ACCA學(xué)員要想在考試中有好的成績，必然需要知識點(diǎn)的鞏固與運(yùn)用。ACCA每科內(nèi)容的知識點(diǎn)內(nèi)容都有很多，學(xué)員要想更好的把握考點(diǎn)，課程選擇很關(guān)鍵。怎么去學(xué)習(xí)ACCA考試BUDGETARY PROCESS知識點(diǎn)？
ACCA考試BUDGETARY PROCESS知識點(diǎn)要學(xué)習(xí)的內(nèi)容并不算是很少，ACCA考試對學(xué)員來說不僅是一次知識的學(xué)習(xí)，更是思維學(xué)習(xí)與訓(xùn)練的好時(shí)間。下面是給大家總結(jié)的知識點(diǎn)的內(nèi)容：
1、Budgetary preparation
step 1 Communicating details of the budget policy and budget guideline
step 2 Determining the factor that restricts output
step 3 Preparation of the sales budget
step 4 Initial preparation of budgets
step 5 Negotiation of budgets with superiors
step 6 Co-ordination of budgets
step 7 Final acceptance of the budget A cash budget
step 8 Budget review
2、Cash budget
Net profit V.S net cash flow
Cash in=sales+opening receivables-closing receivables
Cash out=purchases-opening payables-closing payables
Purchases=cost of sales*closing inventory-opening inventory
3、Behavioural implication of budgeting
Top down (imposed budget)
Bottom up ( participatory budget) Budgetary slack ( budget padding )
A third style ( negotiated )
Expectations budget
Other types
ACCA考試的相關(guān)內(nèi)容分享就到這里，融躍教育為ACCA學(xué)員準(zhǔn)備各種資料、免費(fèi)代報(bào)名等服務(wù)，還有需要或不清楚的問題添加融躍教育老師微信rongyuejiaoyu。
