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金程網(wǎng)校免費(fèi)題庫(kù)2014年6月ACCA考試真題答案

發(fā)表時(shí)間: 2015-04-23 10:19:16 編輯:

金程網(wǎng)校ACCA考試欄目為了幫助大家更好的應(yīng)對(duì)ACCA考試,為大家整理了一系列的ACCA歷年真題,小編希望大家在復(fù)習(xí)過(guò)程中不要只是單單的看書(shū)本,更要多做練習(xí)題。

有人認(rèn)為學(xué)習(xí)是一件枯燥的事情,小編認(rèn)為:學(xué)習(xí)是有方法,有一件很有意思的事情,當(dāng)我們?cè)趯W(xué)習(xí)中找對(duì)適合自己的學(xué)習(xí)方法,把一個(gè)個(gè)難題解決掉的時(shí)候,那種成就感是別人體會(huì)不到的。我們?cè)趶?fù)習(xí)2015年ACCA考試的時(shí)候,不單單要看書(shū),對(duì)于老師分享的ACCA歷年真題更要著重的去練習(xí),熟悉ACCA真題的考試知識(shí)點(diǎn),和出題的形式。當(dāng)我們做到對(duì)ACCA考試題型有了充分的了解的時(shí)候,我們也就不再恐懼ACCA考試了。下面就和小編一起來(lái)練習(xí)2014年的ACCA考試真題吧!2015年ACCA考試講義+大綱+真題免費(fèi)獲取》》
特許公認(rèn)會(huì)計(jì)師ACCA考試真題
(c) Maximin and expected value decision rules The ‘maximin’ decision rule looks at the worst possible outcome at each supply level and then selects the highest one of these. It is used when the outcome cannot be assessed with any level of certainty. The decision maker therefore chooses the outcome which is guaranteed to minimise his losses. In the process, he loses out on the opportunity of making big profits. It is often seen as the pessimistic approach to decision-making (assuming that the worst outcome will occur) and is used by decision makers who are risk averse. It can be used for one-off or repeated decisions.The ‘expected value’ rule calculates the average return that will be made if a decision is repeated again and again. It does this by weighting each of the possible outcomes with their relative probability of occurring. It is the weighted arithmetic mean of the possible outcomes.Since the expected value shows the long run average outcome of a decision which is repeated time and time again, it is a useful decision rule for a risk neutral decision maker. This is because a risk neutral person neither seeks risk or avoids it; they are happy to accept an average outcome. The problem often is, however, that this rule is often used for decisions that only occur once. In this situation, the actual outcome is unlikely to be close to the long run average. For example, with Cement Co, the closest actual outcome to the expected value of $1,172,000 is the outcome of $1,085,000. This is not too far away from the expected value but many of the others are really different.
大家在學(xué)習(xí)的過(guò)程中要學(xué)會(huì)分享,當(dāng)大家都把自己認(rèn)為好的學(xué)習(xí)方法分享出來(lái)的時(shí)候,我們同時(shí)就是學(xué)到了很多人的學(xué)習(xí)方法,從別人的學(xué)習(xí)技巧中找到適合自己的,把別人好的ACCA考試經(jīng)驗(yàn),和自己的備考方法結(jié)合起來(lái),實(shí)現(xiàn)更好的復(fù)習(xí)。金程ACCA網(wǎng)校關(guān)心每一個(gè)學(xué)員的學(xué)習(xí)進(jìn)度,幫助大家更好的全面提升自己的應(yīng)試能力,順利應(yīng)對(duì)ACCA考試!

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