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2015年金程ACCA考試真題分享《財(cái)務(wù)成本管理》輔導(dǎo)

發(fā)表時(shí)間： 2015-04-17 09:59:48 編輯：

各位考生！2015年ACCA考試備考工作已經(jīng)開(kāi)始，為了幫助學(xué)員們更加系統(tǒng)的掌握ACCA考試大綱等知識(shí)點(diǎn)，金程ACCA網(wǎng)校整理了相對(duì)應(yīng)的ACCA考綱以及ACCA考試真題，更多最新資訊請(qǐng)及時(shí)關(guān)注金程網(wǎng)校ACCA欄目動(dòng)態(tài)。

大家好，2015年ACCA備考工作已經(jīng)開(kāi)始，為了幫助學(xué)員更加系統(tǒng)的掌握ACCA考綱知識(shí)點(diǎn)，小編根據(jù)金程網(wǎng)校ACCA指導(dǎo)老師的總結(jié)，整理了一系列的ACCA考試真題內(nèi)容，希望可以全面提升學(xué)員的綜合應(yīng)試能力，有需要的學(xué)員可以及時(shí)關(guān)注金程ACCA題庫(kù)的動(dòng)態(tài)哦，不要錯(cuò)過(guò)每天的試題。 2015年ACCA考試講義+大綱+真題免費(fèi)獲取》》
2014年ACCA考試真題
Background
There is no unequivocal definition of what is meant by an SME. McLaney (2000) identifies three characteristics:
1. firms are likely to be unquoted;
2. ownership of the business is restricted to few individuals, typically a family group; and
3. they are not micro businesses that are normally regarded as those very small businesses that act as a medium for self-employment of the owners. However, this too is an important sub-group.
The characteristics of SME’s can change as the business develops. Thus, for growing businesses a floatation on a market like AIM is a possibility in order to secure appropriate financing. In fact, venture capital support is usually preconditioned on such an assumption.
The SME sector is important in terms of contribution to the economy and this is likely to be a characteristic of SME’s across the world. According to the Bank of England (1998), SME’s accounted for 45% of UK employment and 40% of sales turnover of all UK firms. This situation is similar across the EU.
Future developments mean that the importance of the SME sector will continue, if not develop. The growth in small, new technology businesses servicing particular market segments and the shift from manufacturing to service industries, at least in Western economies, means that economies of scale are no longer as important as they once were and, hence, the necessity for scale in operations is no longer an imperative. We know, also, that innovation flourishes in the smaller organisation and that this will be an important characteristic of the business in the future
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