2024年ACCA考试F1十大易混淆知识点

第 1 页 共 5 页精品文档---下载后可任意编辑2024 年 ACCA 考试 F1 十大易混淆学问点 2024 年 ACCA 考试 F1 十大易混淆学问点 2024 年 ACCA 考试虽然还没有开头。但是为了便利考生更好的复习 ACCA 考试 F1 科目。下面是 yjbys 我为大家带来的 F1 十大易混淆学问点，欢迎阅读。 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. 第 2 页 共 5 页精品文档---下载后可任意编辑 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. 第 3 页 共 5 页精品文档---下载后可任意编辑 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 p...