证人，那么至少向应聘企业或面试官透露了三个讯息：   第一，你很聪明，或者很有毅力。准备一个级别的考试至少要花费3-5个月时间，每天2-3个小时，通过全部三个级别考试至少要花两年半时间（CFA一级每年6月和12月各考一次，二级和三级仅在每年6月考一次），如果中间失手一次，全部通过的时间将会更长。当然，不管什么考试，总有那种考前一周突击就能高分通过的大牛，不过对大多数人而言，时间精力的投入是必须的。    第二， 你对金融理论知识有系统性掌握。CFA的创始人是大名鼎鼎的本杰明.格雷厄姆，他构建起的知识框架体系堪称经典，并且CFA的考纲内容一直与时俱进地进行调整，比如最近几年，量化的内容在增加，19年还要加入金融科技和人工智能方面的考点。    第三， 你要求上进。凡事考过CFA的人都知道，CFA的考试过程绝对是一次脱胎换骨的洗礼，你敢于开启CFA之路，就证明你愿意挣脱自己的舒适区，寻求挑战。 以上这些都会成为你找工作时候的加分项，给你的简历大大加分。   备考小建议    1）CFA是全英文考试，所以英文阅读能力也很重要哦！    2）大学本科生不允许报名level 2的，但是可以大学本科final year 考取level

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. Which of the following statements is/are correct? (1) A statement of cash flows prepared using the direct method produces a different figure to net cash from operating activities from that produced if the indirect method is used (2) Rights issues of shares do not feature in a statement of cash flows (3) A surplus on revaluation of a non-current asset will not appear as an item in a statement of cash flows (4) A profit on the sale of a non-current asset will appear as an item under cash flows from investing activities in the statement of cash flows A 1 and 3 only  B 3 and 4 only  C 2 and 4 only D 3 only Answer: D ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 【考试攻略】最全ACCA笔考攻略（超详细） ACCA F1科目考试重点，必看！ CFA,FRM,CPA,ACCA,MBA谁更适合你?      

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. At 30 June 20X5 a company’s allowance for receivables was $39,000. At 30 June 20X6 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5% of the trade receivables based on past events. What figure should appear in the statement of profit or loss for the year ended 30 June 20X6 for receivables expense? A $61,000 B $52,000 C $22,000 D $37,000 Answer:  C                                                          $                      $ Debts written off                                              37,000 Movement in allowance: (517 – 37) x 5%                           24,000 Less opening allowance             39,000                                                                        (15,000)                                                                        ––––––– Receivables expense                                       22,000                                                                        ––––––– ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣   更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？ ACCA会员权利 & 义务知多少    

