acc

阅读 / 问答 / 标签

pick up speed与accelerate有什么么区别?

基本很难说很大差别,但是后者这个更加专业,前者通俗因为物理加速度里面的a 其实就是这个单词accelerate的名词acceleration

关于ACCA的Variant

教材得看是什么版本的如果是FTC版本的话比较接近考官的思维,如果是BPP版本的话就不同了

access数据库里面,rs. db. fd.分别什么意思?

这是perl中面向对象的一种语法。具体可以到网上搜下,我可以给你简要解释下:$access=singleaccess->new();这个是定义了1个对象并实例化的过程。$db=$access->db();这个是调用实例化对象中的db方法。$dba=$db->dba();这个是调用实例化对象中的db方法中的dba方法。

网站的ACCESS数据库如何建立

、怎样建立Access数据库   本系统使用的是Access 2003创建了一个名为db1.mdb的数据库。系统对数据的读取,存储都是对该数据库进行操作。  在Access 2003数据库中,所有的数据存储都是围绕表进行的,数据不会存储在数据库的其他位置。虽然可以有许多方法访问数据,但是它们全部来自表。可以说,表示一个数据库的灵魂。  执行开始->程序->Mccrosoft Office -> Mccrosoft Office Access 2003(安装Mccrosoft Office 2003时,把Office Access 2003也打钩进行安装) ,执行文件->新建,在弹出窗口右边选择空数据库,文件名保持默认,单击按钮,从弹出窗口选择“使用设计器创建表”,填写相应的字段,具体如下表所示:字段名称数据类型字段大小ID自动编号 姓名文本20性别文本30年龄数字10录入时间日期/时间 住址文本50  完成字段名称等录入后,选择ID为主键,数据表名称保留默认“表1”,将其保存在“E:我的网站”目录下完成数据库的建立。如图所示:  

flexible 与 acceptable 的区别

例句与用法:1.The solution to this problem is acceptable.这个问题的解决方案是可接受的。 2.Do you think the proposal is acceptable?你认为这个建议,

the 16th centuty was a time when,according to Thomas More,"______"

【a religious coloring】The literature of this period falls naturally into two divisions,--pagan and Christian. The former represents the poetry which the Anglo-Saxons probably brought with them in the form of oral sagas,--the crude material out of which literature was slowly developed on English soil; the latter represents the writings developed under teaching of the monks, after the old pagan religion had vanished, but while it still retained its hold on the life and language of the people. In reading our earliest poetry it is well to remember that all of it was copied by the monks, and seems to have been more or less altered to give it a religious coloring.【参见】The coming of Christianity meant not simply a new life and leader for England; it meant also the wealth of a new language. The scop is now replaced by the literary monk; and that monk, though he lives among common people and speaks with the English tongue, has behind him all the culture and literary resources of the Latin language. The effect is seen instantly in our early prose and poetry.

TPO 25 听力Lecture第3篇 第5题According to the professor, what led to the decoding of the Rosetta .

Professor: Thomas Young focused his attention on one set of hieroglyphs that he thought would probably spell out a single word, the name of a king or queen. Champollion built on Young"s work … Was this, Champollion wondered, the name Rameses? He was eventually able to confirm that it was. So, he had figured it out. A lot of work remained, but Champollion had cracked the code. Young 专注研究一组象形文字,他认为可能是一个国王或王后的名字。Champollion 基于 Yang 的研究,最终确定那是一个 Rameses 名字,破译了罗塞塔石碑。由此可知是 Young 破译出象形文字代表人名奠定了罗塞塔石碑破译的基础,所以 A 选项正确。

nether 登陆账号的时候提示我Steam Account is already linked to another Mber account

矮油,看翻译嘛大概意思是说“Steam帐户已经连接到另一个Mber帐户" 我没玩过这个游戏,,想想你之前干了啥

access数据库中的函数space是什么意思,举例说明一下,谢谢

Space 函数返回由指定数目的空格组成的字符串。Space(number)number 参数为字符串中用户所需的空格数。说明:下面的示例利用 Space 函数返回由指定数目空格组成的字符串Dim MyStringMyString = Space(10) " 返回具有 10 个空格的字符串。MyString = "Hello" & Space(10) & "World" " 在两个字符串之间插入 10 个空格。

Access编写query时,group by 语句运行不了

请将原语句修改如下:select t.ProductType,sum(t.PcV) as PurchaseVolume,sum(t.RjV) as ReturnVolume from (SELECT Mid(Product.ProductRef,1,6) AS ProductType, (select ProductPurchase.PcVolume FROM ProductPurchase WHERE ProductPurchase.ProductRef=Product.ProductRef) AS PcV, (select ProductReturn.RjVolume FROM ProductReturn WHERE ProductReturn.ProductRef=Product.ProductRef) AS RjV FROM Product) t group by t.ProductType;说明,有可能猜错题主的原编写代码意图,如果输出效果未能如愿,请追问。

如何在ACCESS中导入一个文件夹中的多个excel表格,望高手解答

DimfdAsFileDialogSetfd=Application.FileDialog(msoFileDialogFilePicker)DimvrtSelectedItemAsVariantWithfd.AllowMultiSelect=TrueIf.Show=-1ThenForEachvrtSelectedItemIn.SelectedItemsDoCmd.TransferSpreadsheetacImport,acSpreadsheetTypeExcel8,"table1",vrtSelectedItem,True,"sheet1!"NextvrtSelectedItemElseEndIfEndWithSetfd=NothingMsgBox"ImportCompleted!"你自己整理一下吧,我之前用过这个,可以一次导入多个excel

用vba 将excel导入access的DoCmd.TransferSpreadsheet为何无法导入中文sheet表名?

那就用拼音呗

accessible 和 available的区别,要详细,最好有英文解释

accessible表示可以得到,可以通过一个人的能力得到.available表示有,可以得到,但是强调有,存在.比如什么是available是因为提出了有这个东西,你才可以去得到.accessible不强调有.

accessible和available的区别是什么?

accessible和available的区别:含义不同、用法不同、侧重点不同。一、含义不同accessibleadj. 可得到的;易接近的;可进入的;易受影响的;易理解的availableadj. 可利用的;有空的;有效的;<贬>【政】有资格的,适合的二、用法不同accessibleaccessible,英语单词,主要用作形容词,意为“易接近的;可进入的;可理解的”。A manager should be accessible to his staff.一个管理人员应该让职员感到平易近人。availableavailable的基本意思是在一定的时间或场合是“可以使用的”。修饰物时,可指“现成可用的;在手边的; 闲着的”,也可指“可获得的;易得到的;可找到的;可购得的”; 修饰人时,意为“有空的”,即“可会见的,可与之交谈的”。available作“现成可用的;在手边的;闲着的”解时不用于比较等级。The swimming pool is available only in summer.这个游泳池只在夏天开放。三、侧重点不同accessible作形容词有 “可以得到的” 意思,“accessible” 可以描述事物是 “可以得到的,容易获取的”。“accessible” 则用来指 “某人是好相处的,友好的”。available作形容词有 “可以得到的” 意思,“Available” 可以说明事物是 “可以获得的,可以用的”。在形容人的时候,“available” 可以指 “某人是有空的”。

accessible和available的区别

accessible表示可以得到,可以通过一个人的能力得到。available表示有,可以得到,但是强调有,存在。比如什么是available是因为提出了有这个东西,你才可以去得到。accessible不强调有。

accessible和available在用法上有什么区别?

accessible 和 available用法辨析:动词access 的计算机意义上“存取/访问(数据或程序)”已被人们广为接受,近几年它已被运用于非技术领域,从而有更广泛的意义“通常是通过科技手段来取得(货物或信息)”。目前常用的意思为:1)To obtain access to (data or processes).接近,进入:获得接触(数据或程序)的途径2) To obtain access to (goods or information), usually by technological means. 使用,接近,获取:使用科技手段取得(货物或信息)access 做名词用的情况比较多,通常意思为:1)A means of approaching, entering, exiting, or making use of; passage.通道,入口,出口,使用途径:接近、进入、出去或使用的方法手段;通道例如: The only access to the town is across the bridge.到镇上唯一的通路是经过一座桥。2)The act of approaching.接近,进入:接近的行为例如:a man of easy access 易于接近的人, 平易近人的人3)The right to approach, enter, exit, or make use of:接近权,享用权,出入权:接近、进入、出去或使用的权力:例如:Citizens may have free access to the library. 市民可以自由使用图书馆。习惯用语为:have [gain, get, obtain] access to:得接近; 得会见; 得进入; 得使用1) If you have access to a building or other place, you are able or allowed to go into it. ---- The facilities have been adapted to give access to wheelchair users.2) If you have access to something scuh as information or equipment, you have the opportunity or tirht to see it or use it.---- Patients should have acess to their medical records.3) If you have access to a person, you have the opportunity or right to see them or meet them.--- My ex-wife deliberately sabotages my access to the children.所以 accessible 就有如下的意思了:If a place or building is accessible to people, it is easy for them to reach it or get into it. If an object is accessible, it is easy to reach. If something is accessible to people, they can easily use it or obtain it. If you describe a book, painting, or other work of art as accessible, you approve of it because it is simple enough for people to understand and appreciate easily.1) Easily approached or entered.易接近的,易进入的2) Easily obtained:易得到的: 例如: accessible money 易得到的金钱3) Easy to talk to or get along with:易相处的:易于与之交谈或相处的: 例如: an accessible manager.易于相处的经理4)Easily swayed or influenced:易感的,易受影响的: 例如: accessible to flattery.爱听奉承话available 的意思主要是:1)If something you want or need is available, you can find it or obtain it. 可得到的;可利用的Chinese commodities available for export are varied. 中国可供出口的商品种类繁多。I"m sorry, those overcoats are not available in your colour and size.对不起,这种外套没有你要的颜色和尺码。Attention, please. These tickets are available on (the) day of issue only.请注意,这种车票仅在发售当天有效。2)Someone who is available is not busy and is therefore free to takl to you or to do a particular task. 可接受探访的;可见客人的Is the manager available? 经理在不在?The lawyer is not available now. 律师现在没空。

HACCP是什么意思?

HACCP是Hazard Analysis Critical Control Point的英文缩写,意思是危害分析的临界控制点。HACCP体系是国际上共同认可和接受的食品安全保证体系,主要是对食品中微生物、化学和物理危害进行安全控制。在HACCP中,有七条原则作为体系的实施基础,它们分别是:1、进行危害分析和提出预防措施(Conduct Hazard Analysis and Preventive Measures)2、确定关键控制点(Identify Critical Control Point)3、建立关键界限(Establish Critical Limits)4、关键控制点的监控(CCP Monitoring)5、纠正措施(Corrective Actions)6、记录保持程序(Record-keeping Procedures)7、验证程序(Verification Procedures)

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,深空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。OrganizationOrganization 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 companiesA 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 stakeholdersInternal 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 stakeholdersConnectedstakeholders 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 stakeholdersExternal 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 stakeholderPrimary 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。MicroeconomicsMicroeconomics 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。MacroeconomicsMacroeconomics 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InflationAn 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 policyFiscal 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 policyMonetary 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。

BCH,CCCH,DCCH,FCCH,SCH,BCCH,PCH,AGCH,RACH,SDCCH,SACCH,FACCH,这些信道的逻辑关系我有点乱求详解,谢谢

以上这些全都是gsm系统中的信道信道划分是这样来实现的:逻辑信道分为:控制信道 和 业务信道其中 逻辑控制信道 又划分成 :广播控制信道组(bcch group)、公共控制信道组(ccch group) 和 专用控制信道组(dch group)广播控制信道组 包括:广播控制信道(bcch)、频率校正信道(fcch)、同步信道(sch)公共控制信道组 包括:寻呼信道(pch)、接入允许信道(agch)、随机接入信道(rach)专用控制信道组 包括:独立私有控制信道(sdcch)、快速随路信道(facch)、慢速随路信道(sacch)这就是以上信道的逻辑关系,如需更多帮助,可直接追问希望对你有帮助

by accident的同义词和反义词是什么?

byaccident=bychance:偶然;同义词是accidental(意外的,偶然的);反义词是onpurpose(故意);

by accident 的同义词是什么来着,突然想不起来啦?!

