same customer against the outstanding debt conceals the theft.43.Power and influence44.Henri Fayol: five functions of management45.Taylor : scientific managementThe key elements of scientific management techniques:❖Work study techniques were used to analyse tasks and establish the most efficient ways to use.❖Planning and doing were separated.❖Jobs were micro-designed: divided into single, simple task components.❖Workers were paid incentives.46. Elton Mayo: human relationsAccording to Hawthorne studies from 1924 to 1932, he concluded: Workers have social or belonging needs .Productivity depends mainly on working attitude and relationships with those around you.Neo-human relations school:It relates to workers have more needs in the job, such as challenge, responsibility, personal development and so on.47.Mintzbery: the manager’s role48.leadership: ‘The activity of influencing people to strive willingly for group objectives.’----Terry●The key leadership skills:❖Entrepreneurship: have the ability to spot business opportunities.❖Interpersonal skills❖Decision-making and problem-solving skills❖Time-management and personal organisation❖Self-development skills.49.theories of leadership50.the Ashridge Management College Modelmaking might become a very long process.51.Blake and Mouton’s managerial Grid52.groups:A group is any collection of people who perceive themselves to be a group.❖ A sense of identity.❖Loyalty to the group.❖Purpose and leadership.53.TeamsA team is a small number of people with complementary skills who are committed to a common purpose, performance goals and approach for which they hold themselves basically accountable.---- Katzenbach and Smith 54strengths of team workin55.Belbin: Nine team roles——nine team role56.team developmentStep 1: Forming 行程阶段The team is just coming together. The individuals will be trying tofind out about each other, and about the aims and norms of the team. The objectives being pursued may as yet be unclear and a leader may not yet have emerged.Step 2: Storming调整阶段The conflicts between team members may happen. The original objectives, procedures and norms may be changed .Step 3: Norming规范化阶段A period of settling down: there will be agreements about work sharing, individual requirements and expectations of output. Norms and procedures may evolve.Step 4: Performing表现阶段The team sets to work to execute its task. The difficulties of growth and development no longer hinder the group’s objectives.Later writers added two stages Tuckman’s model:（属于休整期）●Dorming.Once a group has been performing well for some time, it may get complacent/full, and fall back into self-maintenance functions, at the expense of the task.●Mourning/adjourning.The group sees itself as having fulfilled its purpose is due to physically disband.57.theories of motivationContent theories and Process theories58.content theories of motivation——Maslow’s hierarchy of needs59.Job enrichment工作丰富化Job enrichment is planned,deliberate action to build greater responsibility,breadth and challenge of work into a job.Job enrichment is similar to empowerment.60.Job enlargement扩大就业Job enlargement is the attempt to wide jobs by increasing the number of operation in which a job holder is involved.61.pay as a motivatorpay as a motivator：Pay is the most important of the hygiene factors, but it is ambiguous in its effect on motivation.62.principles of time managementPrinciples of time management include❖Goals: specific,measureable,attainable,realistic and time-bounded❖Action plans❖Priorities(优先权）❖Focus：one thing at a time❖Urgency:urgency should always be considered together in prioritising tasks.❖Organsation:an ABCD method of in-tray management.(Act on the item immediately.Bin it .Create a define plan for coming back to the item.Delegate it to someone else to handle.)63.improving time management❖Plan each day. The daily list should include the most important tasks as well as urgent but less important task.❖Produce a longer-term plan. This can highlight the important tasks so that sufficient time is spent on them on a daily basis.❖Do not be available to everyone at all times.❖Stay in control of the telephone.64.work planningWork planning consists if a number of basic steps.❖Allocating work to people and machines.(sometime called loading) ❖Determining the order in which activities are performed(prioritising:sometimes called activity scheduling or task sequencing)❖Determining exactly when each activity will be performed❖Establishing checks and controls to ensure that deadlines are beingmet and that routine tasks still achieving their objectives.65.coaching , mentoring , counselling❖Coaching is an approach whereby a trainee is put under the guidance of an experienced employee who shows the trainee how to perform tasks.(coaching focuses on specific objectives)❖Mentoring is a long-term relationship in which a more experienced person as a teacher, counsellor, role model, supporter and encourager, to foster the individual’s personal and career development.●The differences between coaching and mentoring:❖The mentor is not usually the protégés immediate superior❖Mentoring covers a wide range of functions, not always related to current job performance.❖Counselling(意见）can be defined as ' a purpose relationship in which one person helps another to help himself. It is a way of relating and responding to another person so that that person is helped to explore his thoughts,feelings and behaviour with the aim of reaching a clearer understanding. The clearer understanding may be of himself or of a problem,or of the one in relation to the other.(counselling is non-directive.)munication patterns or networks(p341)❖The circle. Each member of the group could communicate with onlytwo other in the group, as shown.❖The chain.❖The "y"❖The wheel67.The communication process(p342)68.Job advertisingQualities if a good job advertisementContents of a job advertisement ( the organisation,the job,conditions,qualifications and experience,reward , application process) Advertising mediaChoosing(the type of organisation ,the type of job,the cost of advertising ,the readership and circulation,the frequency）69.The limitations of interviews:70.Equal opportunities is an approach to the management of people at work based on equal access and fair treatment, irrespective of gender, race, ethnicity, age, disability, sexual orientation or religious belief.71.There are three types of discrimination:❖Direct discrimination：occurs when one interested group is treated less favourably than another. (相同工作待遇不同）❖Indirect discrimination：occurs when a policy or practice is fair in form, but discriminatory in operation.（工作上歧视）❖Victimisation（欺骗）：occurs when a person is penalised for giving information or taking action in pursuit of a claim of discrimination.（申诉时受到不平等的对待）The legislation does not permit positive discrimination:actions which give preference to a protected person , regardless of genuine suitability and qualification for the job.72.Diversity（差异）policy①Analyse your business environment②Define diversity and its business benefit③Introduce diversity policy into corporate strategy④Embed（嵌入）diversity into core HR processes and system⑤Ensure leaders implement policy⑥Involve staff at all levels⑦Communicate, communicate ,communicate⑧Understand your company's needs⑨Evaluate73.learning styles: Honey and Mumford●Theorists(理论型学习者）❖Programmed and structured❖Designed to allow time for analysis❖Provided by teachers who share their preference for concepts and analysis●Reflectors（思考型学习者）❖Observe phenomena, think about them and then choose how to act❖Need to work at their own pace❖Find learning difficult if forced into a hurried programme❖Produce carefully thought-out conclusions after research and reflection❖Tend to be fairly slow, non-participative and cautious●Activists（行动型学习者）❖Deal with practical, active problems and do not have patience with theory❖Require training based on hands-on experience❖Are excited by participation and pressure❖Are flexible and optimistic●Pragmatists（实用型学习者）❖Only like to study if they can see a direct link to real, practical problems❖Are good at learning new techniques through on-the- job training❖Aim to implement action plans❖May discard good ideas which only require some development74.The learning cycle: KolbConcrete experience(act)→observation and reflection(analyse)→formation of abstract concepts and generalisations(suggest)→applying/testing the implications of concept in new situations(apply) 75.Maier’s three types of approach to appraisal interviews1.The tell and sell style(告诉和销售法）The manager tells the subordinate how she has been assessed, and then ties to ‘sell’(gain acceptance of ) the evaluation and the improvement plan.Weakness is that communication is one-sided and easy to cause subordinate defensive reaction.To improve the future work is not very ideal.2.The tell and listen style（告诉与聆听法）The manager tells the subordinate how she has been assessed, and then invites the appraisee to respond. The employee is encouraged toparticipate in the assessment and the working out of improvement targets and methods. But the performance improvement is still limited.3. The problem-solving style（问题解决法，best one)Encourage manager and subordinate established initiative and open communication. The discussion is centred not on the assessment, but on the employee’s work problems. They share each other's opinions, discussed it together, and find the solutions.This method is suitable for future development of subordinate.。