Fred is a member of Glad Ltd, a small publishing company, holding 100 of its 500 shares; the other 400 shares are held by four other members. It has recently become apparent that Fred has set up a rival business to Glad Ltd and the other members have decided that he should be expelled from the company. To that end they propose to alter the articles of association to include a new power to ‘require any member to transfer their shares for fair value to the other members upon the passing of a resolution so to do’. Required: Advise the parties concerned whether or not the proposed change to the articles is legally enforceable and whether or not it can be used to force Fred to sell his shares. (10 marks) 【答案】 Section 21 of the Companies Act 2006 provides for the alteration of articles of association on the passing of a special resolution. However, at common law any such alteration has to be made ‘bona fide in the interest of the company as a whole’. This test involves a subjective element in that those deciding the alteration must actually believe they are acting in the interest of the company. There is additionally, however, an objective element requiring that any alteration has to be in the interest of the ‘individual hypothetical member’ (Greenhalgh v Arderne Cinemas Ltd (1951)). Whether any alteration meets this requirement depends on the facts of the particular case, but in Brown v British Abrasive Wheel Co Ltd (1919) an alteration to a company’s articles to allow the 98% majority to buy out the 2% minority shareholders was held to be invalid as not being in the interest of the company as a whole. This was in spite of the fact that the company needed additional capital and the majority shareholder was willing to provide that capital if they could gain total control of the company. In Dafen Tinplate Co Ltd v Llanelly Steel Co (1907) a minority shareholder was acting to the detriment of the company. Nonetheless, an alteration to the articles, to allow for the compulsory purchase of any member’s shares on request so to do, was also held to be too wide to be in the interest of the company as a whole. However, in Sidebottom v Kershaw Leese & Co (1920) an alteration to the articles to give the directors the power to require any shareholder, who entered into competition with the company, to sell their shares to nominees of the directors at a fair price was held to be valid. Applying the law to the facts in the problem scenario, it might seem that, as Fred is in direct competition with Glad Ltd, the alteration would be valid in line with the Sidebottom v Kershaw Leese & Co case, but it should be noted that the actual alteration to the articles goes much wider than is necessary to cover Fred’s situation as it extends to all members, whether or not they are in competition with the company. Consequently it is unlikely that the alteration would be validated by the court as being in the interest of the company as a whole on the basis of Dafen Tinplate Co Ltd v Llanelly Steel Co (1907).  ACCA特许公认会计师F段+OBU本科学位班【签约班】                  高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年                查看折扣  ACCA特许公认会计师P段【签约班】                                         名师授课，签约过

本书小宇反复看了五、六遍，达到了爱不释手的程度。她写读后感，既没写牛顿发现万有引力定律，也没写牛顿把怀表当鸡蛋煮的“马大哈”，因为她不想写许多人写过的内容，千人一面。 这里面有一个小插曲，小宇写“牛顿要牛顿的故事读后感范文一 我读过一本有趣的书，书的名字叫《牛顿的故事》。 牛和他的好朋友去教堂做礼拜”时，我说，牛顿的好朋友史贝丽和艾萨克两人之间不要用“和”字，用顿号分开就行了，一个句子最好不要出现两个“和”。小宇笑着说，牛顿就是艾萨克，用不着第二个“和”字。 我只知大名鼎鼎的牛顿，而不知艾萨克，为自己的知识面狭窄感到惭愧。

想着创造出令人眼前一亮的产品、观念、服务和令人有兴趣谈及的事。如果你一直在内心期待非凡，赛斯.高汀的《紫牛》（新版）会点燃你创意的思维，如果这些思想使用得当，你就会从默默无闻变成与众不同，结果一定非同凡响…… 紫牛——从默默无闻到与众不同的读后感，来自当当网的网友：先不说书的内容！本书一共296页，但是有用的只有100多页！内容很少很好！我用半天的时间就阅读完了！是，外包装很好，那有什么用吗！再说内容，就是因为我看见本书的目录标题才购买的！本以为能学到很多的创新方法，能学到很多知道，没有！他只提出问题的存在！没有说怎么觉解！说XX公司很成功，但是不介绍为什么成功（可能让大家自己猜想）评论的目的就是为了给读者提出购买的意见，我个人认为这牛》内容概要：像制造病毒一样创意你的产品，像病毒扩散一样设计你产品的传播和影响路径，让你的产品会说话，这就是紫牛本书看完之后跟没有看是一样的！以上是我个人意见，可能个人才疏学浅……