occasionally

by accident,by chance &happened

byaccident偶然地;无意中;意外地;不小心;碰巧wemetbyaccidentattherailwaystation.我们在火车站偶然相遇。bychance偶然地,意外地;碰巧;意外地;偶然地;偶然,意外地;偶然间apersonwhopassesbycasuallyorbychance偶然或意外经过的人

byaccident的解释是什么

byaccident的意思是:偶然;意外地。byaccident的意思是:偶然;意外地。byaccident【反义词】bydesign有意地。byaccident的读音是英[ba_"_ks_d_nt];美[ba_"_ks_d_nt]。一、参考翻译点此查看byaccident的详细内容偶然地偶然,意外地二、网络解释1.偶然:年轻人是很偶然(byaccident)找到工作的,而不考虑提升(promotion)的机会(opportunity),快乐和安全的因素.结果他们找的工作给他们很少甚至根本没有满足感.我们的大学毕业生面临着如此激烈的竞争(competition),因此他们很少在乎从事何种工作,2.碰巧:有时某些事情无缘无故(fornoreason)地,而非碰巧(byaccident),从远处(fromadistance),作为礼物式(asgifts)地发生在作者身上.由后文中的Once,shewaswonderinghowto...有所暗示.作者一直在纳闷如何完成一个以古代中国为背景的布景场景(scene)的故事,3.偶然,无意中:bychance偶然|byaccident偶然,_意中|byleapsandbounds大幅度地4.byaccident的意思4.是偶然:Butwehavetodealwithit.我得处理这件事情.|Byaccident.是偶然.|Damn,youarekillingme.该死,你要弄死我.三、例句Thetrafficaccidentwasbornalmostaccidentally.这个交通事故的发生几乎纯属偶然。ImethimbychanceatCanterburyCathedral.我是在坎特伯雷大教堂偶然地碰到过他。四、词汇搭配byaccidentof因...的机会...byaccident的相关反义词bydesign、onpurposebyaccident的相关临近词by、Bycus点此查看更多关于byaccident的详细信息

implement accomplish achievement 有什么不同

你有多久没有关心过孩子的学习了?孩子的成长是天大的事情,让孩子远离成绩差的得烦恼,成都优优数学学校,让孩子找到适合自己的学习方法,从根本上提升成绩。q.5

cannot access target shutting down debug session这是怎么回事

Access Violation(非法访问),General Protection Fault(一般保护性错误)或者Invalid Page Fault(无效页面错误),虽然说法不一样,但本质上总是由同一种错误引起的。Access Violation常常在计算机用户运行的程序试图存取未被指定使用的存

scc和acc自适应巡航区别

scc和acc自适应巡航区别:1、定速巡航是设定了一定的速度,汽车会按照这个速度一直跑下去。自适应巡航控制(ACC),是一个允许车辆巡航控制系统通过调整速度以适应交通状况的汽车功能。后者是在前者基础上发展而来的。比定速巡航更加智能。2、自适应巡航控制系统是在定速巡航控制系统的基础上发展而来,比定速巡航更加智能。工作原理是在车辆行驶中,ACC自适应巡航系统由雷达传感器监控车辆前方的交通状况,该传感器发射雷达电波,并接受前方车辆反射回的电波,ACC能根据这些数据,计算出与前车的方位、距离和相对速度。3、当前方可畅通行驶时,ACC自适应巡航系统将保持所设置的期望速度,系统识别出本车正在向前方车辆靠近,ACC将通过发动机控制器或ESP控制器对车辆进行配合干预,从而保持所设置的安全距离。当前方可再次畅通行驶时,ACC将使车辆加速至预先设定的期望速度。

贝叶斯的重病筛查案例-Precision-Accuracy-Recall

这是一个经典的贝叶斯案例,也是很反直觉的,很多解释认为这个反直觉是因为我们的日常错误的思维习惯,但我觉得可能恰恰相反,下面我们先回顾一下这个案例,然后再进一步讨论。 对所有人来说某种癌症的患病率为5%,医生使用某设备为你做了检查,此设备检查的准确率为80%,检查结果显示你患有此病(阳性)。请问你真实患有此病的概率是多少? 首先我们要理解5%和80%这两个概率是什么意思。 患病率为5%,也就是说100个普通人里面有5个人生病,如图中红色。 设备的准确率为80%,也就是说有20%会搞错,95个真实无病的人来做检查,也会有95x0.2=19个人被查出病来,同样5个有病的也只查出4个来 。 这么算的话,总共有4+19=23个人被查出有病,你是其中之一。而实际上真有病的可能是4/23大约是17%,所以你可以稍微放宽心一些,因为 你真的患了这种癌症的可能性还不足五分之一 ,这就是常见解答给出的结论。 上面的解说看似科学完美,而且结果足够的乐观,但是不要高兴的太早。 你的乐观完全建立在对“检查准确率80%”这个说法的理解之上的,如果我把它解释成 检查出100个有病,那么80个就真实有病 ,你还会乐观起来吗? 这简直就是纯粹文字游戏而已。 “检查准确率80%”到底怎么解?为100个人做检查,最终结果(无论真有病或真无病)有80%是正确的吗?真这么解释的话就不用买设备了,直接来问我吧,100个人来问我,我说100个人无病,那么我的准确率岂不是95%?(因为我对95个人的判断是正确的)。 在上面的常规解答中认为,80%的解释是: 对真有病和真无病的分辨能力可以控制在同一水平,是不是太巧合了?这就好像说如果100个男人中你可能错误认为其中20个是女人,那么你就一定也会把100个女人中的20个误认为是男人一样不靠谱。 假设某种疾病,只要某个血液指标k超过500就可以断定患有这种病,真实患病者中一半的患者都k>500,而k<500的普通人中也有1/4的人可能患病,这批人占病患总数的另一半。 某设备就是根据k值进行检查的,只要k>500就判断有病,k<500就判断健康。 普通人中这种病的发病率是40%,那么100人来检查,20个被正确检查为有病,另外80人中的1/4也就是20个病患没有检测出来,60个没病的被正确判断,那么设备的“准确率”是80%。 如果这个设备也检查你并判断有病,那么你真实患病可能是多少?100%!和30%、80%完全无关。 所以,如果你已经被检查出有病,那么真实的患病可能性只和设备对于真实病患的识别能力有关,换句话说,它查出100个有病结果中实际多少人真的有病。 为了搞明白这个问题,我们要首先明确几个词语的定义,否则讨论是没有意义的。 对于设备检查病情这个事情,无外乎四种情况: 如下图所示,False开头的红色FP、FN都是误诊。 打的准和打的对是两回事,你枪枪爆头固然是打得准,但如果杀得都是自己人那就不是打的对。 直接从公式上可以看出它们的不同含义。 精确率Precision也叫查准率,或PPV(positive predictive value阳性预测值) ,就是你不管你从多少人中查出100个有病的,其中实际多少人真的有病,即真阳病患数TP除以所有阳性报告数量TP+FP。 准确度Accuracy 就是你总共就查了100个人出了100份报告,其中有多少报告被你写对了,既包含真有病你写的也是阳性,也包含真没病你也写的是阴性,就是所有真阳和真阴TP+TN的数量占所有报告总数的比例,也就是1减误诊率。 准确度Accuracy有些时候没卵用,比如类似上面刚才举过的例子,某普通人患病率0.01%的癌症,随便弄台机器检查谁都说没病,这机器的Acc都能达到99.99%,Acc对于这种有病没病的数量比例严重失调的情况可以说毫无意义。 所以后来又发明出了平衡准确度Balanced Accuracy。 在这里, TPR是指真阳率true positive rate,也叫Recall召回率或者hit rate命中率、sensitivity敏感度 ,即查出的真患病人数占实际所有病患人数的比例;TNR是真阴率true negative rate,即查出的真没病人数占实际所有没病人数的比例;平衡准确度Balanced Accuracy是这两个比例的平均数。 从上面看,对于重病检查的案例,我们知道的如果是准确度Accuracy,其实没啥用。我们要的是精确率Precision,就是你查出100个有病,其中多少人实际会中招。 再看一下上面我们在Balanceed Accuracy中提到的 TPR,Recall召回率,它也叫做查全率 ,它表示全部生病的人里面你能查出多少个来,比如开始例子中,5个人生病,如果只查出4个,那么这个设备的召回率就是4/5等于80%。 对比下图可以帮助我们理解精确率Precision和召回率Recall的关系: Recall查准率和Precision查全率往往有此消彼长的关系。比如开始的案例,如果我们把100人都检查为有病,那么查全率就是100%,一个不漏,但这样导致查准率变为5/100等于5%,低的可怜。反之,我们只查出5个人中的1个有病,那么查准率就是100%,查全率却只有1/5等于20%,也是低的可怜。最好的情况是查准率和查全率都是100%,5个有病的都查出来,一个不多一个也不少。 从上面我们也看出,单用查全率或者查准率都不全面,于是就出现了将两者糅合在一起的F值F-measure: 就是查准率Precision和查全率Recall的调和平均数,两数积2倍除以两数和。 由于Precision又叫PPV(positive predictive value阳性预测值),Recall又叫做 TPR(true positive rate真阳性率),所以有: F值就是2倍真阳除以2倍真阳、假阳与假阴的和,它的分母部分看起来像这样: 另外,如果认为查准率或者查全率更重要的话,F值还可以为Precision和Recall使用不同的权重,得到更多变体。此外也有很多其他用于评估类似设备或算法质量的方法,大家有兴趣可以多关注一些。 假阳率FPR(false positive rate)也叫fall-out,是误诊为有病的数量除以真实无病的数量(假阳性加真阴性): 最初我们的案例的下图中,由于设定了假阳率FPR也是80%,查全率Recall是80%,所以设备的查准率Precision是4/23大约是17%,F1值是(2x5)/(2x5+1+19)大约等于28%,都还是蛮低的。 总之,如果一个查准率只有17%的设备检查你患了绝症,你还是可以坚强一些再看看进一步情况,但如果一个查准率有80%的设备检查你患了绝症,那么你很可能遇到了大麻烦。 END

accuray(准确度)与precision(精密度)

准确度 是每一次独立的测量之间,其平均值与已知的数据真值之间的差距(与理论值相符合的程度)。 精密 则是当实验数据很精准时,会要求实验有高度的 再现性 ,表示实验数据是可信的,也就是实验数据需要具有高 精密度 (多次量度或计算的结果的一致程度)。 国际标准组织 ISO发表一份标准文件ISO5725,其名称为“Accuracy (trueness and precision) of measurement methods and results”(量测方法与成果之准确度(真实度与精密度)),其内涵最大的改变是趋向从俗的定义accuracy为一般用语(the general term),即一般用来描述量测、实验整体成果的“精准”度一词,或者简称为“精度”。其间差异主要在于ISO5725使用“真实度”(trueness)替代原本的准确度(accuracy)。 “精度”为真实度与精密度的组合,包含受到偶然与系统两部分误差的影响,实务上,以被认可的参考值视为真值。 从下图中可以看出,统计学中的期望与准确度对应,方差与精密度对应。

一文读懂Accuracy,precision,recall

首先,需要区分四个概念:TP(True Positive,真阳性),TN(True Negative,真阴性),FP(False Positive,假阳性)以及FN(False Negetive,假阴性)。 举例:有10个人来检测糖尿病,其中1,3,5号有糖尿病,剩下的没有,即1,3,5号为正样本,2,4,6,7,8,9,10为负样本。 我们的糖尿病系统检测结果是,1,3,6号有糖尿病,剩下的没有。 准确率计算了预测正确的样本数,占总样本数的比例: Accuracy = n_correct / n_total = (TP + TN) / (TP + TN + FP + FN) 考虑模型返回的前N个正样本, 如下图,ac是ROC曲线,bd是P-R曲线,可以看到,ROC曲线的横纵坐标走势是相同的,而P-R曲线则是反着的。 不管是Precision,还是Recall,其实P-R曲线只考虑了正样本(预测对多少个正样本,以及找出来多少正样本),而ROC曲线即考虑了正样本(TPR,找出来多少正样本),也考虑到了负样本(找错了多少负样本)。当正负样本比例发生变化时,P-R曲线的形状会发生较大的变化,而ROC曲线则比较稳定。 因此,ROC曲线能够更加稳定的反映模型本身的好坏,适用于更多的场景。但是,当希望观测到特定数据集上的表现时,P-R曲线则可以更直观的反映其性能。 这个问题困扰我好久了,今天终于搞得差不多了。检测(或者实例分割)中的mAP,也就是mean Average Precision,其实跟二分类的AP很像。不同之处在于,检测结果不仅要给出bounding box,还要给出类别;第二,bounding box跟ground truth的框不可能完全重合,需要定义怎样算预测对了,怎样算预测错了。 从recall=0,到recall=1,将这11个precision加起来求平均,就是这一类的average precision。 所有类的AP平均,得到的就是IoU阈值为0.5的AP,即AP@50。有的地方也把这个值称为mAP,需要看具体语境。

[讨论]accuracy?precision?

个人理解是这样的: precision:指的是所得数值与真实值之间的精确程度,翻译成“精确度”好一些。 accuracy:指的是是否与事实一致,个人认为翻译为“正确性”或者“准确性”好一点

准确率(accuracy)、召唤率(recall)和精确率(precision)

准确率(accuracy)、召唤率(recall)和精确率(precision)的关系 准确率(accuracy)=(TP+TN)/(TP+FN+FP+TN) 通俗解释: 在所有样本中,预测正确的概率 precision和recall都是针对某一类的分类状况来说的。 精确率(precision)=TP/(TP+FP) 通俗解释:预测为正的样本中,真实为正的概率 召回率(recall)=TP/(TP+FN) 通俗解释:真实为正的样本中,预测为正的概率

accuracy和precision区别

accuracy和precision区别:含义不同、指代范围不同。一、accuracy的含义precision指的是所得数值与真实值之间的精确程度,一般翻译成“精确度”;二、precision的含义accuracy指的是是否与事实一致,一般翻译为“正确性”或者“准确性”。三、accuracy的例句1、He"s a man of accuracy and strict method.他是个精细而严谨的人。2、Accuracy is more important than speed in his new job.对他的新工作,准确比速度更重要。3、I can predict something with great accuracy.我能很准确地预测某事。

precision 和 accuracy有区别吗

准确度(英语:accuracy)与精密度(英语:precision)是在科学、工程学、工业及统计学等范畴上一个重要概念。准确度是每一次独立的测量之间,其平均值与已知的数据真值之间的差距(与理论值相符合的程度)。例如:多次实验结果其平均值接近于已知的数据真值(理论值),可知道数据“准确”,或是数据具有“高准确度”;反之,平均值与已知的数据真值差距较大,表示实验数据不准确,或准确度不高。精密则是当实验数据很精准时,会要求实验有高度的再现性,表示实验数据是可信的,也就是实验数据需要具有高精密度(多次量度或计算的结果的一致程度)。一个结果必须要同时符合准确与精密这两个条件,才可算是精准。拓展资料:准确度指在一定实验条件下多次测定的平均值与真值相符合的程度,以误差来表示。它用来表示系统误差的大小。在实际工作中,通常用标准物质或标准方法进行对照试验,在无标准物质或标准方法时,常用加入被测定组分的纯物质进行回收试验来估计和确定准确度。反映系差的大小,指数据的均值偏离真值的程度。精密度是表示测量的再现性,是保证准确度的先决条件,但是高的精密度不一定能保证高的准确度。好的精密度是保证获得良好准确度的先决条件,一般说来,测量精密度不好,就不可能有良好的准确度。反之,测量精密度好,准确度不一定好,这种情况表明测定中随机误差小,但系统误差较大。参考资料:百度百科-准确度,百度百科-精密度

accuracy和precision区别

含义不同、指代范围不同。precision指的是所得数值与真实值之间的精确程度,一般翻译成“精确度”;accuracy指的是是否与事实一致,一般翻译为“正确性”或者“准确性”。 accuracy的用法 accuracy的意思是“准确(性);精确(度)”,可指由于细心而结果“准确”或“精确”,也可指事物的准确性或精确度。accuracy强调与要求之间无距离。 accuracy前可用great修饰,表示“十分准确”。 accuracy的例句 He"s a man of accuracy and strict method. 他是个精细而严谨的人。 Accuracy is more important than speed in his new job. 对他的新工作,准确比速度更重要。 I can predict something with great accuracy. 我能很准确地预测某事。 He cannot vouch for the accuracy of the story. 他不能证明这一说法的准确性。

