ACCA考试中关于非营利组织的考核非常多

ACCA考试中关于非营利组织的考核非常多

ACCA考试中关于非营利组织的考核非常多，许多中国考生由于对国外财政体系缺乏了解，感觉对非营利组织的性质把握不准，考试过程当中，遇到非营利组织相关的题目就会胆怯，甚至无从下手。

　　非营利组织对于在中国来说大多指慈善机构，然而对于西方国家来说非营利组织包含医院、慈善机构、教堂、博物馆等，形式多样，资金来源也比较复杂，下面就针对性的分析两种非营利组织：

　　ACCA 的考试当中出现最多的两种非盈利组织是以医院为例的医疗机构及博物馆，展览馆为例的文化艺术类机构，英国的医院是没有收费窗口这一项的，病人无论是急诊还是门诊都是先登记病人姓名、地址然后直接看医生接受治疗和取药，因此在考核西方国家医院的绩效过程中，没有收入指标，相反资源的利用效率，诊治的疗效等才是考核医院的最合理标准，3E是分析该类组织效率及内控制度相对适用的模型，此外以博物馆为案例的考题也在P阶段频频出现，博物馆的资金来源有两个方向，一个是政府及企业的资助，另一个是纪念品商店，某些博物馆是有门票收入的，但是无论是否有门票收入，博物馆运营费用的主要来源都是靠资助的，门票及纪念品只是收入的一部分，很多考试中会把非营利组织转型为营利组织作为考点，这种情况下最显著的改变就是收入来源及考核指标的变化，当我们分析到非盈利组织时需要换一个视角和思维方向，站在资助者希望高效利用投资资金的角度去分析问题。

由非营利组织的绩效考核延伸出来的是非营利组织的内部审计，在上市公司要求内部审计报告的同时，资助者也加强了对非营利组织的监督，要求非营利组织开展内部审计工作，ACCA考试也对非营利组织的内部审计工作展开了考核，我们在回答与非营利组织相关的问题时，需要站对角度，充分拓展思维，在备考过程当中，多了解一些公益事业的运作流程，这样才能更充分的联想出各种针对非营利组织的考核及监督机制。

　　遗憾的是，ACCA 没有任何一个具体章节是针对非营利组织体系的学习，相关知识是穿插在一些重点知识之后的拓展，非常零散，在学习过程中需要不断的总结每一个相关知识点中，非营利组织与营利组织之间的不同之处，进行对比性的分析，才能准确的把握这类考试的答题思路。

　　由非营利组织的考题，也可以推断出ACCA希望所培养的会计人才既能够胜任营利组织的工作也能够适应非营利组织的及公共事业的财务及内部管理工作，这符合ACCA多元化人才的培养方向，充分拓宽其会员的职业发展领域。

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The postponement   to Dec. 1, assuming NSU doesn't make the Div. I AA playoffs and OSU doesn't play for the league title   means the Beavers were one of our BCS teams to play three of their first five games at other teams' stadiums. Cleveland Cavaliers basketball star LeBron James leaves the morning session at the annual Allen Co.'s media summit in Sun Valley, Idaho, July 9, with Saban Capital Group Chairman and CEO Haim Saban,, right.If you believe this article in The Detroit News,, Cleveland Cavaliers forward LeBron James made a mistake by signing a shorter contract three years ago, which makes him eligible to become a free agent next summer.Mistake because the market is not what it used to be. Mistake because the salary cap went down $1 million for this coming season. The cap is projected to drop by as much as $8 million next year.So the major raise James, Dwyane Wade and Chris Bosh were hoping for may not happen.
Another myth that the MystBusters conducted was one that is even more widely known. If you punch a shark in the nose, will it go away? At first they created a mechanical robot to punch the sharks, but after awhile they learned next to nothing since it was inaccurate. Eventually they went down to the bottom of the ocean floor somewhere that was shark infested themselves.
Consumers can choose from a wide range of products,, although it is hard to say what might be effectiveThere are $160 FabricTech mattress covers, $10 specialty sprays and $30 luggage liners. For $22, people can buy "interceptors," which are placed under a bed's legs to trap the bugs on their way up to a nighttime snack. For $320, a portable heating unit is said to kill off "stowaway"  hidden in luggageAnother new gadget,, NightWatch Bedbug monitor, is supposed to identify  by mimicking a sleeping person by releasing heat and carbon dioxide that attracts the bugs.