对不起想请问下去哪一个网站可以学习lcci中文课程

DADDY_MUMMY

我等下再去读啦
反正也是很容易罢了前面
measure of central tendecy & dispersions.....
harry_lim 发表于 29-7-2010 04:09 PM

我是指LCCI之后

harry_lim

我是指LCCI之后
DADDY_MUMMY 发表于 29-7-2010 04:13 PM

呃。。。ACCA等考完LCCI再决定

DADDY_MUMMY

呃。。。ACCA等考完LCCI再决定
harry_lim 发表于 29-7-2010 04:20 PM

恩~专走会计路线？数学不走？

harry_lim

恩~专走会计路线？数学不走？
DADDY_MUMMY 发表于 29-7-2010 04:27 PM

应该是吧
很多公司需要LCCI会计文凭的人

DADDY_MUMMY

应该是吧
很多公司需要LCCI会计文凭的人
harry_lim 发表于 29-7-2010 04:33 PM

加油！一路顺风

harry_lim

加油！一路顺风
DADDY_MUMMY 发表于 29-7-2010 04:35 PM

谢谢
你也是哦

我们可能同时毕业

~HeBe~_@

原来harry_lim走ACCA的路线了，不打算走数学路线。
加油哦！祝你一路顺风。

harry_lim

原来harry_lim走ACCA的路线了，不打算走数学路线。
加油哦！祝你一路顺风。
~HeBe~_@ 发表于 29-7-2010 06:57 PM

本人还没打算要不要去读ACCA咯

不要酱快下定论

50912cmea

回复 48# harry_lim

就算是会计, 数学 也是重要的。。。
读会计，如果数学强, 能让你如虎添翼，鹤立鸡群, 独步会计林。。。


However, if u really love maths, 无冒犯, 会计就不如数学lah, 会计会让你失望的，被现实环境和生活所逼，就把会计当讨生活工具吧。加油！大小考顺风

DADDY_MUMMY

回复  harry_lim

就算是会计,  也是重要的。。。
读会计，如果强, 能让你如虎添翼，鹤立鸡群, 独步会计 ...
50912cmea 发表于 30-7-2010 02:32 AM

都是出来混口饭吃的

harry_lim

回复  harry_lim

就算是会计,  也是重要的。。。
读会计，如果强, 能让你如虎添翼，鹤立鸡群, 独步会计 ...
50912cmea 发表于 30-7-2010 02:32 AM

我知道啊
数学 + 会计 = 一流的数学会计师了

50912cmea

我知道啊
数学 + 会计 = 一流的数学会计师了
harry_lim 发表于 30-7-2010 08:15 PM

我相信啊 should be more than that...
Gauss's quote "Mathematics is the queen of sciences", 献丑了，再加小弟的 “,including accounting..."
你在读 costing 和 business statistics..., 好，献丑了，请看以下的斗转星移吧。

total sales = total costs
total quantity sold * selling price per unit = total fixed costs + total variable costs
                                                          = total fixed costs + total quantity sold * variable cost per unit
total quantity sold (selling price per unit - variable cost per unit) = total fixed costs
total quantity sold = total fixed costs/(selling price per unit - variable cost per unit)
                           = total fixed costs/contribution per unit


猜猜那是什么formula？加油！大中小考顺风

DADDY_MUMMY

我相信啊 should be more than that...
Gauss's quote "Mathematics is the queen of sciences", 献丑 ...
50912cmea 发表于 4-8-2010 01:32 AM

什么是斗转星移？
你的formula能不能写1，2，3。
老人家看不清楚

50912cmea

什么是斗转星移？
你的formula能不能写1，2，3。
老人家看不清楚
DADDY_MUMMY 发表于 4-8-2010 11:07 AM

抱歉，中武侠小说毒太深了
formula 只有一个，要多，也没有
哇！你那么年轻。。。， 不要一直戴黑眼镜lah

harry_lim

我相信啊 should be more than that...
Gauss's quote "Mathematics is the queen of sciences", 献丑 ...
50912cmea 发表于 4-8-2010 01:32 AM

起初看了這個formula....我不知道你在寫什么
然后看了樓下回復的。。。。大概知道了


是semi-variable cost的?
high-low method的?

