ACCA F2学习笔记分享丨助力2017年3月份ACCA考试!

时间:2017年01月13 14:02
  众所周知,ACCA考试科目F2全称“Management Accounting”,主要讲的是管理会计相关的内容。整体来说课程难度不大,毕竟属于基础阶段的科目嘛!但差异分析的部分考试难度还是有点,另外一些财务比率的计算也是需要学员们重点掌握好的。
 

  随着2017年3月份ACCA考试的日趋临近,小编今天和大家分享一些ACCA F2《管理会计》的学习笔记,希望可以帮助到大家,尤其是新手ACCA学员。
 
  1.Target cost=target selling price–target profit=market price–desired profit margin.
 
  2.cost gap=estimated cost–target cost.
 
  3.TQM:
 
  ①preventing costs
 
  ②appraisal costs
 
  ③internal failure costs
 
  ④external failure cost
 
  4.Alternative costing principle:
 
  ①ABC(activity based costing)
 
  ②Target costing
 
  ③Life cycle
 
  ④TQM
 
  5.Time series:
 
  ①trend
 
  ②seasonal variation:⑴加法模型sum to zero;⑵乘法模型sum to 4
 
  ③cyclical variation
 
  ④random variation
 
  6.pricipal budget factor关键预算因子:be limited the activities
 
  7.budget purpose:
 
  ①communication
 
  ②coordination
 
  ③compel the plan
 
  ④motivative employees
 
  ⑤resource allocation
 
  8.Budget committee的功能:①coordinated②administration
 
  9.Budget:①function budget②master budget:1.P&L;2.B/S;3.Cash Flow
 
  10.Fixed Budget:不是在于固不固定,而是基于一个业务量的考虑,financail expression.
 
  Flexible Budget:包含了固定成本和变动成本,并且变动成本的变化是随着业务量的变化而改变。
 
  11.Flexible Budget的优点:
 
  ①recognize different cost behavior.
 
  ②improve quality and a comparison of like with like
 
  ③help managers to forecast cost,revenue and profit.
 
  12.Flexible Budget的缺点:
 
  1假设太简单。
 
  2需要更多的时间准备预算编制。
 
  13.Controllable cost is a“cost which can be influenced by”its budget holder.大部分的变动成本是可控的,non-controllable cost为inflation.
 
  14.Budget Behavior:
 
  ①participate approach
 
  ②imposed budget
 
  15.payback投资回收期的缺点:
 
  ①ignore profitability
 
  ②the time value of money is ignored
 
  ③没有考虑项目后期带来的经济利益
 
  ④arbitray武断
 
  16.payback投资回收期的优点:
 
  ①easy to calculate
 
  ②widely use
 
  ③minimize the effect of the risk and help liqidity
 
  ★如果在算投资回收期的时候,发生折旧,则需要加回折旧,因为折旧是非现金项目。
 
  17.(1+real interst rate)*(1+inflation rate)=(1+nominal interest rate)
 
  18.NPV=present value of future net cash flow–present value of initial cost
 
  19.永续年金=A/i
 
  20.每年的汇报是相同的就查看年金现值系数表,不同的就查看年金系数表。
 
  21.EAR=CAR=APR=(1+r/n)n–1有效年利率
 
  22.IRR:(based on cash flow analysis)
 
  ①IRR>cost of capital,NPV>0,worth taking
 
  ②IRR<cost of capital,NPV<0,not worthwhile.
 
  23.ARR=average profit/average investment(ARR是基于profit)
 
  Average investment=(initial investment–residual value)/2
 
  24.type of standard:
 
  ①basic standard
 
  ②current standard
 
  ③ideal standard
 
  ④attainable standard
 
  25.Variance
 
  1.Material Variance
 
  ⑴total material variance=standard cost–actual cost
 
  ⑵material price variance=(standard price–actual price)*actual quantity
 
  ⑶material usage variance=(standard usage of actual output-actual usage)*standard price.
 