The Vaccines的《Ghost Town》 歌词

歌曲名:Ghost Town歌手:The Vaccines专辑:Come Of AgeThe Vaccines - "Ghost Town".I""ve been driving in my carTrying to find some sign of lifeNo one""s about and it""s kinda creepyIt""s an understatement to say it""s sleepy.It""s a ghost town where no one goesIt""s a ghost town where no one goes.Well you think your town is pretty boringCome and spend a day with meI am asking real politelyI""m afraid to be alone.It""s a ghost town where no one goesIt""s a ghost town where no one goes.Apocalyptic, distressing, needs addressing and I""m guessingEverybody likes to go... I know, I know, I know.It""s a ghost town where no one goesIt""s a ghost town where no one goes.It""s a ghost town....http://music.baidu.com/song/24372036

precision和accuracy在物理中的定义和区别请留过学或者学过的朋友回...

precision精度精密度精确度accuracy准确度准确性第一个是精密精细精确在于精列如:直尺和物理上的游标卡尺的精确度和精密度是不一样的数学上精确到小数点后面几位是不一样的第二个是准确强调准比如:射击的时候准不准物理测量或者数学计算的时候准不准最后具体的,你可以到百度百科里面参考一下精确度和准确度的意思

仪器仪表参数中Accuracy、Precision、Repeatability的区别与联系是什么?

Accuracy 为精(确)度Precision 为精密度Repeatability 为再现性(Precision)精密度δ:说明仪表指示值的分散性,δ愈小则说明测量愈精密。(Accuracy)精度τ:说明测量的综合优良程度。在最简单的场合下τ=δ+ε。精度最终是以测量误差的相对值来表示的。 也就是说精度涉及到精密度和另一个正确度ε这两个方面, 正确度ε它说明仪表示值偏差大小的程度。即示值有规则偏离真值的程度。Repeatability 为再现性。表示在改变了的测量条件下,对同一被测量的测量结果之间的一致性。再现性又称为复现性、重现性。

仪器仪表参数中Accuracy、Precision、Repeatability的区别与联系是什么?

Accuracy:一般指准确度(精度)Precision:精确度、精密(在有些场合同Accuracy)Repeatability:指重复性、再现性。对仪表总体测量性能来说,它和线性度一起构成衡量仪表精度的主要重要指标。我是做仪表的,有什么事可以联系交流!再看看别人怎么说的。

accuracy和precision区别是什么?

accuracy和precision区别:含义不同、指代范围不同。precision指的是所得数值与真实值之间的精确程度,一般翻译成“精确度”;accuracy指的是是否与事实一致,一般翻译为“正确性”或者“准确性”。accuracy的意思是“准确(性);精确(度)”,可指由于细心而结果“准确”或“精确”,也可指事物的准确性或精确度。accuracy强调与要求之间无距离。accuracy前可用great修饰,表示“十分准确”。He"s a man of accuracy and strict method.他是个精细而严谨的人。Accuracy is more important than speed in his new job.对他的新工作,准确比速度更重要。I can predict something with great accuracy.我能很准确地预测某事。He cannot vouch for the accuracy of the story.他不能证明这一说法的准确性。

这两组单词有什么区别? precise,precision与accurate,accuracy,请尽量具体些,

这两组词每一组的第一个词是形容词,第二个是名词.先把两个形容词区别一下.precise和accurate都有“准确”的意思,precise强调精准、精细,注重细节,侧重极端准确,更强调细节的精确无误.例句:It was difficult to get precise information.得到确切的信息很困难.(这个信息是准确而且有细节的),如果修饰人的话就表示“谨小慎微,一丝不苟”的意思,如,a precise,careful woman 一个谨小慎微一丝不苟的女人.accurate指通过谨慎的努力达到符合事实或实际,侧重不同程度的准确性,与事实无出入,就不像PRECISE那样特别强调细节,只要是没有出入就算是accurate.通常指数据的准确,击中目标的准确等.名词precison侧重指精密度,accuracy侧重指准确度、精确度.总之,precise指的精确度范围较小,accurate 指的精确度范围较大.

exception eaccessviolation 抱错怎么解决?

这个如果你电脑上有360安全卫士的话可以用它进行一下系统修复,修复完重启电脑看能不能解决

Access 数据库或项目包含一个对文件 OWC11.DLL 版本1.1的丢失的或失败的引用

这是说你要打开的Access数据库文件或项目里面包含了对OWC11.DLL文件的引用。而你电脑中的OWC11.DLL文件丢失或者没有注册,从而导致引用失败造成的提示。在网上下载一个OWC11.DLL文件,一般包括怎样使用和注册。如果没有,请放到C:Program FilesCommon FilesMicrosoft SharedWeb Components11文件夹里面(我安装的2003版本,最后一个文件夹是10 ,因此11仅供参考),再进行注册(如果注册,请百度搜索“注册DLL文件”,很容易搞定)。

in conformity with; in accordance with; in compliance with 这三个短语区别

1. in conformity with sth :following the rules of sth;conforming to sth eg: regulations that are in conformity with European law 2. in accordance with sth (formal) :according to a rule or the way that sb says that sth should be done eg:in accordance with legal requirements ◆ We acted in accordance with my parents" wishes. 3. in compliance (with sth) (written) :the practice of obeying rules or requests made by people in authority eg:procedures that must be followed to ensure full compliance with the law ◆ Safety measures were carried out in compliance with paragraph 6 of the building regulations. 以上解释来源于牛津高阶词典,英文版.

帮我用VB把EXCEL导入Access ?

关注

公关公司里Account Executive是做什么的?

public relationship associate 应该是叫公共关系协调。AE是广告公司,公关公司内部职务。PRA是公关公司的客户公司中负责公关这一块的联系人。貌似有点绕了~~~

ACCA F1的学习和里面的词汇对后面的学习帮助大吗

ACCA F1 是一门比较综合的课程,包括会计,市场营销,人力资源管理各类,以及一些管理理论,对于这些知识的加深,在以后的课程中都会有所体现。比如F7,F8。不过掌握F1的知识主要帮助你了解ACCA 到底是什么,到底以后要讲什么。对于F1里的一些词汇,掌握是最好的,对以后在讲相关知识的时候你也至少不是一头雾水。F1考试由于现在是机考,都是选择题,比较容易通过,所以不必太担心。我是学ACCA的,所以奉劝一句,好好学,对以后写论文也有帮助。

ACCA(PM)科目考点梳理:转移定价

众所周知,ACCA考试划分了多个科目,其中在PM科目里有一个比较重要的考点使考生们经常失分,这就是Transfer price(转移定价),对此,深空网就为大家重点梳理一下这个常考点。首先,我们要知道转移定价存在的大背景是什么。也就是同一家企业里面有两个部门,假设是AB,然后A生产的产品,刚好B部门也需要。所以我们可以把A部门就看成是一个供应商(supplying),B部门看成是一个采购方(buying)。因此AB之间会发生商品的内部转移。那么在这笔交易中,应该以一个什么样的价格(也就是转移价格)成交呢?有两种情况:1. Corporate policy first也就是说“company policy determines the transfer price”,但是这只是一个内部转移价格,规定好的价格,不涉及企业内部两个部门之间的协商。2. Divisional autonomy first我们接下来要研究的都是以此为大前提的。我们默认AB两个部门都是高度自治,要站在自己部门的角度考虑自身的利益的,双方会进行一个协商的过程,找到双方都能接受的“transfer price”。综上,找准一笔交易的供货方和采购方是我们做转移定价的第一步。明确角度站在A的角度,肯定是希望以越高的价格卖给B越好,相当于说是没有上限的,因此要考虑的就是A最低的心理防线,minimum price.站在B角度,肯定是希望以越低的价格采购越好,相当于说是没有下限的,因此要考虑的就是B最高的心防线,maximum price.因此transfer price就是在minimum price和maximum price之间,可协商。公式1)站在A (供应商)的角度情景一:spare capacityMinimum acceptable price:marginal cost当A部门还有多余的产能时,比如外部市场只需要1500件产品,但是A可以生产2000件,那么A部门肯定希望多生产出来的5000件也能卖出去,毕竟固定成本已经花出去了,所以他就要卖给B部门,此时A部门就想着不管怎么样,以成本价卖出也可以,那么这个成本价是多少呢?是total cost吗?这里要注意,是不包括固定成本的,因为A部门的厂房机器等固定成本,无论生产多少件,这些成本都是要发生的,因此A能接受卖给B的最低价格就是所有的变动成本,或者说是边际成本Marginal cost.情景二:full capacityMinimum acceptable price:Market price-potential saved cost当A部门没有多余的产能,比如外部市场需要1500件,A最多也就生产1500件,那么这个时候A部门如果计划把产品卖给B部门,肯定不能让自己吃亏,因为能接受的最低价格就是按照市场价格卖给B.那么在这里,还有一个小点要注意,就是A卖给B的时候,是同公司内部的,所以一些产品运输费用就可以节省了,因此卖给B的时候,定价可以稍微再市价的基础上再低一点,也就是Market price-potential saved cost.2)站在B (采购方)的角度作为采购方的话,制定能够接受的最高价格,可以从这两个方向思考方向一:Maximum acceptable price:minimum market price如果A的报价高于市场最低价,那么B肯定不会同意,一定就从外部市场买了。因此得出结论:minimum market price方向二:Maximum acceptable price: selling price of finished goods -further processing costB从A买来产品之后会继续加工生产,然后把最终的产成品(finished goods)卖出去,那么可以从finished goods的利润角度出发。首先finished goods的total cost是cost1(transfer price)+cost 2 (further process cost),finished goods 的收入是sales price ,从盈利性角度看,我么可以列出不等式:transfer price+further process cost<= sales price of finished goods移项,可得transfer price<=sales price of finished goods-further process cost综上,B能够接受的最大价格就是方向一(minimum market price)和方向二 (sales price of finished goods-further process cost ),两者取低。最后,我们整理一下transfer price 的公式:Minimum:(supplying)spare capacity:MCfull capacity: Market price-potential saved costMaximum:(buying)lower of (1) lowest market price-potential internal cost saved(2) selling price of finished goods-further processing cost希望大家能够结合实际情景记忆公式,不要死记硬背噢~

ACCA重难点讲解:转移定价

2021年ACCA3月考季已经进入到最后冲刺阶段了,不知各位考生都备考得怎么样?根据往年考情,转移定价(Transfer price)一直都是PM科目的重难点,对此,深空网今天就跟大家详解下这个考点内容。大背景首先,我们要知道转移定价存在的大背景是什么。也就是同一家企业里面有两个部门,假设是AB,然后A生产的产品,刚好B部门也需要。所以我们可以把A部门就看成是一个供应商(supplying),B部门看成是一个采购方(buying)。因此AB之间会发生商品的内部转移。那么在这笔交易中,应该以一个什么样的价格(也就是转移价格)成交呢?有两种情况:1. Corporate policy first也就是说“company policy determines the transfer price”,但是这只是一个内部转移价格,规定好的价格,不涉及企业内部两个部门之间的协商。2. Divisional autonomy first我们接下来要研究的都是以此为大前提的。我们默认AB两个部门都是高度自治,要站在自己部门的角度考虑自身的利益的,双方会进行一个协商的过程,找到双方都能接受的“transfer price”。综上,找准一笔交易的供货方和采购方是我们做转移定价的第一步。明确角度站在A的角度,肯定是希望以越高的价格卖给B越好,相当于说是没有上限的,因此要考虑的就是A最低的心理防线,minimum price.站在B角度,肯定是希望以越低的价格采购越好,相当于说是没有下限的,因此要考虑的就是B最高的心防线,maximum price.因此transfer price就是在minimum price和maximum price之间,可协商。公式1)站在A (供应商)的角度情景一:spare capacityMinimum acceptable price:marginal cost当A部门还有多余的产能时,比如外部市场只需要1500件产品,但是A可以生产2000件,那么A部门肯定希望多生产出来的5000件也能卖出去,毕竟固定成本已经花出去了,所以他就要卖给B部门,此时A部门就想着不管怎么样,以成本价卖出也可以,那么这个成本价是多少呢?是total cost吗?这里要注意,是不包括固定成本的,因为A部门的厂房机器等固定成本,无论生产多少件,这些成本都是要发生的,因此A能接受卖给B的最低价格就是所有的变动成本,或者说是边际成本Marginal cost.情景二:full capacityMinimum acceptable price:Market price-potential saved cost当A部门没有多余的产能,比如外部市场需要1500件,A最多也就生产1500件,那么这个时候A部门如果计划把产品卖给B部门,肯定不能让自己吃亏,因为能接受的最低价格就是按照市场价格卖给B.那么在这里,还有一个小点要注意,就是A卖给B的时候,是同公司内部的,所以一些产品运输费用就可以节省了,因此卖给B的时候,定价可以稍微再市价的基础上再低一点,也就是Market price-potential saved cost.2)站在B (采购方)的角度作为采购方的话,制定能够接受的最高价格,可以从这两个方向思考方向一:Maximum acceptable price:minimum market price如果A的报价高于市场最低价,那么B肯定不会同意,一定就从外部市场买了。因此得出结论:minimum market price方向二:Maximum acceptable price: selling price of finished goods -further processing costB从A买来产品之后会继续加工生产,然后把最终的产成品(finished goods)卖出去,那么可以从finished goods的利润角度出发。首先finished goods的total cost是cost1(transfer price)+cost 2 (further process cost),finished goods 的收入是sales price ,从盈利性角度看,我么可以列出不等式:transfer price+further process cost<= sales price of finished goods移项,可得transfer price<=sales price of finished goods-further process cost综上,B能够接受的最大价格就是方向一(minimum market price)和方向二 (sales price of finished goods-further process cost ),两者取低。最后,我们整理一下transfer price 的公式:Minimum:(supplying)spare capacity:MCfull capacity: Market price-potential saved costMaximum:(buying)lower of (1) lowest market price-potential internal cost saved(2) selling price of finished goods-further processing cost希望大家能够结合实际情景记忆公式,不要死记硬背噢~

会计里面的Accrual和Provision的区别是什么?