ACCAF1知识点汇总2014年ACCAF1知识点汇总PART A ACCOUNTANT IN BUSINESSPART A 企业组织、利益相关者及外部环境CHAPTER 1 企业组织、利益相关者TOPIC LIST1.企业组织的目的 P42.企业组织的种类 P63.利益相关者的目标 P10STUDY GUIDEA1 企业组织的目的和种类（a）.企业组织的定义（追求共同目标、控制表现、与外界有界限）P4、形成的原因（更具生产力：克服个人的局限性、使人们专业、节省时间、积累共享知识、协同） P5（b）企业组织的共同特点P5（c）企业组织的不同点P5（d）罗列各种商业组织运营的工业/商业部门P6（e）区别不同种类的企业组织（定义）：P6-10盈利组织VS非盈利组织：区别于是否以盈利为首要目的私营企业VS国营事业单位：区别于是否为中央/本地政府、政府机关所有私营企业：法律状态（独资、合伙、有限公司）P7 有限公司特点：所有权和控制权在法律上相互分离非政府组织（NGO）：独立自愿组织、人们聚集一起为了共同的目的合作社（co-operative societies & mutual association）：工人或客户或会员所有、分享利润A2企业组织的利益相关者（a）利益相关者的定义、分类P10定义：可能对组织做什么感兴趣的个人或小组分类：组织内部、与组织相关、（前两者为主要）组织外部（次要利益相关者）解释不同企业中的代理关系和不同点（b）内部、相关、外部利益相关者的定义P11-12、他们对组织的影响（c）区分主要利益相关者群体、他们各自的目标P13（d）解释不同利益相关者群体如何相互作用、他们的目标如何相互矛盾P13 （e）比较不同利益相关者群体的权利和影响、如何解释他们的需求（e.g.: Mendelow’s Matrix/framework）P13-14 CHAPTER 2 企业环境TOPIC LIST1.分析商业环境 P19PEST：组织的外部环境 P20 2.政治和法律环境 P21企业影响政府的方式：雇佣游说者、赋予MPs无执行董事权、影响舆论 P24 3.职业保护 P25解雇的分类：错误解雇（违反劳动合同、与解雇方式有关）、不公平解雇（专制/任意解雇） P264.数据保护和安全 P275.健康与安全 P29最晚，一雇佣职员，就必须给到健康安全政策的说明6.消费者保护 P317.社会和人口趋势 P34人口学定义：社会阶层：市场营销中的重要研究对象P35 社会阶层的体现：收入、职业、教育背景等8.文化趋势 P36宗教、出生率、绿色产品/食物等对企业的影响P36-37 组成内容：健康饮食、职业女性、环保话题9.技术对组织的影响 P37机构扁平化特点：中层管理层变得多余P37 裁员：各阶层的人员都被裁外包：分类 P4010.环境因素 P4111.竞争力 P45价值链：支持活动：IT、HR、采购、财务主要活动：内部物流、操作、外部物流、市场营销/销售P47 12.资源转化：价值链 P4613.竞争优势：Porter’s 五大竞争力模型 P49五大竞争力：新兴商品/替代商品的威胁、供应商/客户的讨价还价、竞争者P50A3 影响企业的政治和法律因素（a）解释政治系统和政府政策如何影响企业：P21政府政策影响：经济环境、法律框架、行业结构和某些操作问题。

