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  • 【每日一练】ACCA F1(June 2014)

    Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Linh owns a busy restaurant. She has had complaints from regular customers about diners failing to control their noisy and unruly children, which is spoiling their dining experiences. Which of the following courses of action would be regarded as a pluralist solution to this problem? A Setting aside a separate section of the restaurant for families with children  B Not accepting bookings from families with children  C Advising customers that the restaurant is a family restaurant before they book D Taking no action, assuming that those who complain will always be a minority Answer: A The pluralist solution is to cater for the needs of more than one stakeholder group without seriously compromising the interests of any individual group. Therefore setting aside a special area for families with children while having an adults only section would achieve this. The other options involve adversely affecting the rights of one or other group of stakeholders in some way. 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 学ACCA能收获哪些实用专业技能?  

  • 快速学会韩语的方法分享

    一定的功夫的。   韩语的教学思想是“把学习韩语的难点分散开来,集中精力各个突破”,为此我们是分3个阶段,完成为期一年的业余学习。   第一阶段初级阶段,学好韩语发音,学会常用的词组,比如:家人、水果、时间、数字等基本表达,并学会一些简单实用会话,培养起进一步学习韩语的兴趣。   第二阶段中级阶段:学会基本的韩语语法。韩语语法就象“人的骨架”,是支撑你进一步学好韩语的基础。对常用的句型进行反复的练习,掌握能够满足基本要求的会话,并能够开始进行有目的的交流。   第三阶段高级阶段:实际应用。通过实景对话的学习,扩充词汇面,使韩语的实际应用能力得到进一步的提高。   通过一年的学习,初学者可以可以进入“半自学”的状态了。   我非常鼓励学员参加每年一次的韩国语能力考级(KPT),一方面给自己学习有一个压力,另一方面检验一下自己掌握韩语的水平,通过了考试也是对自己学习的一个肯定吧。对于业余学习韩语的学生关心KPT等级考试,大体说来每半年坚持学习突破1级,考过KPT四级最快也应该要学业余两年的。   要想灵活运用韩语,没有语法框架和一定的词汇量,只是单纯的学习日常口语,只能是学过的会,没学的不会,听起来也一样,听过的会,没听过的就难了。   以上就是沪江韩语培训小编分享的关于快速学会韩语的方法。总之,学会一门语言,贵在长期坚持!快餐式的速成只能解决一时应急的,不是提高韩语的好办法。

  • 【每日一练】ACCA F1(June 2014)

    Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Malachi has been asked by his manager to obtain information about ABC Company, which is bidding for a contract offered by Malachi’s company in the near future. The two statements which he will be using as his sources are the statement of financial position (SOFP) and the statement of profit or loss (SOPL). The information he is required to obtain is as follows:  1: The equity of the company  2: Operating costs as a percentage of turnover 3: Long-term borrowings 4: Liquidity Which of the following correctly matches the above items of information with the financial statements in which they would be found?        1        2        3       4 A SOFP SOPL SOPL SOFP B SOPL SOFP SOFP SOPL C SOPL SOFP SOPL SOFP D SOFP SOPL SOFP SOFP Answer: D The key correctly matches the information required to the particular financial statement in which they are to be found. 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准考证打印(附教程) ACCA考试经验——简单粗暴就可以!  

  • 【每日一练】ACCA F1(June 2014)

    Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Neill works as the procurement manager of JL Company, a large services company. Information provided by Neill is most relevant to which of the following elements of the marketing mix? A Physical evidence B Distribution (or place) C Price  D Processes Answer: C Information on purchase costs of finished goods or raw materials is important in establishing the price of a product. In terms of the marketing mix, this information is most relevant to the price element as prices should be set at least to cover cost and give an acceptable level of profit. 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: 五矿证券风控、信评、法律等招聘,CFA、FRM及CPA资格者优先 ACCA会员权利 & 义务知多少  

  • 【每日一练】ACCA F1(June 2014)

    Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. The following government policies can be used to expand or slow down the level of economic activity. 1 Taxation 2 Public expenditure Which of the following combinations of policy would maximise expansion of the economy? A Increase 1 and increase 2 B Increase 1 and reduce 2 C Reduce 1 and increase 2 D Reduce 1 and reduce 2 Answer: C Increasing taxation leaves individuals with less disposable income for expenditure within the economy thereby slowing  economic activity. The same effect is caused by a reduction in government expenditure. Therefore economic activity can be  stimulated by reducing taxation and increasing government expenditure. 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 学ACCA能收获哪些实用专业技能?  

