ACCA BT各個(gè)單詞的意思是？Internal control該怎么理解？

我們?cè)趯W(xué)習(xí)ACCA的時(shí)候，有些單詞的意思很容易弄混，比如Public sector&Private sector，這樣，我們?cè)诳荚囍?，容易因?yàn)榘盐詹粶?zhǔn)單詞意思而丟分，所以，ACCA小編整理了關(guān)于在學(xué)習(xí)ACCA BT中，需要注意的幾個(gè)單詞的意思，看看都有誰吧！

1.Public sector和Private sector

Public sector is the organization owned or run by the government or government agencies.（公共部門是由政府或政府機(jī)構(gòu)擁有或管理的組織。）

All the other organizations are classified as the private sector.

2.Public company和Private company

Private company is usually owned by a small number of people and these shares are not easily transferable.（私人公司通常由少數(shù)人擁有，這些股份不易轉(zhuǎn)讓。）

Shares of public company will usually be traded on a Stock Exchange.

3.Geographic departmentation

Where the organization is structured according to geographic area,some authority is retained at Head Office but day-to-day operations are handled on a territorial basis.（如果組織是根據(jù)地理區(qū)域建立的，總部保留一些權(quán)力，但日常業(yè)務(wù)是在地域基礎(chǔ)上處理的。）

So it is centralized.

4.Divisionalisation

It is the division of a business into autonomous regions of product business,each with its own revenues,expenditure and capital asset purchase programs,and therefore each with its own profit and loss responsibility.（它是將一個(gè)企業(yè)劃分為自治區(qū)的產(chǎn)品業(yè)務(wù)，每個(gè)企業(yè)都有自己的收入、支出和資本資產(chǎn)購買計(jì)劃，因此每個(gè)企業(yè)都有自己的盈虧責(zé)任）

So it is decentralized.

5.Internal control

An internal control is any action taken by management to enhance the likelihood that established objectivity and goals will be achieved.Management plans,organizes and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved.（內(nèi)部控制是指管理層為提高既定的客觀性和目標(biāo)實(shí)現(xiàn)。管理計(jì)劃、組織和指導(dǎo)充分行動(dòng)的執(zhí)行，以合理*目標(biāo)和目的的實(shí)現(xiàn)。）

6.Internal check

An internal check is defined as the checks on the day-to-day transactions whereby the work of one person is proved independently or is complementary to the work of another,the object being the prevention or early detection of errors and fraud.

7.Connected&external stakeholders

Connected and internal stakeholders are primary and the external stakeholders are secondary.

There are agreements or contracts between the primary stakeholders and the organizations.The secondary stakeholders have indirect influence on the companies.

對(duì)于以上內(nèi)容有不懂的地方，皆可以咨詢?nèi)谲S教育ACCA老師（掃描文章下方的二維碼，添加吧?。?，今天的文章分享就說到這里，想了解ACCA更多資訊，請(qǐng)關(guān)注融躍教育官網(wǎng)！