ACCRUAL ACCOUNTING:应记记账(不涉及现金的交易和涉及现金的交易都记的记法)。应记记账的三大重要不涉及现金的交易为:Accruals(应计项目)Deferrals(递延项目)Depreciation(折旧 )

ACCA高频考点讲解:预计负债

Provision预计负债是企业资产负债表中常见的负债类科目,也是ACCA考试中一个常考点内容,很多同学在学习中遇到这个考点都非常疑惑,下面深空网就跟大家详解这个知识点。预计负债是什么?预计负债是什么?它是一项负债。因此,它首先满足负债的确认条件,分别是:企业具有付款的现时义务(现在需要承担的义务);为了偿还该负债,经济利益流出企业的可能性是很可能的;流出的经济利益是能够可靠地计量的。但是预计负债是一项特殊的负债,相比其他负债类科目,它的时间或者金额具有不确定性。比如,它最终具体的金额是多少可能无法现在丝毫不差的确定,或者企业具体什么时间支付这笔负债尚不确定。在中兴通讯股份有限公司2018年年度财务报告中,其严格按照负债的确认条件,对预计负债的确认表示如下:在简单明了地表明预计负债的确认条件之后,其表明预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,说明在预计负债确认时,其金额是估计的,体现了预计负债金额不确定性的特点。预计负债具体类型?满足预计负债条件的负债有很多种。比如合同预计亏损,比如环境恢复成本,又比如未决诉讼,再比如质量保证金等。在FA科目中,常见的预计负债类型为未决诉讼与质量保证金。而合同预计亏损和坏境恢复成本等将会在大家后续FR以及SBR的课程中深入学习。因此接下来将详细为大家介绍未决诉讼与质量保证金这两类预计负债。未决诉讼:未决诉讼指尚未终结的诉讼,即诉讼过程尚未结束,还在进行过程中。由于在进行中,且若企业败诉,则负有支付原告提出的赔偿要求的责任。但是即便对于此项未决诉讼,公司已经确定其满足负债的定义,但是它具体需要支付多少,在诉讼未结束时并不能确定,所以它满足预计负债的条件,成为一项特殊的负债。产品质量保证准备:产品质量保证准备是指企业在销售过程中,对其产品质量产生问题而预提的很可能需要承担的义务。由于具体有多少产品会出现问题以及何时会出现问题尚不知晓,即该项负债的时间与金额具有不确定性,所以其是一项预计负债。注:此截图来自中兴通讯股份有限公司2018年年度财务报告预计负债金额如何确定?第二部分,我们通过未决诉讼与产品质量保证金两个例子再次讲述了预计负债的确认条件,当确认为预计负债之后,其金额又该如何确定呢?上面有提到,中兴通讯对于预计负债金额的确定采用了最佳估计数,最佳估计数也是预计负债金额确定的方法。其主要包含两种,分别如下:最有可能结果:最有可能的结果是指以最有可能出现的金额作为预计负债的金额。比如,一场未决诉讼,其很有可能败诉,因此企业有赔偿的义务,但是其赔偿10万的可能性为70%,赔偿5万的可能性为20%,赔偿1万的可能性是10%。那么依据最有可能结果是10万,因此这场诉讼产生的预计负债的今金额为10万。在中兴通讯案例中,共有9个未决诉讼,例如2005年8月,印度某一咨询公司通过海外仲裁方式向本公司索偿顾问费、代理费及相关损害约171.4万美元。后该咨询公司又将索赔总额增加至约227万美元;2006年8月某客户提出仲裁申请,要求本公司赔偿合同违约损失等,每一个未决诉讼都是按照最有可能出现的金额计量。最后中兴通讯附注中显示有关未决诉讼的期末余额366195千元是该9项未决诉讼最有可能结果加总。该方法适用于未决诉讼这样的单一事项(single events)。期望值法:期望值法是将有可能出现的结果乘以相应结果出现的比例,再加总出的金额作为预计负债的金额。比如,企业销售产品出去,10%可能质量保证金为10万,60%可能质量保证金为5万,30%可能质量保证金为3万,那最终预计负债的金额为10%*10 60%*5 30%*3=4.9。该方法适用于产品质量保证准备这样的大规模事件(large population)。预计负债如何做账?预计负债是资产负债表科目,显示在资产负债表上的是企业多年来预计负债的累计值。当新的预计负债产生时,预计负债增加,记录在贷方,根据复式记账法原理,由于预计负债增加会产生相应的与预计负债相关的费用,因此借方费用增加。分录为DR expense CR provision。预计负债减少有两种可能,第一,原本是按照最佳估计数来记录的,到年底时,最佳估计数变少了,所以要减少预计负债的金额,同时减少之前多记录的费用,分录为DR provision CR expense,此情况即为中兴通讯2018年度年报中所描述的,期末调整最佳估计数。第二,预计负债被支付了,所以该预计负债已经成为了过去式。分录为DR provision CR cash。最后根据以上截图,可以得出:期初预计负债 本年增加-本年减少=期末预计负债。最后期末预计负债即显示在资产负债表上预计负债的累计值。以上便是关于provision的讲解,看完整篇文章的你,相信已经对provision有更加深入地了解。本期的知识点讲解到此结束,下期再见。

ACCA必考点讲解:Provision and contingencies 知识汇总

ACCA9月考季开考时间马上就要到了,由于ACCA涉及的知识点范围较广,相信各位考生在学习过程中也一时半刻理解掌握。对此,深空网今天继续为大家讲解ACCA另一个必考点:Provision and contingencies。内容导航ACCA考点讲解ACCA与CFA比较ACCA就业前景ACCA备考方法  ACCA考点讲解Provision的三个确认条件:01、Present obligation现有的义务确定过去的事项导致了这家公司现在存在一个义务,义务分为两种,一个是legal obligation法定义务,指的是因为合同导致的义务,一个是constructive obligation推定义务,因为之前的行为导致人们对他有一个期待,觉得他依旧会这么做。针对不同的义务,我们会分别采取不同的措施:推定义务:√ 跟董事会讨论,看看他们是否有正式宣布过√ 如果宣布过,审阅一些支持性文件√ 看一下过去的行为和公开的政策等法定义务:√ 跟管理层讨论问题的实质,确保充分理解√ 审阅往来信函去评估是否有现有的义务02 、Probable可能性也就是极有可能导致未来现金流的流出,这个可能性要大于50%√ 审阅期后付款事项,看一下有没有真的付款√ 跟管理层讨论过去一些相似的案例√ 审阅董事会决议以及往来信函,确定可能性√ 询问公司的律师关于官司胜诉的可能性√ 获得管理层声明书03 、Reliable estimate金额可以可靠计量只有同时满足了这三个条件,才能被确认为provision,缺一不可,如果有一个或者多个条件没有满足的时候,那就是contingent liabilities,provision会出现在资产负债表的科目里面,或有负债不在报表中,只会披露出来。√ 获得计算的明细并加总,查完整性√ 重新计算provision√ 审阅前一年的provision√ 审阅往来信函√ 审阅董事会决议√ 审阅年后实际的金额和去年类似案件进行对比 ACCA与CFA比较定义方面CFA,中文名叫特许金融分析师,它是证券投资领域的一种资格职称。在金融行业里,CFA在全球领域可谓是极具严格而且含金量极高的资格证书,CFA作为国际权威性资格证书,无论在国际还是在国内都被得到广泛性的认可。ACCA,中文名为特许公认会计师会,在国内被称作是“国际注册会计师”。ACCA可被全球认作为“国际财会界的通行证”。当考生通过ACCA考试成为会员后,在世界各地都可以担任审计、投资顾问、金融理财等职务。方向方面在方向方面,ACCA和CFA侧重点都有所不同,ACCA的侧重点是会计行业领域,而CFA侧重点是在金融投资领域方面。而唯一一点相同的是,两者都是国际上认可度较高、在行业中极具权威性的国际证书。考试方面在考试方面,CFA和ACCA两者考试也是存在一定区别的。CFA考试方面,一共划分了Level I、Level II和Level III三个阶段的考试。考生需要都通过三个阶段的考试才能获得特许金融分析师资格证书。要注意的是,如果考生通过不了当中某一个阶段的考试,那是没有资格继续参加下一阶段考试的。ACCA考试方面,主要分为了两个部分的考试,分别是基础阶段和专业阶段。与CFA的考试规则一样,考生需要通过两个阶段的考试才能获得特许公认会计师资格证书。CFA和ACCA哪个好?关于这点相信很多人都想知道答案。但小编觉得,由于CFA和ACCA两门考试的发展方向和侧重点都不一样,所以并没有所谓的好与不好的说法。其实,两者在国际领域都是极具代表性的证书,如果选择以后在会计行业路上发展,建议可以报考ACCA,但如果大家对金融投资方面比较感兴趣,而且还想在这方面能够晋升到高层一职,那么CFA无疑是您的最佳选择。 ACCA就业前景一、ACCA很早进入中国,有着先发优势ACCA在国际上颇具影响力,1904年,于英国成立,其会员资格受到欧盟立法、很多国家公司法的认可。ACCA进入中国的时间早,早期会员也成为了中国企业财务经理、公司CFO等高端岗位。可见,ACCA在中国就业方面来说还是很有先发优势的。二、成为ACCA会员,薪资高,发展空间广阔从ACCA年度薪资调查报告的数据来看,21%ACCA会员薪资收入可达50万——100万。其薪资优势显著。对于追求高薪者来说,考取ACCA会是一个相对不错的选择。目前,ACCA人才缺口很大,即使很多企业愿意出高薪资,也无法招来足够的雇员。根据官方数据来看,全球范围内,ACCA持证人37万人,中国22000持证人,但是绝大部分人员都在香港地区就业。这一点看来,ACCA持证者,无论是就业机会还是个人职业发展空间,都是十分广的。取得ACCA会员资格,为自己赢得了更多的事业发展机遇!三、拥有ACCA会员,相当于拥有世界各地就业通行证ACCA会员资格认可度很高,我们可以说“拥有了ACCA会员资格,相当于拥有了世界各地就业的通行证”。ACCA持证者工作选择较多,职业晋升方面也很有优势。他们可以在工商企业的财务部门、四大、会计师事务所、金融机构等从事相关工作,获得业内人士的尊重。无论是职位还是薪资,都让人羡慕不已!综上来看。成为ACCA会员,在中国无论是就业前景还是认可度都是相当不错的。能够为自己未来增加一定砝码! ACCA备考方法第一步:扎实筑基,一次通过扎实的基础是考过ACCA的必要条件,ACCA考试多主观题,主要考察考生自己的对问题的看法,处理问题和解决问题的能力,没有一定的标准答案,所以很多考生对考试的内容把握的不够精准,往往导致考试的失利。想要快速通过ACCA考试,名师的指引是分不开的,高顿网校就有这样一批老师,在他们的引导下,你可以迅速理解ACCA的知识,培养商业思维,同时你也可以利用高顿提供的高顿题库系统,熟悉机考的环境和题型,一次通过F1-F4的考试。第二步:提早实习,获取经验考生可以报名网课进行提早实习,在F5-F9的学习过程中,你可以尽可能的利用周末和寒暑假的时间去实习,这些实习经历能够帮助你了解500强企业财务岗位的运营模式,积累一些自己的实际的工作经验,同时能够让你更好的理解高阶理论知识,一举两得。在这期间,你还可以申请英国牛津布鲁克斯大学的海外远程学历深造项目。第三步:完成考试,成就自我ACCA的最后考试阶段,拥有丰富实务经验的考生更容易理解专业知识,高顿在考前给大家准备了考前冲刺直播、押题宝典、考纲解析白皮书等等一系列备考工具,课程学习同时,还提供习题线上训练,让你在考前查漏补缺,一次通过考试。

会计里面的Accrual和Provision的区别是什么?

