陈慧玲是担此重任的首位马来西亚人。 陈慧玲 (Alexandra Chin) 当选ACCA（特许公认会计师公会）新一届会长，并成为第一位担任此职的马来西亚人。陈慧玲承诺在任职期间将激励年轻一代财务专业人士一展宏图。 陈慧玲在马来西亚享有备受尊敬的荣誉头衔“拿督”。她从1981年开始公开执...
11月25日，ACCA与智联招聘于北京正式签署了战略合作备忘录，为关于“共同培养未来财会领袖”和“全球人才交流和职业发展”的深度合作计划拉开了序幕。当天， Ben Hartfield (Head of ACCA Career)， Icy Leung (Head of Marketing, ACCA APAC) 专程前来，与智联招聘CEO郭盛，智联招聘集团副总裁唐璐阳等双方各级领导
Exempt Benefits——F6中重要考点，如下内容需要考生掌握 Job-related accommodation. Subsidised canteen available to all staff. Removal expenses up to £8,000 per move paid for by an employer for a new employment position or when an employee's job is relocated. Incidental personal expenses paid by the employer while the employee is required to...
Preference shares—shares with a fixed rate of dividend which have a prior claim on profits available for distribution. Preference shares, which are also called "preferred shares", are legally equity. They are often treated as debt (e.g. under International Financial Reporting Standards) as they are similar in nature to debt. Some of the common features fo...
1. Venture Capital Venture capitalists are a potential source of financing for an SME. Venture capital is equity capital provided to small and growing businesses. Typically $1 million minimum is involved for any one investment. The providers of venture capital include: specialist venture capital providers (e.g. the 3i Group); banks, insurance companies and ...
1． Sensitivity Analysis Sensitivity analysis—the analysis of changes made to significant variables in order to determine their effect on a planned course of action. Method Sensitivity analysis has TWO steps: Step 1 Calculate the NPV of the project on the basis of best estimates. Step 2 For each element of the decision (cash flows, cost of capital...
1.Bond a written acknowledgement of a debt, usually given under the company's seal, containing provisions for payment of interest and repayment of principal. The debt may be secured on some or all of the company's assets. Type Secured Bonds Unsecured Bonds Security and voting rights ●...
1 Introduction Although a person may be a partner in a firm, he is still a separate taxable person for income tax (and CGT). The person's share of partnership profits is assessed to tax as part of his total taxable income for a tax year. For self-assessment purposes, the firm produces a partnership return showing the allocated amounts of income (and gains) for all partners...
可以查找之前ACCA官方寄来的邮件和信息，或是自己的成绩单和学员卡。 如果这些资料都没有，请打电话或邮件到ACCA代表处，报上您的出生日期和姓名，即可查到您的注册号。 ACCA中国地区主要代表处电话： 北京代表处： 电话：(010)6535 2400 电子邮件：accabj@cn.accaglobal.com 地址...
ACCA （特许公认会计师公会）是全球最具规模的国际专业会计师组织，为全世界有志投身于财务、会计以及管理领域的专才提供首选的资格认证。作为最早进入中国的国际专业会计师组织，ACCA目前在中国拥有超过23，000名会员及48，000名学员，并在北京、上海、成都、广州、深圳、沈阳、香港以及澳门
那些心怀梦想的人，即便这一路上布满荆棘，但如果让他们重新选择，他们中的大多数也不会后悔最初的梦想！ 虽然财务工作人员在平日里谈起自己的工作时都会一年的不满，但若给他们一个重新选择的机会，他们中的大多数还是会选择财务，这一点在在12月14日举行的ACCA(特许公认会计师公会)华...
学生注册FLQ学员时，无需递交任何文凭记录，只需递交身份证件及照片，便可注册成为FLQ学员。 在学生顺利通过FFA、FAB及FMA三门课程后，可以豁免ACCA F1、F2、F3三门课程，直接进入F4阶段的学习。
FLQ考试历时两小时，50道选择题，共100分，50分通过考试。学生可以参加全球统一每年四次的书面考试，在中国地区，ACCA为学生设置了24个书面考试的考场，方便全国各地的学员参加考试。
FLQ-Management Accounting (FMA)考试大纲 To develop the knowledge and ability to apply appropriate management accounting concepts and foundations in acountancy techniques for decision making, planning and control including forecasting techniques, the preparation of budgets and standard costs and performance measurement。 温馨提醒：FLQ中FMA课程的考试大...
FLQ课程中包含了7门课程，但是学生不需要通过所有的7门课程来取得ACCA学员资格。 以下是这7门课程的全称： Recording Financial Transactions (FA1) Management Information (MA1) Financial Records (FA2) Managing Costs and Finance (MA2) Financial Accounting (FFA) Management Accounting (F...
ACCA（特许公认会计师公会）2011年推出了国际财会基础资格（Foundation-level Qalifications，简称FLQ）这一全新的资格认证项目包括一系列初级资格考试，学员可灵活选择，全面照顾学员和企业双方的实际需求。 该资格涵盖全面的财务和管理会计知识，并将专业素质和职业操守纳入考核范...
ACCA在全球范围内均有考场，在中国地区的多个城市设有考试中心，通常包括常规考试中心和特殊考试中心。常规考试中心是常年开放，每次考试都可正常报考；特殊考试中心为特定开放，不是每次报考都可供选择，每期当期报考期前会提前公布，因此是不固定的考试地点。 在报考时，提前查询好...
This article considers the inevitability of turbulence, which should have major implications on how organisations can plan for their long-term survival For an organisation, turbulence can be defined as unpredictable and swift changes in its external or internal environments that affect its performance. Internal events usually limit their effect to the organisation in whi...
Knowns and unknowns All planning requires us to peer into the future as far as we can, and based on what we see and our forecasts we devise plans. However, there is a huge range in what we are capable of foreseeing and with what reliability. It is useful to divide future events into three classes, as did Donald Rumsfeld, the former US Secretary of Defense. He was derided at the...
Planning approaches Three approaches to strategy are summarised in Johnson, Scholes and Whittington’s strategic lenses: 1. Strategy as experience. Here, strategic development is the adaptation of past strategies based on experience. In this view, strategy is greatly influenced by taken for granted assumptions, one of which is that the world will advance in a gradual, l...