Alvin runs a business selling expensive cars. Last Monday he mistakenly placed a notice on one car indicating that it was for sale for £5,000 when in fact its real price was £25,000. Bert later noticed the sign and, recognising what a bargain it was, immediately indicated to Alvin that he accepted the offer and would take the car for the indicated amount. Alvin, however, told Bert that there had been a mistake and that the true price of the car was £25,000. Bert insisted that he was entitled to get the car at the lower price, and when Alvin would not give it to him at that price Bert said that he would sue Alvin. After Bert had left, Alvin changed the price on the car to £25,000 and subsequently Cat came in and said she would like to buy the car, but that she would have to arrange finance. On Tuesday Del came by and offered Alvin the full £25,000 cash there and then and Alvin sold it to him. Required: Advise Alvin, Bert, Cat and Del as to their rights and liabilities in the law of contract. (10 marks) 【答案】 This question requires candidates to analyse the problem scenario from the perspective of contract law paying particular regard to the rules relating to: invitation to treat, offers, and option contracts. The scenario involves three distinct cases which should be dealt with in turn in applying the following rules of contract law. Alvin and Bert The price notice on the car did not constitute a legal offer, it was merely an invitation to treat. As such it is not an offer to sell but merely an invitation to others to make offers. The point of this is that the person extending the invitation is not bound to accept any offers made to them as may be seen in Fisher v Bell (1961) in which it was held that having switch-blade knives in the window of a shop was not the same as offering them for sale. Consequently Bert is not in a position to sue Alvin. Alvin and Cat An offeror may withdraw their offer at any time before it has been accepted and once revoked it is no longer open to the offeree to accept the original offer. Also a promise to keep an offer open is only binding where there is a separate contract to that effect. This is known as an option contract, and the offeree must provide additional consideration for the promise to keep the offer open. If not, then the offeror can simply withdraw the offer under the normal rules relating to revocation of offers. As Cat did not provide any consideration to form an option contract, Alvin is not bound to wait for her to return and can sell the car to anyone else if he so chooses. Alvin and Del This is a perfectly ordinary contract. The fact that Alvin had previously contracted not to sell it, does not affect Del and he is entitled to take good title to the car.  ACCA特许公认会计师F段+OBU本科学位班【签约班】                  高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年                查看折扣  ACCA特许公认会计师P段【签约班】                                         名师授课，签约过

牛顿传读后感范文一 牛顿——多么熟悉的名字，小时候我就能把他与苹果、万有引力联系在一起。但我的了解还不够深入。暑假我读了《牛到了光滑的石子和美丽的贝壳，电磁学，光学，热学…人类在牛顿的科学思想中不断前进，创造了一个又一个的奇迹！ 毫无疑问，牛顿一生在科学上取得的巨大成就，在科学史上是无与伦比的。伟大的牛顿以他杰出的贡献在人类文明史上树立了一座丰碑，他的科学发现和科学思想标志着人类文明的新转折，正如亚历山大。蒲泊所说：”自然和自然的规律隐藏在黑暗之中，上帝说：’让牛顿降生吧，于是一切成为光明！” 最后，让我们引用牛顿墓志铭上的一句话来结束文章：”世上的人们，让我们为了曾经有这样一位伟大的人类之光的存在而欢呼吧！”

别有三个： 其一，副博士的一年或两年时间是可以计算到博士的时间，而从硕士直读博士，是至少需要三年时间; 其二，如果最终成绩符合读博要求，学校可以提供开放的时间，在有效时间内(如两年)，随时可去上学，再继续博士学业; 其三，剑桥规定，如果拿到副博士学位后，工作满一定年限，也可直接提交申请博士学位的论文，学校根据论文质量和工作业绩，可授博士学位，而普通硕士则无此殊荣。 2009-2010年度剑桥大学总收入约19.8亿美元，位列全英第一(前三甲为牛津大学，约14.5亿美元，伦敦大学学院UCL，约12.6亿美元)，为世界最富有的大学之一。

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. Which TWO of the following errors would cause the total of the debit column and the total of the credit column of a trial balance not to agree? (1) A transposition error was made when entering a sales invoice into the sales day book (2) A cheque received from a customer was credited to cash and correctly recognised in receivables  (3) A purchase of non-current assets was omitted from the accounting records (4) Rent received was included in the trial balance as a debit balance  A 1 and 2  B 1 and 3  C 2 and 3  D 2 and 4   Answer: D ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？ ACCA会员权利 & 义务知多少 ACCA会员分享 | 会计人成长重在“宽度”与“高度”