ACCRUAL ACCOUNTING:应记记账(不涉及现金的交易和涉及现金的交易都记的记法)。应记记账的三大重要不涉及现金的交易为:Accruals(应计项目)Deferrals(递延项目)Depreciation(折旧 )

【CS起源】正版STEAM显示"this steam account does not own this game"

对 !说得对!!

英语作文 题目:Does bad weather account for bad mood(坏天气会导致坏心情吗?)

People who like traveling have their reasons. One is that traveling provides opportunities for them to taste strange food and to know foreign customs that they otherwise would not know. Their second reason is that travelers can make friends along their way. The most important reason they maintain is that by this instructive activity they can broaden their horizons, enrich their experience of life, and expand their scope of knowledge, especially of geography and history. Traveling enthusiasts, in fact, may convince you by listing more reasons. Those who dislike traveling have their reasons, too. They can enumerate a number of the disadvantages of traveling, which may be summarized as follows. Firstly, Traveling wastes money and energy. Of course, traveling and accommodations require money. Secondly, walking and climbing when seeing sights often tire travelers. Perilous peaks and furious rapids, fierce beasts and cruel robbers that travelers often encounter endanger their lives. Finally, it causes a lot of inconvenience if you leave your home even a day. Hunger, thirst, bad weather pain the traveler a lot. In their view travelers are as foolish as those who ask for trouble. In practice, traveling does more good than harm. So called disadvantages described above can be regarded as good conditions in which the travelers can build up both physical strength and willpower. If your finance and health permit, you might as well do some traveling from time to time. Perhaps, an exotic atmosphere and charming scenes attract you so much that you forget to return. It will at least help you get rid of tiredness after work. Even a single experience, I am sure, will show you that traveling is beneficial in more than one way today!

Win10手机弹出you need to fix your. Microsoft account for apps on your other devices to be

Windows 10 Build 14915 PC平台修复与改进内容一览:- 修复了无法在开始菜单中使用电源键的问题- 修复了导致cortana文本转语音功能失灵的问题。现在Cortana已可以正常为用户阅读文本消息、说笑话、唱歌或语音提示了- 修复了由于系统中缺失一个.dll文件所导致的,当在特定Windows 10版本中浏览不同设置页面时会令“设置”出现崩溃的Bug- 改进了大量系统翻译功能,包括修复了法语环境下用户PC中的“Windows更新”在确认系统为最新状态时误显示为“您的手机已安装最新系统”的问题- 通过“设置-更新和安全-Windows Insider预览计划”变更功能(如调整通道设置)现已正常运作。- 修复了由于一次近期平台变更导致的一些兼容性问题,比如诸如雅虎邮箱、Trivia Crack、Google及Skype翻译预览版应用在打开时出现崩溃的现象已不再存在- 修复了某些Insider用户的邮件通知推送的延迟问题- 修复了在用户使用“运行”对话框打开一个不相关的文件类型后导致“打开方式”对话框下的“选择 PC 中的其他应用”选项失灵的问题- 更新了“连接(Connect)”弹窗,现在每款设备的可点击区域已延伸至整个弹窗宽度- 修复了设备从联网待机模式中恢复后,激活后中文输入法编辑器将导致用户无法成功登录设备的问题- 修复了用户使用微软 Edge 浏览器在某些特定网站中使用CTRL+A选中全部文本并复制后,在试图将之粘贴到记事本中时并未粘贴任何内容的问题- 修复了在收藏文件夹被重新定向到其他路径(如 C:UsersDocumentsFavorites)后,用户将无法成功为 Edge 浏览器导入 IE 浏览器收藏夹的问题

Management Accounting是什么职位?

Management Accounting是管理会计。比较注重企划,分析。 对于一个工程的预算,还有一些财政的费用计算。MA是管理级,一般是经理之类。Financial Accounting 是财务会计。一般都是报表方面的。(小员工)遵循会计法,税法,主要是做Financial Statements一类的报表。理论知识很多,不过都按规章办事。管理会计主要职责:现代管理会计解析过去、控制现在、筹划未来这三方面的职能紧密结合在一起综合地发挥作用,形成一种综合性的职能。1、解析过去:管理会计解析过去主要是对财务会计所提供的资料作进一步的加工、改制和延伸,使之更好地适应筹划未来 和控制现在的需要。2、控制现在:管理会计在控制方面的作用是通过一系列的指标体系,及时修正在执行过程中出现的偏差,使企业的经济活 动严格按照决策预定的轨道卓有成效地进行。3、筹划未来:预测与决策是筹划未来的主要形式,现代管理会计在这方面的作用在于:充分利用所掌握的丰富资料,严密 地进行定量分析,帮助管理部门客观地掌握情况,从而提高预测与决策的科学性。财务会计的主要职责:1、计量和传送信息:财务会计的主要目标是向企业 的投资者、债权人、政府部门,以及社会公众提供会计信息。这种信息反应企业的整体情况并着重历史信息。2、做会计报告财务会计作为一个会计信息系统,是以会计报告为主最终成果。现代财务会计所编制的报表是以公认的会计原则为指导而编制的通用报表。现代财务会计将报表 的编制放在突出位置,所以,财务会计的工作核心是会计报告。扩展资料:财务会计与管理会计的区别:财务会计通过对企业已经完成的资金运动全面系统的核算与监督,以为外部与企业有经济利害关系的投资人、债权人和政府有关部门提供企业的财务状况与盈利能力等经济信息为主要目标而进行的经济管理活动。管理会计是管理与会计相结合的企业内部会计,它与财务会计、税务会计等外部会计有所区别,主要为企业管理者们提供战略、战术、日常业务运营决策支持服务与绩效管理等。管理会计中的预测分析,决策分析、预算管理、成本控制、责任会计等等这些方法和工具的应用,在企业的发展工作中体现的非常明显。参考资料来源:百度百科-管理会计参考资料来源:百度百科-财务会计

1.The old man was quite a weak after the accident

B 过去式 表示不能

access authority是什么意思

是指访问权限

ACCA,CISA,FSA,CFA,CFP,PMP谁帮忙用英文解释下这几个金融资格职业证书,(不要解释是什么的缩写)

CISA is an audit professional certification sponsored by the Information Systems Audit and Control Association (ISACA). Candidates for the certification must meet requirements set by ISACA。The CISA certification was established in 1978[1] for several reasons:Develop and maintain a tool that could be used to evaluate an individuals" competency in conducting information system audits. Provide a motivational tool for information systems auditors to maintain their skills, and monitor the success of the maintenance programs. Provide criteria to help aid management in the selection of personnel and development. The first CISA examination was administered in 1981, and registration numbers have grown each year. Over 60,000[1] candidates have earned the CISA designation.The CISA certification has been recognised with ANSI accreditation, along with the CISM certification- both of these certifications are managed by ISACA. It is one of the few certifications formally approved by the US Department of Defense in their Information Assurance Technical category (DoD 8570.01-M).RequirementsCandidates for a CISA certification must pass the examination, agree to adhere to ISACA"s Code of Professional Ethics, submit evidence of a minimum of five years of professional IS auditing, control, or security work, and abide by a program of continuing professional education.Substitutions and waivers of such experience may be obtained as follows:[2]A maximum of one year of information systems experience OR one year of financial or operational auditing experience can be substituted for one year of information systems auditing, control, or security experience. 60 to 120 completed college semester credit hours (the equivalent of an Associate or Bachelor degree) can be substituted for one or two years, respectively, of information systems auditing, control or security experience. Two years as a full-time university instructor in a related field (e.g., computer science, accounting, information systems auditing) can be substituted for one year of information systems auditing, control or security experience. [edit] ExaminationThe exam consists of 200 multiple-choice questions that must be answered within 4 hours. The exam is split between 6 Content Areas as of 2006:IS Audit Process - 10% of Exam IT Governance - 15% of Exam Systems and Infrastructure Lifecycle Management - 16% of Exam IT Service Delivery and Support - 14% of Exam Protection of Information Assets - 31% of Exam Business Continuity and Disaster Recovery - 14% of Exam The exam is now offered in 11 languages at more than 200 locations worldwide in June and December.The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. It is one of the world"s largest and fastest-growing accountancy bodies with 122,426 members and 325,606 affiliates and students in 170 countries. The Institute"s headquarters are in London with the principal administrative office being based in Glasgow. In addition the ACCA has a network of nearly 80 staffed offices and other centres around the world.The ACCA is a founding member body of the Consultative Committee of Accountancy Bodies (CCAB) and the International Federation of Accountants (IFAC).The term "Chartered" in ACCA qualification refers to the Royal Charter granted in 1974 by Her Majesty the Queen in the United Kingdom.Since Chartered Certified Accountant is a legally protected term, individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and, if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, being insured against any possible liability claims and submitting to inspections.The Association of Authorised Public Accountants (AAPA), one of the British professional bodies for public accountants, has been a subsidiary of ACCA since 1996.FSA is an independent non-governmental body, quasi-judicial body and a company limited by guarantee that regulates the financial services industry in the United Kingdom.The Financial Services and Markets Act imposed four statutory objectives upon the FSA:market confidence: maintaining confidence in the financial system public awareness: promoting public understanding of the financial system; consumer protection: securing the appropriate degree of protection for consumers; and reduction of financial crime: reducing the extent to which it is possible for a business carried on by a regulated person to be used for a purpose connected with financial crime [edit] Regulatory principlesThe statutory objectives are supported by a set of principles of good regulation which the FSA must have regard to when discharging its functions. These are:efficiency and economy: the need to use its resources in the most efficient and economic way. role of management: a firm"s senior management is responsible for its activities and for ensuring that its business complies with regulatory requirements. This principle is designed to guard against unnecessary intrusion by the FSA into firms" business and requires it to hold senior management responsible for risk management and controls within firms. Accordingly, firms must take reasonable care to make it clear who has what responsibility and to ensure that the affairs of the firm can be adequately monitored and controlled. proportionality: The restrictions the FSA imposes on the industry must be proportionate to the benefits that are expected to result from those restrictions. In making judgements in this area, the FSA takes into account the costs to firms and consumers. One of the main techniques they use is cost benefit analysis of proposed regulatory requirements. This approach is shown, in particular, in the different regulatory requirements applied to wholesale and retail markets. innovation: The desirability of facilitating innovation in connection with regulated activities. For example, allowing scope for different means of compliance so as not to unduly restrict market participants from launching new financial products and services. international character: Including the desirability of maintaining the competitive position of the UK. The FSA takes into account the international aspects of much financial business and the competitive position of the UK. This involves co-operating with overseas regulators, both to agree international standards and to monitor global firms and markets effectively. competition: The need to minimise the adverse effects on competition that may arise from the FSA"s activities and the desirability of facilitating competition between the firms it regulates. This covers avoiding unnecessary regulatory barriers to entry or business expansion. Competition and innovation considerations play a key role in the FSA"s cost-benefit analysis work. Under the Financial Services and Markets Act, the Treasury, the Office of Fair Trading and the Competition Commission all have a role to play in reviewing the impact of the FSA"s rules and practices on competition. [edit] Accountability and managementThe FSA is accountable to Treasury Ministers, and through them to Parliament. It is operationally independent of Government and is funded entirely by the firms it regulates through fines, fees and compulsory levies. Its Board consists of a Chairman, a Chief Executive Officer, a Chief Operating Officer, two Managing Directors, and 11 non-executive directors (including a lead non-executive member, the Deputy Chairman) selected by, and subject to removal by, HM Treasury. Among these, the Deputy Governor for Financial Stability of the Bank of England is an ex officio Board member. This Board decides on overall policy with day-to-day decisions and management of the staff being the responsibility of the Executive. This is divided into three sections each headed by a Managing director and having responsibility for one of the following sectors: retail markets, wholesale and institutional markets, and regulatory services.Its regulatory decisions can be appealed to the Financial Services and Markets Tribunal.HM Treasury decides upon the scope of activities that should be regulated, but it is for the FSA to decide what shape the regulatory regime should take in relation to any particular activities.The FSA is also provided with advice on the interests and concerns of consumers by the Financial Services Consumer Panel [2]. This panel describes itself as "An Independent Voice for Consumers of Financial Services". Members of the panel are appointed and can be dismissed by the FSA and emails to them are directed to FSA staff. The Financial Services Consumer Panel will not address individual consumer complaints.Chartered Financial Analyst (CFA) is an international professional designation offered by the CFA Institute of USA (formerly known as AIMR) to financial analysts who complete a series of three examinations. Candidates must have a bachelor"s degree (or equivalent), be in the final year of their bachelor"s degree program, or have at least four years of qualified, professional work experience in order to take the exams. In order to become a "CFA Charterholder" candidates must pass all three exams, agree to comply with the code of ethics, pay member dues, and have four years of work experience deemed acceptable by the CFA Institute. CFA charterholders are also obligated to adhere to a strict Code of Ethics and Standards governing their professional conductThe Certified Financial Planner (CFP) designation is a certification mark for financial planners conferred by the Certified Financial Planner Board of Standards in the United States, Financial Planners Standards Council in Canada and 18 other organizations affiliated with Financial Planning Standards Board (FPSB), the international owner of the CFP mark outside of the United States. To receive authorization to use the designation, the candidate must meet education, examination, experience and ethics requirements, and pay an ongoing certification fee.[1]. The information contained herein relates specifically to CFP certification in the United States. For information on CFP certification outside of the United States, please see the FPSB website at http://www.fpsb.org/CMS/index.php?option=com_content&task=view&id=84&Itemid=110 for a list of affiliate member organizations and their respective websites.The CFP Certification Examination is a 10-hour multiple choice exam, divided into one four-hour session (Friday afternoon) and two three-hour sessions (Saturday). The exam includes three major case problems and is designed to assess the student"s ability to apply his or her knowledge of the aforementioned areas to financial planning situations. The exam was set as a requirement in 1993 and at that time CFPs were grandfathered without having to pass this exam. [5]Individuals holding professional designations pre-approved by the CFP Board (like PhDs in business and economics, attorneys, Certified Public Accountants (CPA), Chartered Certified Accountants (ACCA), Chartered Accountants (CA), Chartered Wealth Managers (AAFM) ), and Chartered Financial Analysts (CFA) are entitled to register for and take the exam without having to complete the education requirements by using the CFP-board"s challenge status.Project Management Professional is properly expressed as the credential PMP. The credentialing agency is the Project Management Institute ([1] PMI). This credential is obtained by gaining a certification in project management through the completion of PMI certified training and examination. PMP training and examination material comes from the Guide to the Project Management Body of Knowledge PMBOK published most recently in 2007. Most exam questions reference PMI"s project quality standards documented in the PMBOK. The PMP credential undergoes rigorous validation by ISO, and the PMBOK methodology is widely regarded as the industry standard for Project Management and has been adopted as the single standard for project management by agencies such as NASA.PMP (Project Management Professional) is one of four concentrations offered by PMI in the study of Project Management:1. CAPM Certified Associate in Project Management: This certification is obtained after passing the CAPM Exam2. PMP Project Management Professional: This certification is obtained after passing the PMP Exam3. PgMP Program Management Professional: This certification is obtained after passing the PgMP Exam4. PMI RMP PMI Risk Management Professional: This certification is obtained after passing the PMI-RMP Exam