ACCAF知识点总结ACCAF 这门课呀，可真是让人又爱又恨！它就像一个神秘的宝库，里面藏着各种财务知识的宝贝，但要找到它们可不容易。

先来说说财务报表的编制吧。

这部分就像是搭积木，一块一块地拼凑出企业的财务状况。

资产负债表，那可是企业的“身家清单”，左边列着资产，像现金、应收账款、存货、固定资产等等，右边则是负债和所有者权益。

记得有一次，我在做练习题的时候，把一项长期负债误记到了短期负债里，结果整个报表都失衡了。

就像盖房子的时候把柱子放错了地方，房子摇摇欲坠。

这让我深刻明白了，每一个数字都得小心翼翼地安放，不能有丝毫差错。

然后是财务比率分析。

这可是判断企业健康状况的“体检报告”。

像流动比率、速动比率，能看出企业短期偿债能力。

有一回，我分析一家公司的财务数据，发现它的流动比率很低，深入研究才发现是应收账款回收太慢。

这就好比一个人的血液循环不畅，资金周转不灵，随时可能出问题。

成本核算也是重点之一。

什么直接成本、间接成本，搞得人头晕眼花。

有一次我去一家工厂参观，亲眼看到工人们在生产线上忙碌，那些原材料经过一道道工序变成了成品。

我就在想，这中间消耗的材料、人工、水电费，到底怎么准确地分配到每个产品上呢？这可不是一件简单的事儿。

预算编制也不轻松。

想象一下，要提前规划企业未来的收支，就像给自己的未来生活做一个精细的计划。

有一次，我们小组做一个预算项目，大家意见不一，有的觉得要保守估计，有的又想大胆一些。

经过激烈的讨论，才最终达成了一个相对合理的方案。

再说说税务的部分。

各种税种、税率，让人应接不暇。

有一次我帮家里的小店铺算税，才发现原来小小的生意背后也有这么多税务的门道。

审计这一块也很有意思。

就像是侦探在寻找线索，要保证财务报表的真实性和合法性。

我曾经参加过一次模拟审计，那感觉就像是在解一个复杂的谜题，每一个细节都可能是关键。

学习ACCAF 的过程中，我还发现，财务知识不仅仅是数字和公式，它背后反映的是企业的运营和管理。

ACCA考试科目F1-F4都考些什么？ACCA考试科目F1-F9是ACCA考试F阶段所有必考科目，除了有3-5科免试同学以外，绝大多数参加ACCA考试的同学都要面对F阶段的9门考试，那么这9个ACCA科目到底每一科都考了些什么内容呢？对于英语一般或者不是很好的同学是不是很有挑战呢？如果数学也不是很好，是不是很难考的出呢？让我们一起来看一下ACCA考试科目F1-F9都包含了哪些专业内容，你们所担心的英语，数学会不会造成非常大的影响。

ACCA考试科目F1 Accounting in BusinessACCA考试科目F1作为ACCA考试的第一门课程，偏向管理方面，涉及很多常识性知识点，涵盖企业组织、公司管理、内部财务控制、会计职业道德等各个方面。

