ACCA（F1）重难点讲解，附备考攻略

　　在日常备考过程中，很多同学都抱怨称在F1科目里碰到了很多复杂难以理解的知识点，要翻其他书籍才能弄懂，对此，会计网今天给大家整理了F1阶段的必会定义，帮助各位提高效率。

　　Organization

　　Organization is a social arrangement which pursues collective goals, which controlsits own performance and which has a boundary separating it from its environment.

　　定义的重点：明确的分工、共同的目标、控制员工的表现、有明确的界限。

　　Limited companies

　　A limited company has a separate legal personality from its owners (shareholders). The shareholders can not normally be sued for the debts of the business unless they have given some personal guarantee. Their risk is generally restricted to the amount that they have invested in the company when they buy the shares. This is called limited liability.

　　定义的重点：独立的法律个体，风险只限定于投入的财产，不连累其他财产。

　　Internal stakeholders

　　Internal stakeholders are intimately connected to the organization, and their objectives are likely to have a strong influence on how it is run, such as employees, managers.

　　定义的重点：与企业密切联系的，对企业运营有重要的影响。举例：企业的员工、领导者。

　　Connected stakeholders

　　Connectedstakeholders can be viewed as having a contractualrelationship outside the organization, such as shareholders; customers;suppliers; finance providers.The objective of satisfying shareholders is taken as the the prime objective whichthe management of the organization will need to fulfill, however, customers andfinanciers objectives must be met if the company is tosucceed.

　　定义的重点：与企业有合同关系的，企业外部的，公司要满足他们的需求。举例：股东、客户、供应商、机构投资者。

　　External stakeholders

　　External stakeholders include community at large; environmental pressure groups; government; trade union. This group will have quite diverse objectives and have varying ability to ensure that organization meets their objectives.

　　定义的重点：企业外部的，企业要尽可能满足他们的要求，与企业没有合同关系。举例：政府、社会上的各类团体组织、环境保护组织、监管机构。

　　Primary/ secondary stakeholder

　　Primary stakeholder has a contractual relationship with the org.

　　定义的重点：与企业有合同关系的。举例：Internal/ connected stakeholder。

　　Secondary stakeholder not has a contractual relationship outside the org.

　　定义的重点：与企业没有合同关系的，举例：external stakeholder。

　　Microeconomics

　　Microeconomics focuses on how theindividual partsof an economy make decisions about how to allocate scarce resources。

　　定义的重点： 关注个体部分的发展，分配稀缺资源。

　　Macroeconomics

　　Macroeconomics is the study of the aggregated effort of the decisions of individual economic units. It looks at a complete national economy,or the international economic system as a whole.

　　定义的重点：单个经济体决策的集合影响，着眼于整个国家经济体

　　Inflation

　　An increase in price levels generally; the decline in the purchasing power of money。

　　定义的重点：持续地物价上涨，居民购买力下降。

　　Fiscal policy

　　Fiscal policy is a kind of government policy which focuses on taxation,public borrowing and public spending.

　　定义的重点: 政府的政策。举例：税收、政府借款、政府开销。

　　Monetary policy

　　Monetary policy is kind of government policy which uses money supply ,interest rates,exchange rates or credit control to influence aggregate demand.

　　定义的重点: 政府的政策。举例：货币供应、利率、汇率、信贷控制。

　　来源：ACCA学习帮