accomplish与archive的不同

accomplish与archive的不同accomplish [英]u0259u02c8ku028cmplu026au0283 [美]u0259u02c8kɑ:mplu026au0283 vt. 完成;达到(目的);走完(路程、距离等);使完美 [例句]What is the most important thing I must accomplish tomorrow?明天我必须完成的最重要的事情是什么?archive [英]u02c8ɑ:kau026av [美]u02c8ɑ:rkau026av v. 存档 n. 档案文件;档案室 [例句]Not all the archive "s secrets are on show.不是所有的档案库秘密都展出的。【解析】以上accomplish与archive的含义完全不同,猜测是achieveachieve [英]u0259u02c8tu0283i:v [美]u0259u02c8tu0283iv vt. 取得;获得;实现;成功 vi. 达到预期的目的,实现预期的结果,如愿以偿 [例句]Higher interest rates would achieve both.提高利率能够实现这两个目标。

MPAcc和MTA可以相互调剂吗

MPAcc(会计硕士)和MTA(旅游管理硕士)可以相互调剂。根据规定,第一志愿报考工商管理(MBA)、公共管理(MPA)、旅游管理(MTA)、工程管理(MEM)、会计(MPAcc)、图书情报(MLIS)、审计(MAud)专业学位硕士的考生,在满足调入专业报考条件、且初试成绩同时符合调出专业和调入专业在调入地区的全国初试成绩基本要求的基础上,可申请相互调剂,但不得调入其他专业;其他专业考生也不得调入以上专业。考生调剂时可同时填报三个平行的调剂志愿。在未确认待录取通知前,某一个志愿解锁后可修改为其他调剂志愿;在确认待录取通知后,即为完成调剂,志愿将不能再修改。免费领取会计硕士MPAcc学习资料、知识地图:https://wangxiao.xisaiwang.com/kaoyan/xxzl/n339.html?fcode=h1000026

MPAcc分没达到国家线能调剂到MTA吗

MPAcc(会计专硕)分没达到国家线不能调剂到MTA(旅游管理硕士)。在满足调入专业报考条件、且初试成绩同时符合调出专业和调入专业在调入地区的全国初试成绩基本要求的基础上,MPAcc考生和MTA考生才能申请相互调剂。考研调剂基本条件如下:(一)符合调入专业的报考条件。(二)初试成绩符合第一志愿报考专业在调入地区的全国初试成绩基本要求。(三)调入专业与第一志愿报考专业相同或相近,应在同一学科门类范围内。(四)初试科目与调入专业初试科目相同或相近,其中初试全国统一命题科目应与调入专业全国统一命题科目相同。(五)第一志愿报考照顾专业(指体育学及体育硕士,中医学、中西医结合及中医硕士,工学照顾专业,下同)的考生若调剂出本类照顾专业,其初试成绩必须达到调入地区该照顾专业所在学科门类(类别)的全国初试成绩基本要求。第一志愿报考非照顾专业的考生若调入照顾专业,其初试成绩必须符合调入地区对应的非照顾专业学科门类(类别)的全国初试成绩基本要求。体育学与体育硕士,中医学、中西医结合与中医硕士,工学照顾专业之间调剂按照顾专业内部调剂政策执行。(六)第一志愿报考工商管理、公共管理、旅游管理、工程管理、会计、图书情报、审计专业学位硕士的考生,在满足调入专业报考条件、且初试成绩同时符合调出专业和调入专业在调入地区的全国初试成绩基本要求的基础上,可申请相互调剂,但不得调入其他专业;其他专业考生也不得调入以上专业。第一志愿报考法律(非法学)专业学位硕士的考生不得调入其他专业,其他专业的考生也不得调入该专业。(七)报考“少数民族高层次骨干人才计划”的考生不得调剂到该计划以外录取;未报考的不得调剂入该计划录取。(八)报考“退役大学生士兵”专项计划的考生,申请调剂到普通计划录取,其初试成绩须达到调入地区相关专业所在学科门类(专业学位类别)的全国初试成绩基本要求。符合条件的,可按规定享受退役大学生士兵初试加分政策。报考普通计划的考生,符合“退役大学生士兵”专项计划报考条件的,可申请调剂到该专项计划录取,其初试成绩须符合相关招生单位确定的接受“退役大学生士兵”专项计划考生调剂的初试成绩要求。调入“退役大学生士兵”专项计划招录的考生,不再享受退役大学生士兵初试加分政策。(九)相关招生单位自主确定并公布本单位接受报考其他单位临床医学类专业学位硕士研究生调剂的成绩要求。划定临床医学类专业学位硕士研究生初试成绩基本要求作为报考临床医学类专业学位硕士研究生的考生调剂到其他专业的基本成绩要求。报考临床医学类专业学位硕士研究生的考生可按相关政策调剂到其他专业,报考其他专业(含医学学术学位)的考生不可调剂到临床医学类专业学位。(十)参加单独考试(含强军计划、援藏计划)的考生不得调剂。考生申请调剂前,应充分了解招生单位(含各院、系、所)的调剂工作办法,以及相关专业不同学习方式(全日制和非全日制)招生、培养、奖助、就业等相关政策。招生单位也要积极做好政策宣传解读工作。免费领取会计硕士MPAcc学习资料、知识地图:https://wangxiao.xisaiwang.com/kaoyan/xxzl/n339.html?fcode=h1000026

interim accounts是什么意思

interim accounts 中期账务;期中决算;期中账户例句筛选1.The following are the statutory requirements in respect of interim accounts preparedfor a proposed distribution by a listed company.以下是有关上市公司为建议作出分发而拟备的临时账目的法例规定。2.Interim Measures on Management of Special Accounts of Financial Subsidies forSocial Security财政社会保障补助资金专户管理暂行办法

baccala造句 baccalaの例文 "baccala"是什麼意思

Drain baccala and place in skillet with 1 inch of water. Who could be the inventor of this extraordinary gelato al baccala "? Baccala then sent an ice cream sandwich to the dugout for Montero. And sometimes he does baccala with prunes and tomatoes. The baccala mantecato ( whipped stockfish, air-dried cod ) is superb. 2 pounds baccala ( dried salt cod) She knows Baccala will call after being unable to cope with their fear and confusion. They are used to temper salt cod for Mediterranean baccala and fish roe for Greek taramosalata. At least three days before serving, place baccala in a bowl or pan, cover with water. In a game against the Boise Hawks, Montero was involved in an altercation with roving instructor Butch Baccala . It"s difficult to see baccala in a sentence. 用 baccala 造句挺难的 But more younger people are beginning to order squid and baccala , as interest in traditional Itapan foods has spread. The older ones cooked a healthy meal, usually a minestrone or a dish of donated baccala , dried cod. He grabbed a bat, found Baccala in the stands, and threw the sandwich at Baccala while yelpng expletives. He grabbed a bat, found Baccala in the stands, and threw the sandwich at Baccala while yelpng expletives. Donna Baccala plays McDonald"s fiance, a cafe cook, who tries to keep him within the law. In mid-1997, Zellerbach Winery, under the ownership of Wilpam Baccala "s Vintage Funding, filed for bankruptcy protection. Later, although Janice goes to extraordinary lengths to woo Baccala , she appears to lose interest in him, too, after they get married. Batap juices cucumbers to make a broth for fish, and shaves remarkably clean-tasting lemon cucumbers over baccala , the Itapan salt-cod dish. Baccala , serving as the first base coach for the AquaSox, asked Montero to leave the field in a timely manner at the conclusion of an inning. "You go to baseball games and people say you have the greatest job in the world, " said Baccala , who has a young family. For example, there was the Cupnary Institute of America chef in Napa who demonstrated how to make baccala cakes in a nasal monotone, but at least we learned something. Other traditional Christmas Eve seafoods include anchovies, clams, scungilp ( snails ), baccala ( dried salt cod ), lobster, tuna, haddock, shrimp and eel. Many of these are traditional dishes that the red-sauce restaurants dropped long ago, and now young chefs think of themselves as au courant when they feature baccala or polenta. Butch Baccala of Portland gets off the pay phone _ scouts pve at parks and on the phone in summer _ and sits with some fellow scouts along the third-base side. She conveniently claimed she had the Epstein Barr virus to justify sleeping, as an escape from performing her duties as Bobby Baccala , Jr ."s wife and his children"s stepmother. The menu included fried squid, *** elt, baccala salad, seafood salad, marinated eel, fried eel, baked merluzzo ( whiting ) with hot pepper sauce, lobster, and clam sauce with pasta. "First off, it is clear that both Jesus Montero and Butch Baccala engaged in behavior that is far below what we expect from members of our organization, including bad judgment at nearly every stage of this incident. Though I use mashed potatoes to prepare dishes pke baccala , when I serve mashed potatoes at home, whether for a family meal or a formal dinner party, they are usually plain, with just some pureed garpc perhaps. The dishes _ which include gnocchi sorrentina ( $ 8.95 ), baccala zuppa with polenta ( $ 11.95 ) and squid bianco ( $ 8.95 ) _ are also some of the same offerings at trendier restaurants. Certainly the lengthy menu has some unusual dishes _ there"s the polenta with sausages and baccala ( salt cod ) zuppa, as well as several squid dishes and a hearty bean soup that about half the people in the room are digging into. It"s difficult to see baccala in a sentence. 用 baccala 造句挺难的 Often there was salt cod, or baccala , an Itapan staple, soaked for a day or o before Christmas and served with potatoes or with lots of onions and a very thin tomato sauce, tomato sauce being the ptmus test of a good cook in our family. Even before resorting to underhanded tactics when peting with other women for Baccala "s affections, she tries to extort Livia"s vintage record collection from Svetlana ( by steapng Svetlana"s prosthetic leg ), and attempts to get a bigger house than Tony"s. We get pasta fagiole and baccala pizzaiola ( salt cod, pizzamaker"s style ) for a conversation with the patriarch of the family, Corrado Soprano Jr .; Sunday dinner recipes with daughter Janice Soprano, and chicken scarpariello and Osso Buco a la Bucco from restaurateur Artie himself. Among those appearing in person or via taped message included Baccala , and former news anchors John Bassford and Nancy Lewis ( the latter who, along with Bracciano, served as the original hosts of the station"s " Live at Five " newscast, when it premiered in the early 1990s ). Moreover, using special EGTB generator " Hoffman " developed by Brent Baccala it can be shown that black can draw without trying to promote its pawns and without moving its king out of a-d 1-4 square . ( Hoffman generator : : / / . freesoft . org / sofare / hoffman /) At Alla Patatina ( also called Al Ponte ), Ponte San Polo, Calle Saoneri, San Polo 274 / A, ( 39-041 ) 523-7238, a meal for o of *** all portions including, say, sardines, baccala mantecato and the roasted potatoes ( cut pke ranch fries ) for which the place is named, plus a couple of glasses of wine, would run about $ 18.

