Users’and stakeholders’needs是什么_2022年ACCA考試FA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-06-10 09:09:08

對(duì)他人的私事不關(guān)心，不介入，允許他人的道德觀、生活方式和自己不同，這將消除世上90%以上的煩惱。ACCA被譽(yù)為“國際財(cái)會(huì)界的通行證”，每年有大量考生報(bào)考，但能通過考試的考生屈指可數(shù)。為助力考生盡快通過考試，今天東奧小編為大家整理了FA科目知識(shí)點(diǎn)，讓我們從基礎(chǔ)出發(fā)，趕快學(xué)起來吧。

【內(nèi)容導(dǎo)航】

Users’and stakeholders’needs-使用者和利益相關(guān)者需求

【知識(shí)點(diǎn)】

Users’and stakeholders’needs-使用者和利益相關(guān)者需求

-Management

Looking forward / planning / forecast

-Shareholders / members: They need financial information to assess the ability of the enterprise to pay dividends.

-Providers of finance to the company (investor, lenders): A banker decides who gets a loan. Interest and principal payments need to be assured.

-trade contractors (suppliers and customers)

Suppliers want to make sure that the company are able to pay its debts. Customer have an interest in information about the continuance of an enterprise, especially when they have a long term involvement with or are dependent on, the enterprise.

-the taxation authorities

-Employees of the company: They have a right to have a clear picture of their future careers and their future salaries.

-Government and their agencies

Government and their agencies are interested in the allocation of resources and therefore in the activities of business entities. They also require information in order to provide a basis for national statistics.

-the public

事不能拖，話不能多，人不能作。與你無關(guān)的事，別問，別想，別說。以上就是東奧小編為大家整理的FA科目考試知識(shí)點(diǎn)了，9月ACCA考試備考已經(jīng)開始，祝大家都取得一個(gè)好成績(jī)，順利上岸。

注：以上來自東奧教研團(tuán)隊(duì)

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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