  • 【每日一练】ACCA F1(June 2014)

    Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Which of the following is a purpose of the International Federation of Accountants? A Agreement of legally binding financial reporting standards across all member accountancy organisations B Prevention of international financial crimes, such as money laundering and insider dealing C Promotion of ethical standards in all member organisations  D Development of universally applicable detailed rules to deter inappropriate behaviours Answer: C IFAC has no legal powers against businesses, nor does it set financial reporting standards. It is an accounting association member body which promotes educational and ethical standards of behaviour amongst its member bodies, through a code of ethics and behaviour, but does not prescribe detailed rules on this. 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: 五矿证券风控、信评、法律等招聘,CFA、FRM及CPA资格者优先 ACCA会员权利 & 义务知多少  

  • 【每日一练】ACCA F1(June 2014)

    Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. In order to discharge their duties ethically, finance directors must ensure that the information published by their organisations provides a complete and precise view of the position of the business, without concealing negative aspects that may distort the reader’s perception of its position. This duty describes which of the following ethical principles? A Probity  B Honesty C Independence D Objectivity  (2 marks) Answer:  D A professional accountant acting in accordance with fundamental ethical principles is demonstrating objectivity when they give a complete and precise view, which by implication means that negative aspects should not be concealed or positive aspects accentuated.  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 F1科目考试重点,必看! CPA考试可以用计算器吗?  

  • 剑桥商务英语中级考试如何准备

    要做听力,除了教材内的听力要精练之外,还可以下载新闻等听力材料拷到MP3里,每天上下课或通勤的时候听一听,磨磨耳朵,锻炼听力的同时培养语感。   口语部分从现在开始就可以找一个搭档进行练习了,不管是通过网络语音或者其他方式,每天定一个话题进行练习。在练习过程中遇到的表达难点要记下来,两个人一起讨论,过后自己再找资料或者问有经验的人讨教。    阅读和写作的能力是相辅相成的,如果这两项比较薄弱,那么在这两个月的时间内你要积累一定的商务英语词汇,熟悉常用的词组和句式。可以看看历年考试都出过什么题材的阅读,去找类似的文章来看,练习阅读的同时记下一些比较好的表达,这可以用于写作当中。也要可以参照历年真题的作文参考答案,掌握写作的思路。      四、整理复习,保持心态    最后半个月的时间内,着重针对之前所记录的笔记和错题本进行复习。薄弱之处多记几遍,临考一周就不要再做题了,多看看笔记即可,同时听力和口语的练习要保持。为了能使这个阶段的复习更有效,建议大家在记笔记的时候要详略得当,重点知识重点标记,方便复习时把握重点。考试前保持良好的心态非常重要,要对自己有信心,轻装上阵。   以上就是沪江小编为大家整理的商务英语中级考试备考方法,面对商务英语中级考试,只有不断的努力掌握好的备考方法,用最短的时间提高商务英语考试的能力,才能在商务英语中级考试中取得优异的成绩,希望大家好好的阅读本篇文章。

  • 【每日一练】ACCA F1(June 2014)

    Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. The overall average age of a population in a country is directly dependent on two demographic factors: Birth rate and death rate. Assuming equal rates of change, which of the following must lead to an overall ageing of the population?      Birth rate        Death rate A Rising                 Rising B Falling                Rising C Rising                 Falling D Falling                Falling Answer: D The ageing population trend is caused by a decreasing birth rate and a decreasing mortality rate. 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准考证打印(附教程) ACCA会员权利 & 义务知多少  

  • 小学期末考试时间

    虽然具体的考试时间会略有差别,但小学期末考试的时间一般上学期为1月下旬,下学期为6月下旬,安排在放假前的一周左右时间进行。 具体小学生期末考试时间会根据不同的省市地区不同学校有所区别,具体日期建议各位小学生及其家长直接咨询小学生班主任或者去学校官网查找校历上的安排即可。 期中考试一般来说在开学后的两个月的时候,主要考查学生前半学期的知识掌握程度。 期中考试是为了检验学生半个学期所学的知识而进行的一次考试,有利于学生比较正式地检验自己平时的学习水平,根据这个成绩,学生可以及时的调整学习心态和方法,更有效率的进行下一阶段的学习。