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.
  ①preventing costs
  ②appraisal costs
  ③internal failure costs
  ④external failure cost
  4.Alternative costing principle:
  ①ABC(activity based costing)
  ②Target costing
  ③Life cycle
  5.Time series:
  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:
  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:
  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
  ①ignore profitability
  ②the time value of money is ignored
  ①easy to calculate
  ②widely use
  ③minimize the effect of the risk and help liqidity
  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
  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
  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 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
  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:
  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
  ⑥Social aspects
  33.The balanced scorecard:
  ①financial perspective②external perspective
  ③customer perspective④learning and innovation perspective
  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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