ACCA F1中英文对照复习讲义

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1、? 1.1 ? 1.1.1 ? *?social arrangement?collective goals/ objectives?control performance?andy?a boundary separating ? ? ?VS? ?VS?/? ? ? ? ?NGO? ?co-operative societies & mutual association? ? ? 1.1.2 *?/?/?individuals limitation?save time?synergy?1+12?specialise? ?accumulate knowledge 1.1.3 ?/?/?/? ?NG

2、O? *?Company/partnership?VS?charity/hospital?VS? ?NGO?Co-operative?mutual association? *?/? Profi t?/? Non-profi t?/? *Limited Liability Company?a separate legal personality? ? ?/? ?legal compliance cost?shareholders have little practical power? *NGO?independent voluntary association?some common pur

3、pose? ? *Stakeholders?internal? connected?external? ? *Mendelows Matrix? Interest/power?minimal effort?keep satisfi ed?keep informed?key player F1 ? CAI S COLLECTION ?3 1.2 ? 1.2.1 ?Demography? ? *? People size? People composition?/? People location? ? ? ? ? 1.2.2 ? ?Data Protection Act 1998? ?IT? ?

4、Porters ? *? PESTEL? *? ?lobbist?MPs?public opinion *Protectionist? quotas?import bans?tariff? *?level?global?WTO?EU?national?local *WTO?promote free trade *EU?free competition ? ? ? *?retirement?resignment?dismissal *? wrongful?breach the contract of employment? ?no notice?early termination of fi x

5、ed term contract unfair?arbitrary dismissal?/?dismissal without good reason? ? ? *Data Protection Act 1998? *? ? all work practices be safe? F1 ? CAI S COLLECTION ?4 work environment be safe & healthy? Plant & equipment maintain necessary standards?/? Provide training & information to all staff? Car

6、ry out risk assessment? Introduce control reduce risk? Revise safety policy? ? Take reasonable care of themselves & others ? No interfere intentionally/recklessly with any machinery & equipment? ? Inform employeer any situation dangerous? Use all equipment properly? *? employers legal obligation?acc

7、ident/illness cost employers money?companys image ? ? *IT?fl at?delayering? ?span of control?downsizing?outsourcing? ? *? ad hoc?project management?partial?total? *? ? ? ? *? ? ? ? ? *? ? ? ? Careful production planning? *?sustainability?organizations should use the resources in such a way that they

8、 do not compromise the needs of future generations? *?Competitive factors? SWOT analysis?Strength?weakness?opportunity?threat ?PEST?SWOT?S?W?O?T? *Poter?Microeconomics? F1 ? CAI S COLLECTION ?5 ?IT?HR? *?inbound?receiving?warehousing?distribution? ?transforming?warehousing/distribution of fi nished

9、goods?/? ? *?Porters ?Microeconomics? Threat of new entrants?economies of scale?product differentiation?good brand name & customer loyalty?capital requirement?switching cost?access to distribution channels? learning cureve advantage?/substitute?customers?/suppliers ?competitive rivalry? 1.3 ? 1.3.1 Mintzberg? ? Mintzberg? Strategic Apex? Middle Line?/? Operating Core? Technostructure?/? ?accountant?workplanner?IT? Support Staff? *? Inf ?Form ? *? a fi xed set of rules of intra-organization procedures & structure *? personal relationship?share common interest? ?new way of doing th

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