access 通配符

*用在网页的是%

ftp登录时提示530 sorry, no Anonymous access allowed 是怎么回事

上面的提示信息就是说你没有输入用户名,系统用默认的用户名Anonymous登录,是不允许的,因为你的FTp是要用密码的

access怎么读

access的读音是:英["?kses]。access的读音是:英["?kses]。access的词语用法是n.(名词)access的基本意思是进入某一地点的“通道; 入口”,侧重进入的手段与途径,其含义是抽象的,一般用作不可数名词。access引申可指“接近或取得…的方法、手段、权利等”,如享用的权利或机会,查阅私人信息的权利,与重要人物见面交谈的许可,离异后对孩子的探访权等。access常与介词to连用。access过去式:accessed;过去分词:accessed;现在分词:accessing;第三人称单数:accesses。一、详尽释义点此查看access的详细内容n.(名词)接近,进入,接触爆发入口;捷径;通道;进路门路使用发作【计】存取,取出增加会面检查孔【自动化】存取接近的机会,进入的权利v.(动词)使用接近访问【计】取出(资料)进入存取(计算机文件)到达深刻感受,切身体验二、英英释义Noun:the right to enterthe right to obtain or make use of or take advantage of something (as services or membership)a way of entering or leaving;"he took a wrong turn on the access to the bridge"a code (a series of characters or digits) that must be entered in some way (typed or dialed or spoken) to get the use of something (a telephone line or a computer or a local area network etc.)(computer science) the operation of reading or writing stored informationthe act of approaching or entering;"he gained access to the building"Verb:obtain or retrieve from a storage device; as of information on a computerreach or gain access to;"How does one access the attic in this house?""I cannot get to the T.V. antenna, even if I climb on the roof"三、网络解释1. access1. 通路:系就事业参与市场活动的机会、资格等加以规范,柒.通路取得/媒体近用 本类法律规范,系针对传播媒体通路(access)规定应提供特定人使一.政府徵用 本项法律规范,系针对传播媒体通路(access)规定应依主管机关要二.特定人接近使用媒体 本项法律规范,四、例句This is the only means of access to the building.这是进入这栋楼的唯一入口。The avalanche cut off the access to the mountain village.雪崩切断了进入山村的通道。The only access to that building is along the track.到那座大楼的唯一通道就是沿这条小路走。Only high officials have access to the president.只有高级官员才可以接近总统。People in that mountain area had no access to education.那个山区的人们过去没有受教育的机会。I demanded access to a telephone.我要求有权使用电话。Students have full access to all resources.学生对所有资源有完全访问权。An error occurred when we tried to access the inventory database.当我们试图进入存货数据库时,屏幕上显示出现了错误。We can"t access the Internet.我们连不上网。She access three different files to find the correct information.她存取了三个文件以找寻所要的信息。Branch officials can access the central data bank.分行官员可以存取中央数据库。五、常见句型用作名词(n.)The only access to that building is along this muddy track.只有沿这条泥泞小路才能到达那幢大楼。The only access to the farmhouse is across the fields.去那农舍的唯一通路是穿过田野。The only access to the garden is through the kitchen.到花园的唯一途径是穿过厨房。The only access to the river is over those hills.只有爬过那几座小山才能走到河边。Our access to history is mainly through writing.我们对历史的了解主要是通过阅读文献。There is no access to the street through that door.那个门不通向大街。Disabled visitors are welcome; there is good wheelchair access to most facilities.欢迎残疾人士参观,坐轮椅可以方便地到达多数设施。An access of cough choked him.一阵咳嗽使他透不过气来。These accesses of his disorder might come upon him at any moment.他的疾病随时都可能发作。These accesses and intervals of thunder and explosion continued with varied force.雷电轰鸣,时辍时作,时强时弱,绵延不断。How could the thief have gained access to the vault?窃贼是怎么进入地下室的?Switzerland has access to the sea via the Rhine River.瑞士有一条经莱茵河到海上的通道。The entrance door gives access to a living room.进门便是起居室。The floods cut off access to the mountain villages.洪水切断了通往这些山村的路。The new bridge will provide direct access to the suburbs east of the city.这座新桥将成为去该城东郊的直接通道。The police gained access through a broken window.警察从一扇破窗户钻了进去。The policeman is directing the held-up traffic to make access possible.警察正在指挥拥堵的车辆,使道路畅通。The ramp span in the rear of the building permits direct access to the second floor from outside.从大楼背后的斜桥上可以由外部直接进入二楼。They attempted to gain access through a side entrance.他们试图从侧门进入。They have got access to raw materials.他们有了获取原料的途径。Buses provide easy access to the place.公共汽车为人们去那个地方提供了方便。The ramp provides easier access for people in wheelchairs.斜坡为乘轮椅者进入提供了方便。Modern science and technology has provided easy access for us to sea-bed resources.现代科学技术为我们取得海底资源提供了便利的方法。Modern vehicles provide easy access to other places.现代化交通工具为人们前往其他地方提供了方便。Students must have access to good resources.学生必须有机会使用有益的信息资源。Students need easy access to books.要使学生借阅方便。Teachers have free access to the library.教师可以自由使用图书馆。Professors have free access to these stacks.教授们可以自由使用这些书库。Only graduate students have access to the library shelves.只对研究生开架借书。The students only have limited access to the lab.学生对实验室的使用是受限制的。I demanded access to a telephone.我要求有使用电话的权利。The materials are ready, and whoever is in need may have access to them now.此资料是现成的,无论谁需要,现在就可取。You need a password to get access to the computer system.使用这个计算机系统需要口令。Everyone should have equal access to education.人人都应享有平等的受教育权利。Only 40%of 5-year-olds have access to preschool education.5岁孩童中只有40%能享受学前教育。Such an article will find ready access to the columns of the daily press.这样的文章很容易在日报的专栏中得到发表。Only high officials had access to the president.只有高级官员才可以见到总统。She has access to the president at any time.她任何时候都可以见到总统。Only he had access to the baby.只有他才能够接近那个婴儿。My ex-husband has access to the children at weekends.我的前夫有权在周末同孩子在一起。By bribing her, the spy won access to some files.那个间谍贿赂她而得见一些文件。Out of practice for a short space of two months, he got a sudden access of weight.他短短两个月没有锻炼,体重就突然增加了。Exchange of experiences brought them an access of knowledge.他们交流经验,增长见识。When that ox looked at a piece of red cloth, it had an access of anger.当那头公牛看到一块红布时,它动怒了。He felt a new access of strength.他觉得增添了新的力量。Heavy trucks are not allowed access to the downtown area.重型卡车不许进入市区。He was denied access.人们不让他进去。Journalists were denied access to the President.记者们被挡住,无法见到总统。Access to this area is restricted to military personnel.只有军事人员可以进入该地区。Access to employees" records is restricted.查阅雇员档案的权利是受到限制的。Access to up-to-date financial information is important to our success.获得即时更新金融信息对我们的成功至关重要。The house is difficult of access.这栋房子不容易进去。He is a man of difficult access.他是难以接近的人。He is a man of easy access.他是个容易接近的人。She"s one of a handful of aides with direct access to the president.她是少数几个可以直接面见总统的助手之一。Many are down with an access of flu.许多人突然患流感,卧床不起。The place is within easy access.那地方很近。My house is within easy access of the supermarket.我家离超市很近。用作动词(v.)用作及物动词S+~+ n./pron.Bank customers can access their checking accounts instantly through the electronic system.银行客户可以通过电子系统立即查看自己的支票账户。Branch officials can access the central data bank.分部官员可以利用中央数据库。The database allows you to access the sales figures in a number of ways.该数据库能让你以多种方式获取销售数字。We can access the figures we need on the computer.我们可在计算机里存取我们所需要的数据。1The road is closed but can be accessed by emergency vehicles.道路被封闭了,但是紧急车辆可以通过。The loft can be accessed by a ladder.搭梯子可以上阁楼。六、词汇搭配用作名词 (n.)动词+~deny access 不让进入find access 找到机会gain access 有…机会或权利get access 得以进入give access 给予机会have access 有权prevent access 不准进入seek access 寻求途径形容词+~difficult access 难以接近direct access 直接进入easy access 容易进入free access 免费使用limited access 有限享用only access 唯一通路open access 自由出入permanent access 永久性通道quick access 快速的方法random access 随机存取~+名词accesschannel“向公众开放”专栏节目频道accesscontrol访问控制accesscourse〈英〉高考资格补习班accesspath访问路径,存取路径accessprivileges访问优先级accessprogram〈美〉每周特别节目; 〈英〉临时出让节目accessrights访问权限accessroad公路支线,行车通道accessspeed存取速度accesstelevision公开电视节目accesstime存取时间介词+~a summit easy of access 容易达到的顶峰a summit hard of access 难以达到的高峰~+介词accessof突发accessof cholera突发霍乱accessof disappointment突然失望accessof illness突发病症accessof income收入增加accessof love突然爱上accessof paralysis突发瘫痪accessof pessimism突然感到悲观accessof population人口增加accessof power权力增加accessof rage突然发怒accessof toothache突发牙疼accessof wealth财产增加accessof zeal突然热情起来accessto接近,去…的通路,使用…的机会〔权利〕accessto a person接近某人accessto a place到某地accessto confidential information接触机密情报的机会accessto court向法院申诉的权利accessto education受教育的机会accessto market进入市场accessto modern technology取得现代技术accessto power掌权accessto space进入太空accessto sth做某事的门路〔方法〕accessto the farmhouse去农舍的道路accessto the files有查阅档案的权利accessto the sea出入海洋; 通往海洋accessthrough friends to sb通过朋友引荐给某人七、词源解说☆ 14世纪初期进入英语,直接源自古法语的acces,意为屠杀;最初源自拉丁语的accessus,意为到达,通道。access的相关近义词entrance、entry、path、road、route、admission、approachaccess的相关临近词accessible、acceptance、accessit、accessio、accessor、accessing、access to、accessary、access VPN、access key、access arm、access bit点此查看更多关于access的详细信息

ACCA F7考试知识点:合并财务报表疑难解析part2

ACCA F7是ACCA中其中一门科目,现在给大家进行知识点解析:“合并财务报表”,一共分为三部分,这是第二部分,帮助大家对逐个击破合并财务报表中的“疑难杂症”。另外,合并财务报表疑难解析part1和合并财务报表疑难解析part3分别点击红色字体即可查看哦。F7.合并财务报表(consideration transferred)主要讨论所谓consideration(对价)在合并中用大白话解释就是投资方为了获得被投资方的股权所付出的代价。我们需要做的就是给这个“代价”确定一个合适价值。对于本知识点的考察,既可以像以往考试出现在合并财务报表的大题,也可以单独以选择题,可以说是每次考试必考的内容。在实务中,合并的对价多种多样,有直接支付现金的;有拿股权置换的;也有以非货币性资产投资的等等。在考试中,通常考察下列四类合并对价的类型※逐一展开说明:【类型1:土豪型,不差钱】直接支付现金购买被投资方股权(Cash consideration以现金作为合并对价)这种土豪支付方式会计处理也最简单。举个栗子:P公司于2016年1月1日支付USD100 m购买S公司90%的股权,对S公司形成了控制。此时,作为购买方的P的账务处理如下Dr.Investment—Company S 100 mCr.Bank 100 m很简单,Consideration transferred就是100m【类型2:差点钱】以发行权益性证券为合并对价这种方式也成为shareexchange(换股合并),类似于我们常说的“定向增发”举例说明:On1 October 20X5 P purchased 75%of the equity shares in S.Theacquisition was through a share exchange of two shares in P for everythree shares in S.The stock market price of P"s shares at 1October 20X5 was$4 per share.The number of ordinary shares of S atdate of acquisition is 160,000.本例中:P公司通过发行股份获取了S公司75%的股权。那么为了这75%S的股权,P究竟付出了多少代价呢?根据题目信息,P所付出的代价是以购买日P公司的股价乘以其向S公司发行的股票的数量所确定的价值。那么P到底发行了多少数量的股票呢?首先P获得了S75%的股份75%×160,000=120,000股,然后按照2换3的比例发行股票(也就是说每获取S公司3股P公司就要发行2股),这样可以求得P公司要发行股票的数量为:120,000/3×2=80,000股。最后再乘以P公司在购买日的股价即可得出P公司所付出的对价=80,000×$4=$320,000。用会计分录来表示FV of consideration via share exchange160,000X75%X2/3X$4=320,000【类型3:磨叽型的】Deferred consideration递延对价简单说来就是,现在投资方囊中羞涩,只能先支付一部分对价,剩下的部分则需缓一缓再支付。只要双方你情我愿,这本身没什么问题,但是考生需要注意,这延期支付的部分需要考虑资金的时间价值,也就是说需要考虑折现discounting的因素(除非题目明确表示忽略折现),一般题目中会给出相应的折现率(F7的考试中,考生不会被要求自己计算折现率)。还是来个栗子:CompanyP acquired 75%of the Company S"s 80m$1 shares on 1 January20X6.It paid$3.50 per share and agreed to pay a further$108m on 1January 20X7.Company Ps cost of capital is 8%.在购买日丨P公司确定的合并对价分为两部分:一部分是现在按照3.50每股乘以其获得的S股份数量确定的现金对价=80m*75%*$3.50=210m。另一部分则是在一年后支付108m,该部分按照8%的折现率折现=108/(1+8%)=100m。所以在合并日,P公司支付的对价合计为310m。当然,在合并财务报表的大题中,题目要求准备的合并财务报表往往是年末的报表。那么,刚才在合并日的折现需要在期末考虑计提利息。在本例中,由于递延期只有一年,故期末需要计提的利息为100m*8%=$8m。【类型4:带点忽悠性质的】Contingent consideration或有对价从字面上不难看出这个所谓“或有”就是或者有,或者没有。是不是有点像“画大饼”的感觉呢?简而言之就是支付一部分对价,还有一部分到底支付还是不支付则要看被投资方未来的表现,表现好了达到预先设定的目标了就支付,反之则不支付。我们来看个栗子,看着长,其实很简单哦~On1 April 20X0 Pi cant acquired 75%of Sander"s equity shares in ashare exchange of three shares in Picant for every two shares inSander.The market prices of Picant"s and Sander"s sharesat the date of acquisition were$3.20 and$4.50 respectively.Inaddition to this Picant agreed to pay a further amount on 1 April20X1 that was contingent upon the post-acquisition performance of¥Sander.At the date of acquisition Picant assessed the fair value of thiscontingent consideration at$4·2 million,but by 31 March 20X1it was clear that the actual amount to be paid would be only$2·7million(ignore discounting).Picant has recorded the share exchangeand provided for the initial estimate of$4·2 million for thecontingent consideration.The number of ordinary shares of Sander is8,000,000 at date of acquisition.EXAMPLE:本例中合并对价有两部分,一部分是我们之前说过的换股合并,这里不再赘述。另一部分则是或有对价。相关的国际会计准则要求购买方(Picant)应当将合并协议约定的或有对价作为企业合并转移对价的一部分,按照其在购买日的公允价值计入企业合并成本。换股合并对价部分=8,000,000x75%x3/2x$3.2=$28,800,000。对于或有对价部分,我们需要按照其在购买日的公允价值计入企业合并成本。那么公允价值到底是$4.2m还是$2.7m呢?答案是$4.2m,因为该价值才是在购买日评估的公允价值,至于这个价值后续是否发生变动并不影响或有对价在购买日这天的公允价值,因为这个4.2m是基于购买日这天所能获得的信息做出的最佳估计。所以在合并日,P公司支付的对价合计为28.8m+4.2m=$33m最后要说:以上四类合并对价的确定是考生们100%需要掌握的内容,该部分并不难,也是考官有心送分给你的部分,当然送的分数考生们得接住了。

