更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

就业前景

报考流程

考试日历

资料中心

注册流程

准考证

免费题库

全部

ACCAF1课程备考英文辅导

来源：高顿网校 2015-04-13

　小编导读：据高顿网校专家介绍，ACCA考试*9部分涉及基本会计原理，下面小编整理了一些F1科目的辅导资料，供大家参考。各位考生想顺利通过ACCA考试，除了掌握专业知识和答题技巧之外，还可以关注高顿网校的精品网课，帮助考生更好地理解会计从业知识。

　　1.4 Classifying organisation by ownership/control

　　Public sector organisations

　　The public sector is that part of the economy that is concerned with providing basic government services and is thus controlled by government organisations.

　　Illustration 3 – The nature of organisations

　　The composition of the public sector varies by country, but in most countries the public sector includes such services as:

　　§ police

　　§ military

　　§ public roads

　　§ public transit

　　§ primary education and

　　§ healthcare for the poor.

　　Private sector organisations

　　The private sector, comprising non-government organisations, is that part of a nation’s economy that is not controlled by the government.

　　Illustration 4 – The nature of organisations

　　This sector thus includes:

　　§ businesses　　§ charities and

　　§ clubs.

　　Within these will be profit-seeking and not-for-profit organisations.

　　Co-operatives

　　A co-operative is an autonomous association of persons united voluntary to meet their common economic, social and cultural needs and aspirations through a jointly owned and democratically controlled enterprise.

　　(The International Co-operative Alliance Statement on the Co-operative Identity, Manchester 1995)。

　　Co-operatives are thus businesses with the following characteristics:

　　§ They are owned and democratically controlled by their members – the people who buy their goods or use their services. They are not owned by investors.

　　§ Co-operatives are organised solely to meet the needs of the member-owners, not to accumulate capital for investors.

　　Illustration 5 – The nature of organisations

　　For example, a retail co-operative could comprise a group of people who join together to increase their buying power to qualify for discounts from retailers when purchasing food.

　　Expandable text

　　Co-operatives are similar to mutual organisations in the sense that the organisations are also owned by the members/clients that they exist for. However, they tend to deal in primarily tangible goods and services such as agricultural commodities or utilities rather than intangible products such as financial services.

　　Test your understanding 3

　　A hospital is considering bringing its cleaning services back ‘in house’ having previously out sourced. Comment on how this might impact the hospital’s stated objective of providing the best patient care.

　　Test your understanding 4

　　Some building societies have demutualised and become banks with shareholders. Comment on how this may have affected lenders and borrows.

　　Test your understanding 5

　　Which of the following are usually seen as the primary objectives of companies?

　　(i) To maximize the wealth of shareholders

　　(ii) To protect the environment

　　(iii) To make a profit

　　A) (i)， (ii) and (iii)

　　B) (i) and (ii) only

　　C) (ii) and (iii) only

　　D) (i) and (iii) only

　　Test your understanding 6

　　Many schools run fund-raising events such as fetes, where the intention is to make a profit. This makes them ‘profit-seeking’。

　　True or False?

　　高顿网校温馨提醒

　　各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

ACCA网络课程	课程专业名称	讲师	试听
85%的人正在学习该课程	ACCA 全维度网课体验课程实景课堂与独立录制覆盖所有知识点，根据学习计划推进学习进度	高顿名师
70%的人正在学习该课程	ACCA网课全科卡（8.2折）为零基础刚开始学习ACCA的学员特别定制	高顿名师

　　ACCA考试免费题库【手机题库下载】| 在线直播

　　ACCA高清网课免费体验 ACCA名师精品班免费试听

　　精彩推荐：

ACCA到底是什么意思？

ACCA特许公认会计师职业发展与分析

2015年6月ACCA考试常见问题解析

2015年6月ACCA备考辅导专题　　2014年ACCA考试真题和答案汇总

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【整理版】ACCA各科目历年真题

真题高频考点，刷题全靠这份资料

下载合集

acca全科学习思维导图

梳理核心考点，一图看懂全部章节

下载合集

2023年acca考纲解析

覆盖科目重难点,备考按照计划走

acca备考热门问题解答

acca考试怎么搭配科目？: 建议优先选择相关联的科目进行搭配报考，这样可以提高备考效率，减轻备考压力，1、F1-F4：为随时机考科目，难度较低，这里可以自行随意选择考试顺序。2、F5-F9：如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7（8）再考F8（7），这就要取决你一次想考几门。3、P阶段：选修科目中，建议企业首选AFM！第二部分科目进行选择，如果AA和SBR掌握学生更好，可以通过选择AAA，如果SBL掌握的好，可以自己选择APM。