50912cmea

起初看了這個formula....我不知道你在寫什么
然后看了樓下回復的。。。。大概知道了
是semi-variable cost的?
high-low method的?
harry_lim 发表于 4-8-2010 08:18 PM

老实说，我也不懂什么high-low method ，google一下，让我学到新的知识, 一起讨论吧。

High-low method - separation of fixed and variable components of mixed or semi-variable costs

第一步骤，请看definition/nature
definition of mixed or semi-variable costs = A mixed cost is one that contains both variable and fixed cost elements. Mixed cost is also known as semi variable cost. Examples of mixed costs include electricity and telephone bills. A portion of these expenses are usually consists line rent. Line rent normally is fixed for each month. Variable portion consists units consumed or calls made.

For example, a mixed cost for January with the highest level of activity (maximum units produced, says 8,000 units) = $2,000 and for February with the lowest level of activity (minimum units produced, says 5,000 units) = $1,400

重点1 = a mixed cost contains fixed and variable components
重点2 = at different level of activity, there are different total amounts of the mixed cost, as mentioned $2,000 in January and $1,400 in February

第二步骤，请看relationship/measurement
The relationship between mixed cost and level of activity (how many units produced) can be expressed by the following equation.

Y = a + bX

In this equation,

• Y = The total mixed cost
• a = The total fixed cost
• b = The variable cost per unit
• X = The level of activity (how many units produced)

The equation makes it very easy to calculate what the total mixed cost would be for any level of activity within the relevant range.  Another example, suppose that the company expects to produce 800 units and has to pay a fixed cost of $25,000 and a variable manufacturing cost is $3.00 per unit. The total mixed cost would be calculated as follows:

Y = a + bX
Y = $25,000 + ($3.00 × 800 units)
= $27,400

第三步骤，for the mixed cost, from its total amounts in different months (with different level of activity), 找出它的 fixed and variable component.  Generally, use the highest and lowest activity level, so it is called high-low method

Activity level                   Units produced                   Total costs
Highest (January)             8,000 units                        $2,000
Lowest (February)            5,000 units                         $1,400

它的formula,
variable cost per unit = Change in Cost / Change in Activity
                                 or                                                                    
                              = (total costs at highest activity level - total costs at lowest activity level)/(maximum units produced at highest activity level - minimum units produced at lowest activity level)
                              = ($2,000 - $1,400)/(8,000 units - 5,000 units) = $0.2 per unit

有了variable cost per unit of $0.2 per unit, 它的 fixed cost = $2,000 - (8,000 units * $0.2 per unit) = $400 or = $1,400 -(5,000 units * $0.2 per unit) = $400

用数学来看，那个variable cost per unit formula, 就是
(1) 2,000 = 8,000b + a, a = 2,000 - 8,000b
(2) 1,400 = 5,000b + a, a = 1,400 - 5,000b

a = a
2,000 - 8,000b = 1,400 - 5,000b
so b = (2,000 - 1,400)/ (8,000 - 5,000), 就是那个Change in Cost / Change in Activity

#52 是 break even point 的 formula, break even = no profit and no loss, 也就是 total sales = total costs
你还有什么formula, 我们可以一起讨论吧。

DADDY_MUMMY

老实说，我也不懂什么high-low method ，google一下，让我学到新的知识, 一起讨论吧。:lovel ...
50912cmea 发表于 5-8-2010 02:57 AM

原来是break event的，原来会计有学的哦？
我就想怎么那么熟

wonderfulway

回复 57# DADDY_MUMMY


    break even 也会出现在ABC level 3， a/c level 3 and costing ...

wonderfulway

回复 51# harry_lim


    一流的会计=一流的跑税师
才会找到吃的哦。。。

harry_lim

回复  harry_lim


    一流的会计=一流的跑税师
才会找到吃的哦。。。
wonderfulway 发表于 19-8-2010 01:24 AM

哦