ACCA重要考点解析:关于PM(F5)的七大定价战略

在ACCA考试中,PM(F5)一直都以重要考点科目在试卷考题中频繁出现,其中定价法是考生难以理解的专业知识点,为了帮助大家进一步对知识点巩固,今天深空网为各位考生详解关于PM(F5)的七大定价战略,请大家认真做好笔记哦。内容导航ACCA高频考点ACCA考试介绍ACCA报考流程ACCA就业方向  ACCA高频考点大家好,今天深空网给大家梳理一下PM(F5)的七大定价战略,分别是:1. Market-skimming2. Market penetration3. Price discrimination4. Complementary product pricing5. Product-line pricing6. Volume discounting pricing7. Relevant costs pricing重点需要大家注意的是前两种定价法的区别,market skimming 会在一开始设置一个较高的价格,用于快速回笼资金,适用于新奇的产品,利用人们的猎奇心理,从而可以定价较高一些。但是由于这种定价法走的是“快准狠”的风格,所以适合有较短生命周期的产品。但是market penetration则与之相反,渗透定价法则是在一开始的时候制定了一个低价用来获得市场份额,因此与之相对应的是需要高弹性需求的产品,这样的话,降价才能够带来高的市场份额。其他几种定价法同学们仅需要了解概念即可哦~ ACCA考试介绍ACCA考试介绍特许公认会计师公会(The Association ofChartered Certified Accountants)简称ACCA,在国内被称为国际注册会计师。1904年成立,是目前世界上领先的专业会计师团体,也是英国具有特许头衔的4家注册会计师协会之一。在国际上,ACCA是国际会计准则理事会(IASB)的创始成员,也是国际会计师联合会(IFAC)的成员,国际认可度极高。ACCA自1988年进入中国,发展至今,国内学员及会员人数已分别超过10万人、8000人(不包括香港),越来越受大学生考证党的青睐。一共设立了11个办事处,分别是北京、广州、成都、上海、深圳、青岛、沈阳、长沙、武汉、澳门、香港。在英国,立法许可ACCA会员从事审计、投资顾问及破产执行的工作。在经济全球化加速发展的今天,国内对于ACCA持证人才需求越来越大,成为ACCA会员,无论是就业前景还是薪资福利都相当不错。ACCA在国内就业前景怎么样近年来,虽然报考ACCA的人数一直在上升,但ACCA人才缺口大,达到近40万。ACCA会员在国内认可度越来越高,多数城市已将ACCA持证人纳入了高端财会金融人才发展计划或者作为重点引进培养对象。ACCA持证人就业方向广阔,可在审计/会计师事务所、财政税务部门、工商企业财务部门、外资银行等金融机构、跨国公司等从事财务管理、税务咨询及金融分析的工作。ACCA会员薪资待遇普遍高,平均年薪能够拿到30—40万元。随着个人能力的不断提升,薪资待遇也会随之增长。学习ACCA能够获得哪些优势1、在校大学生可以学习报考ACCA,但是考CPA,最低门槛也是作为应届毕业生参加考试。2、ACCA含金量高,与同类财经证书相比之下通过率也较高。3、ACCA的国际认可度极高,作为ACCA持证人,无论是国外留学还是进入外企工作都会占据较大优势。ACCA报考条件报名ACCA考试的考生,只需具备以下条件之一即可:1、具有教育部承认的大专以上学历;2、受教育部认可的高等院校在校生,已顺利完成大一全年的所有课程考试,即可报考ACCA考试;3、未符合1、2项报名资格的申请者,可以先申请参加FIA资格考试,通过FFA、FMA和FAB三门课程后,则可申请转入ACCA并且豁免F1-F3三门课程的考试,直接进入ACCA技能课程阶段的考试。注意,学员若是申请FIA资格考试,以上1、2项条件可以不满足,且不受年龄限制。由上可见,ACCA与其他同类财会证书相比,其报考门槛还是较低的。作为在校大学生也是可以报考的,如果你有意向将来从事财会金融相关工作,建议可以选择ACCA!不仅有着广阔的发展空间,还体现了个人价值! ACCA报考流程一、首次报名考生需要先注册与其它考试一样,ACCA考试报名同样也是采取网上报名的方式。而对于首次报名的考生,在报名前,则需要先进行网上的注册,考生登录的网址为http://www.accaglobal.com,而在注册时,考生也需要递交相关的个人资料,比如说个人的学历证明、身份证原件和复印件译文、个人一寸近照、以及缴纳相关的注册报名费用。在递交资料的同时,考生也需要按照网上系统的要求填写好个人信息后,即可注册成功。二、开始报名对于首次报名的考生,在进行完个人注册的事宜以后,那么接下来就开始正式进入报名的流程。1、考生首先登陆ACCA官网http://www.accaglobal.com,然后通过输入自己注册的账号和密码,登陆个人的账号进行报名;2、在登录个人账号后,考生点击“EXAM ENTER”,然后根据页面的指示进入到考试的报名界面,然后考生根据个人的情况选择好所要报考的科目,最后缴纳好对应报考科目的费用后,意味着已经完成所有的报名事宜。三、准考证打印与其它考试一样,ACCA考试当天同样都需要考生出示准考证才能允许进入考场考试,而考生在递交了报名信息后,就需要在规定时间内,将自己的准考证打印出来。1、同样需要登录ACCA官网,然后登录个人的账号。2、在登录个人账号进入到网站页面后,考生需要点击“EXAM ENTRY”,然后进入到考试信息界面,然后再点击“Download Docket”,确认个人所填写的信息没有错误后,直接打印准考证就可以了。关于准考证打印时间,一般在开考前的2~3周进行。 ACCA就业方向一、会计师事务所除了CPA外,如今ACCA证书也成为了四大会计师事务所入门的“敲门砖”。会计师事务所一直都是会计人梦寐以求想要工作的地方,不过事务所并不是大家想去就能够进入的地方,随着会计行业竞争越来越多,事务所对于求职者的要求也越来越高。要想进入四大工作,有两张证书是必备的,一张的CPA证书,另一张是ACCA证书,对于持有ACCA证书人士,在你面试的时候也会作为你入职的加分项目。二、银行别以为ACCA课程专业的知识与银行工作无关,如今各大投资银行正大量需要ACCA审计类这方面高级别的专业人才,在进入到投资银行工作,日常事务可不是大家所想的只当个柜员那么简单,投行工作可与商业银行的柜员工作不一样,而且想进投行工作也并不是那么容易,而要想在众多竞争者中脱颖而出,持有ACCA证书非常重要。三、金融企业其次,持有ACCA证书,金融类的企业也是大家比较热门选择的就业方向,对于金融行业,近年来一直处于平稳且高速发展的好态势,受到互联网行业的影响,金融行业的发展可以说突飞猛进,而企业也纷纷提高了对应聘者的要求,除了具备基础的财务知识外,还需要懂得法律上的专业知识,而ACCA正满足企业的需求。

emergency和accident区别

emergency和accident都是意外情况,但二者有一定区别。 emergency指的是紧急状况,包括火灾、自然灾害、政治危机或者其他突发事件,它们会给周围的人带来严重的威胁和危险。当发生这种状况时,大多数情况下需要警察、消防队和医疗人员等迅速抢救和救援。 accident指的是意外事故,往往指与车辆有关的交通事故,也可以指其他非人为的意外情况。大多数情况下,如果发生事故,可能会对遭受影响的人造成身体和精神上的伤害,必要时需要医疗人员的帮助。

Access的表中设计视图(design view)和数据表视图(datasheet view)有什么不同?

一个设计一个查看设计视图是用於设计表格式的 数据表视图是用於查看表内容的

current account 和financial account 有什么区别?结合进出口例子

current account: within thebalance of payments, a record of the trade in goods, trade in services, investment income and current transfers.finantial account: within the balance of payments, a record of the transfer of financial assets between the country and the rest of the world.

Financial Accounting代表什么?

同学你好,很高兴为您解答!  Financial Accounting财务会计公司通过定期对外发表财务报表,向公众通报公司的财务状况及表现。  对于各个投资领域内的专业人员,包括基金经理、证券分析师、财务总监、投资顾问、投资银行家、交易员等等,CFA非常重要;它直接证明了你的职业素养和能力,被投资业看成一个“黄金标准”,这一资格被认为是投资业界中具有专业技能和职业操守的承诺。考生考过CFA对自己将会有很大帮助。  希望我的回答能帮助您解决问题,如您满意,请采纳为最佳答案哟。  再次感谢您的提问,更多财会问题欢迎提交给高顿企业知道。高顿祝您生活愉快!

financial和accounting,有没有缩写?

F&AAccounting 还可以缩写为 A/C

斐波那契Fibonacci数列的通项公式

求解二阶差分方程就行了.

practical account 的意思是什么?

实际帐目

According to some scientist , every human being, _____, gives off body heat. A.what he is do..

D 试题分析:考查no matter what的用法,句子用陈述语气,意思“无论…”,所以选D,句子意思“根据一些科学家,每个人类无论做什么,都会散发热量”点评:no matter what的用法简单,只要知道他的意思,用陈述语气,就很容易选出正确答案

accept和grant的区别

一个是接受,另一个是授予(grant奖项或者荣誉啥的)

Rocky Raccoon 歌词

歌曲名:Rocky Raccoon歌手:The Beatles专辑:Whitology (Bootleg)Rocky Raccoon (The Beatles)by Paul McCartneyNow somewhere in the black mountain hills of DakotaThere lived a young boy named Rocky RaccoonAnd one day his woman ran off with another guyHit young Rocky in the eye Rocky didn"t like thatHe said I"m gonna get that boySo one day he walked into townBooked himself a room in the local saloonRocky Raccoon checked into his roomOnly to find Gideon"s bibleRocky had come equipped with a gunTo shoot off the legs of his rivalHis rival it seems had broken his dreamsBy stealing the girl of his fancyHer name was Magil and she called herself LilBut everyone knew her as NancyNow she and her man who called himself DanWere in the next room at the hoe downRocky burst in and grinning a grinHe said Danny boy this is a showdownBut Daniel was hot, he drew first and shotAnd Rocky collapsed in the corner, ahD"da d"da d"da da da daD"da d"da d"da da da daD"da d"da d"da da d"da d"da d"da d"daDo do do do do doD"do d"do d"do do do doD"do d"do d"do do do doD"do d"do d"do do do d"do d"do d"do d"doDo do do do do doNow the doctor came in stinking of ginAnd proceeded to lie on the tableHe said Rocky you met your matchAnd Rocky said, doc it"s only a scratchAnd I"ll be better I"ll be better doc as soon as I am ableAnd now Rocky Raccoon he fell back in his roomOnly to find Gideon"s bibleGideon checked out and he left it no doubtTo help with good Rocky"s revival, ahOh yeah, yeahD"do d"do d"do do do doD"do d"do d"do do do doD"do d"do d"do do do d"do d"do d"do d"doDo do do do do doD"do d"do d"do do do do, come on, Rocky boyD"do d"do d"do do do do, come on, Rocky boyD"do d"do d"do do do d"do d"do d"do d"doThe story of Rocky thereSeamoon制作http://music.baidu.com/song/55279855

Rocky Raccoon 歌词

dakota村里的小伙rocky racoon的对象跟着别的男人跑进城,那个男的竟然还锤了了rocky一拳。小伙发誓要报仇,进城整了把枪,然后到了一家motel准备,发现了motel里面有本免费的bible。可能是要做坏事儿吧,摸着bible忏悔下?小伙想起了他的对象啊。。。那可真是他的梦想啊,虽然他也不去太清楚姑娘真名叫啥(或者也没人能知道,不过无所谓了),但是就这样跟别人跑了,人生真是没啥意义了,他一定要干掉那个男的一条腿。就这样rocky小伙找到了他姑娘和那个叫danny的男人鬼混的motel,冲了进去,大吼一声兔崽子咱来个了断吧,结果danny比他牛B,率先给了rocky一枪,小伙就这样倒下了,没搞清楚咋回事儿。后来医生来了,说小伙儿你今儿这事儿可能不好整了meet you match了,rocky笑笑,doc啊,这不就是点小伤吗,我肯定很快会好起来的。。。就这样,小伙恍然又看到了自己摸着的bible,心情顿时开朗了,这都哪跟哪啊,至于吗。。。motel的门开了,重生的小rocky走了出来。。。等等,得看清楚点,是rocky吗?还是送完免费圣经出来的gideon?不知道了,反正是谁都是so called的上帝的安排,呵呵。
 首页 上一页  5 6 7 8 9 10 11 12 13 14 15  下一页  尾页