它的难度并不是很大，历年来通过率也很高。

但是对于初学ACCA的同学来说，最大的第一道屏障应该会来自于财务英语词汇，如果专业词汇的积累量比较有限，那么可能就会学习的比较吃力，加上F1的知识点比较零碎，因此加大了学习难度。

建议大家在每学完一章内容后，及时梳理总结，最好可以构造出一个知识框架，可以很好地帮助理解和记忆F1的知识。

ACCA考试科目F2 Management AccountingACCA考试科目F2总体难度不是很大，差异分析、财务比率计算是需要熟练掌握的难点。

在F1学习或者通过的基础上，应该能够感觉到F2相对来说入门就更容易一些了。

需要掌握的技能有处理基本成本信息，并向管理层提供能作预算、决策的有用信息。

ACCA F1-F4都已普及机考，对于ACCA机考还不太了解的同学，戳：ACCA机考全解答ACCA考试科目F3 Financial AccountingACCA考试科目F3属于基础会计，涉及到了基础会计中的一些理论知识和实操技能。

对于会计专业的同学来说，掌握起来更得心应手一些，不过专业词汇的积累也要持续循环中。

对于非财会专业的同学来说，需要开始接触，了解和掌握如何利用财务会计准则，运用复式记账法，以及简单编制财务报表。

ACCA F1考试参考资料明茨伯格的组织理论明茨伯格的组织分解成五个通用组件模型,考虑到每个与协调其活动的作用。

这些都是:战略顶点、中线、操作的核心、技术阶层、支持人员。

图1显示了这些活动以图解形式。

战略顶点这个元素的组织是由董事和高级管理人员。

他们的作用是解释或定义的任务组织和确保其目标与任务相一致。

战略顶点也负责管理组织与宏观经济环境的关系。

操作的核心操作核心进行必要的活动提供输出。

中线该元素提供了战略顶点之间的联系和操作的核心。

部分解释之一,作用为核心的工作操作必须符合预期和计划的战略顶点。

简单,规模较小的组织可能没有中线。

技术阶层关键的技术阶层是由个人和团队工作的功能,如人力资源、培训、财务和计划。

明茨伯格指出,这里有几个角色。

分析器决定最好的方式来执行工作和寻求标准化技能。

规划者决定输出和定义的质量要求。

支持人员支持人员在功能,如研究和开发工作,公共关系和法律服务。

其输出不为该组织的核心目的做出直接的贡献,但他们的活动有助于战略顶点的效率和有效性,中线和操作的核心。

这些元素的相对影响彼此产生重大影响的性质的组织。

明茨伯格声称每个元素将有一个协调的首选手段。

例如,战略顶点将试图通过直接监督,协调,并将在较小的组织与简单结构尤其重要。

中线试图标准化输出,而技术阶层试图标准化工作流程。

核心将试图标准化操作技能。

组织结构基于他的组织模式,明茨伯格描述五个类别的组织结构,每一个都将依赖于一个特定模型的元素。

结构简单通常结构简单是中央集权和专制,与权力源自战略顶点。

通常情况下,控制是由行政长官或小,影响力的管理团队。

也许是由于它的简单性,可以灵活,有时非正式结构,定义了一个强烈的使命感。

然而,明茨伯格警告说,简单的结构是脆弱的,声明一个心脏病可以消除组织的协调机制”。

机器的官僚主义这种结构在很大程度上依赖于一个健壮的技术阶层。

战略规划者和财务控制器有影响力,建立多层次的管理,正式程序和标准化的生产流程。

accaf1知识点
ACCAF1 (Accountant in Business) 是Association of Chartered Certified Accountants (ACCA) 资格考试中的一部分。

这部分考试的目的是测试考生对商业环境和管理会计的理解。

ACCAF1考试的知识点主要包括以下几个方面:
商业环境: 考生需要了解商业环境中各种因素，如经济、竞争、法律、社会文化等对商业活动的影响。

管理会计: 考生需要了解管理会计的概念、方法和工具,如成本-效益分析、预算管理、指标管理等.
财务报告分析: 考生需要了解如何分析财务报告,如财务比率分析,财务状况分析和现金流量分析等.
组织管理: 考生需要了解组织管理的概念和方法,如组织结构、管理风格、人力资源管理、绩效管理、团队建设等
沟通与商务写作: 考生需要掌握商务沟通和商务写作的技能,如书面和口头沟通、文件编写、演示文稿等
信息技术: 考生需要了解信息技术的基本概念和应用,如数据库、电子商务、网络和互联网等
这些知识点都是考试的重点, 考生需要通过学习和练习来掌握这些知识点, 以便在考试中取得好成绩。