ACCA BT各个单词的意思是？Internal control该怎么理解？

我们在学习ACCA的时候，有些单词的意思很容易弄混，比如Public sector&Private sector，这样，我们在考试中，容易因为把握不准单词意思而丢分，所以，ACCA小编整理了关于在学习ACCA BT中，需要注意的几个单词的意思，看看都有谁吧！

1.Public sector和Private sector

Public sector is the organization owned or run by the government or government agencies.（公共部门是由政府或政府机构拥有或管理的组织。）

All the other organizations are classified as the private sector.

2.Public company和Private company

Private company is usually owned by a small number of people and these shares are not easily transferable.（私人公司通常由少数人拥有，这些股份不易转让。）

Shares of public company will usually be traded on a Stock Exchange.

3.Geographic departmentation

Where the organization is structured according to geographic area,some authority is retained at Head Office but day-to-day operations are handled on a territorial basis.（如果组织是根据地理区域建立的，总部保留一些权力，但日常业务是在地域基础上处理的。）

So it is centralized.

4.Divisionalisation

It is the division of a business into autonomous regions of product business,each with its own revenues,expenditure and capital asset purchase programs,and therefore each with its own profit and loss responsibility.（它是将一个企业划分为自治区的产品业务，每个企业都有自己的收入、支出和资本资产购买计划，因此每个企业都有自己的盈亏责任）

So it is decentralized.

5.Internal control

An internal control is any action taken by management to enhance the likelihood that established objectivity and goals will be achieved.Management plans,organizes and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved.（内部控制是指管理层为提高既定的客观性和目标实现。管理计划、组织和指导充分行动的执行，以合理*目标和目的的实现。）

6.Internal check

An internal check is defined as the checks on the day-to-day transactions whereby the work of one person is proved independently or is complementary to the work of another,the object being the prevention or early detection of errors and fraud.

7.Connected&external stakeholders

Connected and internal stakeholders are primary and the external stakeholders are secondary.

There are agreements or contracts between the primary stakeholders and the organizations.The secondary stakeholders have indirect influence on the companies.

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