ACCA考試?yán)麧欀行脑撛趺慈ダ斫猓?></p> <!-- E Img --> <p> <p><a href="https://www.m.bdlyy.cn/acca/index" target="_blank"><strong><span style="color:#E53333;">ACCA考試</span></strong></a>需要掌握的知識(shí)點(diǎn)有很多，學(xué)員需要認(rèn)真?zhèn)淇?，通過掌握ACCA考試的重難點(diǎn)，在ACCA考試中有自己較好的表現(xiàn)。今天融躍小編給大家分享，ACCA考試?yán)麧欀行脑撛趺慈ダ斫猓?/p><p>利潤中心是指被視為獨(dú)立實(shí)體的公司的部門或分支機(jī)構(gòu)。利潤中心負(fù)責(zé)產(chǎn)生自己的結(jié)果，而管理者通常擁有與產(chǎn)品、定價(jià)和運(yùn)營費(fèi)用相關(guān)的決策權(quán)。<p style="white-space:normal;"><span style="color:#616161;font-family:微軟雅黑;font-size:16px;box-sizing:border-box;text-indent:21pt;">戳：</span><span style="color:#616161;font-family:微軟雅黑;font-size:16px;box-sizing:border-box;text-indent:21pt;">“</span><a href="https://jinshuju.net/f/jsmMXH" style="font-family:微軟雅黑;font-size:15.456px;box-sizing:border-box;color:#555555;text-decoration-line:none;text-indent:21pt;"><b style="box-sizing:border-box;"><span style="box-sizing:border-box;color:#E53333;font-size:16px;">各科必背定義</span><span style="box-sizing:border-box;color:#E53333;font-size:16px;">+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）</span></b></a><span style="color:#616161;font-family:微軟雅黑;font-size:16px;box-sizing:border-box;text-indent:21pt;">”</span></p><p class="MsoNormal" style="margin-top:0px;margin-bottom:15px;white-space:normal;box-sizing:border-box;line-height:30px;text-indent:2em;color:#616161;font-family:微軟雅黑;font-size:15.456px;background-color:#FFFFFF;text-align:center;"><img src="https://img.m.bdlyy.cn/uploads/20201022/8c69b977dec5bd497cf483929fc31cc3.png" alt="ACCA考試" width="600" height="510" title="ACCA考試" align="" style="box-sizing:border-box;vertical-align:middle;display:block;margin:10px auto;height:auto;border-radius:2px;background-clip:padding-box;" /></p></p><p>利潤中心的經(jīng)理們參與所有與收入和成本有關(guān)的決策，投資除外。收購或處置資本資產(chǎn)等投資決策由公司總部zui高管理層作出。有了利潤中心，高層管理人員就可以方便地比較結(jié)果，并確定每個(gè)利潤中心對(duì)企業(yè)利潤的貢獻(xiàn)程度。</p><p>ACCA考試的知識(shí)點(diǎn)學(xué)習(xí)是關(guān)乎學(xué)員是否能夠通過考試的關(guān)鍵，因此學(xué)員在備考的時(shí)候，一定要認(rèn)真的掌握考試的重難點(diǎn)，同時(shí)能夠找到適合自己的ACCA課程來學(xué)習(xí)。ACCA網(wǎng)課是幫助學(xué)員學(xué)習(xí)財(cái)會(huì)知識(shí)的關(guān)鍵，同時(shí)也是幫助學(xué)員認(rèn)真分析考試重難點(diǎn)的過程。</p><p><img src="https://img.m.bdlyy.cn/uploads/20210812/cf37580187c36561ea9aa76fdd47fe4d.png" alt="" /></p><p><a href="http://www.m.bdlyy.cn/combo/order/combo_detail/coid/705" target="_blank"><strong><span style="color:#E53333;">ACCA智播課</span></strong></a>主要是搭載智能學(xué)習(xí)系統(tǒng)，增加沖刺階段的直播授課，雙模式學(xué)習(xí)?；A(chǔ)階段利用智能平臺(tái)鞏固學(xué)習(xí)，夯實(shí)專業(yè)基礎(chǔ)；沖刺直播階段，重點(diǎn)突出，難點(diǎn)講解，快速掌握重難點(diǎn)知識(shí)和題型解法，有效提分。</p><p>如果你在ACCA課程學(xué)習(xí)方面遇見不同的困難，不妨與融躍老師在線聯(lián)系或者添加老師微信（<strong>rongyuejiaoyu</strong>），讓老師為你進(jìn)行課程的解答。同時(shí)還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。</p> </p> <!-- E 正文 --> </div> <!