acca考前冲刺丨f1易混淆知识点辨析

acca考前冲刺丨f1易混淆知识点辨析2022年12月acca考试将在12月7日-11日进行。临考之前，我为大家整理了F1科目的易混淆学问点，大家快来看看有哪些词汇吧！

（一）

●PublicsectorPrivatesector

Publicsectoristheorganizationownedorrunbythegovernmentorgovernmentagencies.

Alltheotherorganizationsareclassifiedastheprivatesector.

（二）

●PubliccompanyPrivatecompany

Privatecompanyisusuallyownedbyasmallnumberofpeopleandthesesharesarenoteasilytransferable.

SharesofpubliccompanywillusuallybetradedonaStockExchange.

（三）

●Geographicdepartmentation

Wheretheorganizationisstructuredaccordingtogeographicarea,someauthorityisretainedatHeadOfficebutday-to-dayoperationsarehandledonaterritorialbasis.

Soitiscentralized.

（四）

●Divisionalisation

Itisthedivisionofabusinessintoautonomousregionsofproductbusiness,eachwithitsownrevenues,expenditureandcapitalassetpurchaseprograms,andthereforeeachwithitsownprofitandlossresponsibility.

Soitisdecentralized.

（五）

●Internalcontrol

Aninternalcontrolisanyactiontakenbymanagementtoenhancethelikelihoodthatestablishedobjectivityandgoalswillbeachieved.Managementplans,organizesanddirectstheperformanceofsufficientactionstoprovidereasonableassurancethatobjectivesandgoalswillbeachieved.

（六）

●Internalcheck

Aninternalcheckaredefinedasthechecksontheday-to-daytransactionswherebytheworkofonepersonisprovedindependentlyoriscomplementarytotheworkofanother,theobjectbeingthepreventionorearlydetectionoferrorsandfraud.

（七）

●Connectedexternalstakeholders

Connectedandinternalstakeholdersareprimaryandtheexternalstakeholdersaresecondary.Thereareagreementsorcontractsbetweentheprimarystakeholdersandtheorganizations.Thesecondarystakeholdershaveindirectinfluenceonthecompanies.

（八）

●Stagflation

Itoccurswherethereisacombinationofhighunemploymentandhighinflationcausedbyapriceshockandinflexibility