Users’and stakeholders’needs是什么_2022年ACCA考試FA知識點
對他人的私事不關心，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被譽為“國際財會界的通行證”，每年有大量考生報考，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科目知識點，讓我們從基礎出發(fā)，趕快學起來吧。
【內(nèi)容導航】
Users’and stakeholders’needs-使用者和利益相關者需求
【知識點】
Users’and stakeholders’needs-使用者和利益相關者需求
Users’and stakeholders’needs-使用者和利益相關者需求
-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科目考試知識點了，9月ACCA考試備考已經(jīng)開始，祝大家都取得一個好成績，順利上岸。
注：以上來自東奧教研團隊
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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