  2.Direct Labor Variance
 
  ⑴standard pay–actual pay
 
  ⑵Labor rate variances=(standard rate–actual rate)*actual hrs of actual output
 
  ⑶Labor efficiency variances=(standard hrs of actual output–actual hrs)*standard rate
 
  3.Variable production overhead variances
 
  ⑴Total variable O.H.variance=standard cost–actual cost
 
  ⑵Variable O.H.expenditure variance=(standard rate–actual rate)*actual hrs
 
  ⑶Variable O.H.efficiency variance=(standard hrs of actual output–actual hrs)*standard rate
 
  4.Fixed O.H.expenditure variance
 
  ⑴Fixed O.H.Expenditure variance=budget expenditure–actual expenditure
 
  ⑵Fixed O.H.volume=(actual output-budgeted volume)*standard hrs per unit*standard rate per hr.
 
  ⑶Capacity variance=(actual hrs worked–budgeted hrs worked)*standard rate per hr
 
  ⑷Efficiency variance=(standard hrs worked for actual output–actual hrs worked)*standard rate per hr⑴+⑵:Fixed O.H.total variance=fixed O.H.absorbed–actual expenditure
 
  5.Sales variance
 
  ⑴Sales price variances=(actual price–budget price)*actual sales units
 
  ⑵Sales volume variances=(actual sales units–budget sales units)*standard profit per unit
 
  (absorption)
 
  ⑶Sales volume variances=(actual sales units–budget sales units)*standard CPU(marginal costing)
 
  6.Idle time variances
 
  Idle time variance=(expected idle time–actual idle time)*adjusted hr rate
 
  26.The elements of a mission statement including:
 
  ①Purpose
 
  ②Strategy
 
  ③Policies and standards of behavior
 
  ④Values and culture
 
  27.A critical success factor is a performance requirement that is fundamental to competitive success.
 
  28.Profitability ratios
 
  ①Return on capital employed(ROCE)
 
  =profit before interest and tax/(shareholders’funds+long-term liabilities)×100%
 
  ②Return on equity(ROE)=profit after tax/shareholders’funds×100%
 
  ③Asset turnover=sales/capital employed×100%
 
  =sales/(shareholders’funds+long-term liabilities)×100%
 
  ④Profit margin=profit before interest and tax/sales×100%
 
  Profit margin×asset turnover=ROCE
 
  29.Debt and gearing ratios
 
  ①Debt-to-equity ratio=long-term liabilities/total equity×100%
 
  ②Interest cover=PBIT/Interest×100%
 
  30.Liquidity ratios
 
  ①Current ratio=current assets/current liabilities
 
  ②Quick ratio(acid test ratio)=current assets minus inventory/current liabilities
 
  31.Working capital ratios
 
  ①Inventory days=average inventory*365/cost of sales
 
  ②Receivables days=average trade receivables*365/sales
 
  ③Payables days=average trade payables*365/cost of sales(or purchases)
 
  32.Non-financial performance measures
 
  Non-financial performance measures are considered to be leading indicators of financial performance.
 
  ①Market share
 
  ②Innovation
 
  ③Growth
 
  ④Productivity
 
  ⑤Quality
 
  ⑥Social aspects
 
  33.The balanced scorecard:
 
  ①financial perspective②external perspective
 
  ③customer perspective④learning and innovation perspective
 
  34.Benchmarking:
 
  ①Internal benchmarking
 
  ②Competitive benchmarking
 
  ③Functional benchmarking
 
  ④Strategic benchmarking
 
  35.Value analysis is a planned,scientific approach to cost reduction,which reviews the material composition of a product and the product';s design so that modifications and improvements can be made which do not reduce the value of the product to the customer or user.
 
  36.Four aspects of';value';should be considered:
 
  ①Cost value
 
  ②Exchange value
 
  ③Utility value
 
  ④Esteem value
 
  37.ROI=PBIT/capital employed*100%
 
  Widely used and accepted;As a relative measure it enables comparisons to be made with divisions or companies of different sizes.
 
  38.RI=PBIT-Imputed interest*capital employed.
 
  Possible to use different rates of interest for different types of assets;Cost of finance is being considered.

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