99%的ACCAer战士身后
都站着庞大后援团和帮主（我）
长按下方图片，让征途不再孤单↓ ↓ ↓
干货丨拓展丨趣闻丨指南
文丨Cindy.Niu
俗话说坚持就是胜利，我们F1的考试必背定义坚持到现在终于要看见曙光了，这是F1必背定义系列最后一次与大家见面了，相信这几波定义背下来你已经是不一样的烟火了，我们今天可要来个完美收尾，赶快手动收藏吧~
31) Teeming and lading （fraud 截留移用）：
The theft of cash or cheque receipts 偷窃企业现金和支票的行为
Setting subsequent receipts,not necessarily from the same customer,against the outstanding debt conceals the theft
通常和 sales ledger and receipts/accountant receivable 相关
基本手法就是用后面的钱补前面的洞，这是fraud 这部分习题的宠儿，各位童鞋一定要记住书上的描述。
32) Segregation of duties:
It just means that no one person should be responsible for doing everything.
职责分离，即工作的分工，不能让同一个人有太多的权力，最好理解的例子就是会计和出纳的分离，管账的人就不能再管钱
33) Money laundering:
Money laundering constitutes any financial transactionswhose purpose is to conceal the origins of the proceeds of criminal activity. (通过一系列交易掩藏钱的非法来源)
34) Management & leadership
The manager is someone who does things right.
The leader is someone who does the right thing.
35) Equal opportunity：
Equal opportunities is an approach to the management of people at work based on equal access and fair treatment, irrespective of gender, race, ethnicity, age, disability, sexual orientation or religious belief.
机会均等相对于公司是 reactive 的，会有一定政策法规的要求。
36) Diversity：
Diversity in employment, as a concept, goes further than equal opportunities. The ways in which people meaningfully differ in the workplace include not only race and ethnicity, age and gender, but personality, preferred working style, individual needs and goals, and so on.
多元化比机会均等的概念更加广泛，除了年龄性别种族等还涉及了人的个性及需求，偏好的工作作风等
37) Managing diversity:
The concept of 'managing diversity' is based on the belief that the dimensions of individual difference on which organizations currently focus are crude and performance-irrelevant classifications of the most obvious differences between people.
Managing diversity 是可能出道概念选择的，一般除了概念描述还会给我们一些关于“managing”的描述，毕竟管理是和企业行为有关的，比如通过多元的员工去接触多元的客户，除此之外，要记它是 proactive 的，是企业注定的选择
38)Role theory：
Role theory suggests that people behave in any situation according to other people's expectationsof how they should behave in that situation.（人们会根据其他人对我们如何行事的期望而行事）
39) Job enrichment：
Job enrichment represents a 'vertical' （纵向的扩展）extension of the job into greater levels （让员工承担更高层级的工作）of responsibility, challenge and autonomy.
Job enlargement：
（1）. Job enlargement is the attempt to widen jobs by increasing the number of operations in which a job holder is involved.
（2）. Job enlargement is a'horizontal' extension of the job by increasing task variety and reducing task repetition.（横向增加工作量）
40) Coaching：
Coaching is an approach whereby a trainee is put under the guidance of an experienced employeewho shows the trainee how to perform tasks. （由有经验的人指导，主要是为了更好的完成当前工作任务）
41) Mentoring：
Mentoring is a long-term relationship in which a more experienced person acts as a teacher, counsellor, role model, supporter and encourager to another person with the aim of fostering the individual's personal and career development.
（可以理解为导师，结合我们的大学导师来理解记忆）
42) Counselling：
Counselling can be defined as 'a purposeful relationship (有目的性的)in which one person helps another to help himself. The aim of which is to facilitate another person in identifying and working through a problem.（为了解决某种问题）
到此为止，就是我们F1的全部必背定义了，希望这些活跃在习题与试卷上的定义可以帮助大家打好F1学习的基础，当然，这也不是结束，咱们ACCAer是不断不断向上滴，接下来还会有学霸加料版定义来挑战我们的记忆，等你呦~
学而时习之
不亦说乎？
by：孔子
熬夜党与方法论陪你学ACCA