-- 2019-05-27添加樣式 --> <div id="ytqzlyl" class="c_twnbtn" style="display: none"> <a href="javascript:void(0);" class="contact_kefu" rel="nofollow">報(bào)名咨詢?nèi)肟?/a> <a href="javascript:void(0);" class="contact_kefu" rel="nofollow">索取免費(fèi)資料</a> </div> <!-- 2019-08-10添加樣式 --> <div id="znsbizp" class="news_code"> <a href="https://www.m.bdlyy.cn/combo/index/material" rel="nofollow"><img src="/static/index/images/new_addacca.gif" alt="添加老師領(lǐng)取學(xué)習(xí)資料" ></a> </div> <!-- 禁止轉(zhuǎn)載 --> <div id="mtraqve" class="danger_tips"> <span id="owfpnwu" 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id="alrlfzt" class="students_star"> <p class="cell_list"><span id="jvpyacp" class="lf">直播講師：<span id="uludfhf" class="darks">孫老師</span></span> <span id="bnwjdbv" class="rt">價(jià)格：<span id="ywbdbsq" class="darks">免費(fèi)</span></span> </p> <!-- <p class="cell_list"><span>直播時(shí)間：<span id="jrlqdmk" class="darks">2025/01/17 19:00-20:30</span></span> </p> --> <!-- <p class="cell_list"><span id="nouwbir" class="lf">課程模式：<span id="wmziker" class="darks">在線視頻</span></span> <span id="kigpjxg" class="rt">價(jià)格：<span id="bmcsusq" class="darks">免費(fèi)試聽</span></span> </p> <p class="cell_list"><span>在線申請(qǐng)：<a href="/combo/index/free" target="_blank" class="darks_st">申請(qǐng)?jiān)嚶?/a></span> </p> --> <p class="cell_list"><span><a href="/combo/index/zhibo" target="_blank" class="darks_st" rel="noopener noreferrer nofollow">更多課程</a></span> </p> </div> </li> <li id="ynwfoxg" class="poster-item zturn-item" > <p class="xxgy">ACCA備考規(guī)劃及高效學(xué)習(xí)干貨</p> <!-- <p class="xxgy">ACCA免費(fèi)試聽課程</p> --> <div id="cpfdbzm" class="for_btn"> <a href="/combo/live/open_lesson/id/1052" target="_blank" rel="nofollow"> <!-- <a href="/combo/live/live_lesson/id/1052" target="_blank"> --> <!-- <a href="/combo/index/free" target="_blank" rel="nofollow"> --> <img src="https://video.rycfa.com/image/default/D40CDF71022749AB8A89E33E6B906A79-6-2.jpg" width="100%"> <!-- <img src="/static/index/images/shiting.jpg" width="100%"> <img src="/static/index/images/iconin.png" class="in_page"/> --> </a> </div> <div id="fnlnajl" class="students_star"> <p class="cell_list"><span id="yrigtnw" class="lf">直播講師：<span id="jyhfhkx" class="darks">Crystal</span></span> <span id="zenhfdu" class="rt">價(jià)格：<span id="zfobktv" class="darks">免費(fèi)</span></span> </p> <!-- <p class="cell_list"><span>直播時(shí)間：<span id="eiceveg" class="darks">2025/01/14 18:30-19:30</span></span> </p> --> <!-- <p class="cell_list"><span id="gnljhch" class="lf">課程模式：<span id="ujluajl" class="darks">在線視頻</span></span> <span id="joeclnl" class="rt">價(jià)格：<span id="tuhicdm" class="darks">免費(fèi)試聽</span></span> </p> <p class="cell_list"><span>在線申請(qǐng)：<a href="/combo/index/free" target="_blank" class="darks_st">申請(qǐng)?jiān)嚶?/a></span> </p> --> <p class="cell_list"><span><a href="/combo/index/zhibo" target="_blank" class="darks_st" rel="noopener noreferrer nofollow">更多課程</a></span> </p> </div> </li> <li id="nrwypgp" class="poster-item zturn-item" > <p class="xxgy">ACCA考前沖刺公開課</p> <!-- <p class="xxgy">ACCA免費(fèi)試聽課程</p> --> <div id="nhbzxzb" class="for_btn"> <a href="/combo/live/open_lesson/id/645" target="_blank" rel="nofollow"> <!-- <a href="/combo/live/live_lesson/id/645" target="_blank"> --> <!-- <a href="/combo/index/free" target="_blank" rel="nofollow"> --> <img src="http://img.m.bdlyy.cn/uploads/20220829/37756d52f795269d967a322e4290c7b1.jpg" width="100%"> <!-- <img src="/static/index/images/shiting.jpg" width="100%"> <img 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class="xxgy">ACCA財(cái)務(wù)直播公開課-外部審計(jì)對(duì)接財(cái)務(wù)工作</p> <!-- <p class="xxgy">ACCA免費(fèi)試聽課程</p> --> <div id="lrsuoxz" class="for_btn"> <a href="/combo/live/open_lesson/id/614" target="_blank" rel="nofollow"> <!-- <a href="/combo/live/live_lesson/id/614" target="_blank"> --> <!-- <a href="/combo/index/free" target="_blank" rel="nofollow"> --> <img src="http://img.m.bdlyy.cn/uploads/20220610/b145781e4fb2c66866b5afd27e290c05.jpg" width="100%"> <!-- <img src="/static/index/images/shiting.jpg" width="100%"> <img src="/static/index/images/iconin.png" class="in_page"/> --> </a> </div> <div id="cmkenhg" class="students_star"> <p class="cell_list"><span id="rkeydkx" class="lf">直播講師：<span id="afziypg" class="darks">Emilia</span></span> <span id="momvioq" class="rt">價(jià)格：<span id="mcpjsqk" class="darks">免費(fèi)</span></span> </p> <!-- <p class="cell_list"><span>直播時(shí)間：<span id="ckberpu" class="darks">2022/06/22 15:00-17:00</span></span> </p> --> <!-- <p class="cell_list"><span 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</div> </li> </ul> </div> </div> </div> <script type="text/javascript"> var aa=new zturn({ id:"zturn", opacity:0.2, width:382, Awidth:1024, scale:0.9, auto:true,//是否輪播 默認(rèn)5000 turning:3000//輪播時(shí)長 }) </script> <div style="display: block;background-color: #FFF;margin: 5px 0;"> <a href="/combo/index/free" target="_blank" rel="noopener noreferrer nofollow" > <img src="/static/index/images/accasj.jpg" alt="ACCA試聽" style="width: 100%;" /> </a> </div> <!-- 報(bào)考指南 --> <div id="btnlukt" class="text_guide"> <h3>報(bào)考指南</h3> <ul class="nine_ul"> <li> <a href="https://www.m.bdlyy.cn/acca/article/36099.html" title="報(bào)名條件" target="_blank" > <img src="http://img.m.bdlyy.cn/uploads/20220223/eff3fde7bf78411cd8dec7430ed74d34.png" alt="報(bào)名條件"> <p>報(bào)名條件</p> </a> </li> <li> <a href="https://www.m.bdlyy.cn/acca/article/36003.html" title="報(bào)考時(shí)間" target="_blank" > <img src="http://www.m.bdlyy.cn/static/index/images/icon_test02.png" alt="報(bào)考時(shí)間"> <p>報(bào)考時(shí)間</p> 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