这些ACCA笔记或许可以帮助你解决ACCA F2《管理会计》的难点

来源:未知发布时间:2020-12-09 16:35发布者:jack

  众所周知,ACCA考试科目F2主要涉及的内容是管理会计相关的,从整体难度上来讲难度一般,对于ACCA学员而言,唯一有些难的应该是差异分析的部分考试和一些财务比率的计算内容。为了帮助广大ACCA学员解决F2《管理会计》的部分难点,中国ACCA考试网整理了一些ACCA F2的学习笔记共大家参考,希望可以在一定程度上帮助到大家。
好好学习,天天向上。索取考纲,戳:ACCA考纲+解析【含考前必刷题】
  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
 
  8.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
 
  9.pricipal budget factor关键预算因子:be limited the activities
 
  10.budget purpose:
 
  ①communication
 
  ②coordination
 
  ③compel the plan
 
  ④motivative employees
 
  ⑤resource allocation
 
  11.Budget committee的功能:①coordinated②administration
 
  12.Budget:①function budget②master budget:1.P&L;2.B/S;3.Cash Flow
 
  13.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。
 
  14.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.
 
  15.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。
 
  16.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.
 
  17.Budget Behavior:
 
  ①participate approach
 
  ②imposed budget
 
  18.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
 
  19.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。
 
  20.(1+real interst rate)*(1+inflation rate)=(1+nominal interest rate)
 
  21.NPV=present value of future net cash flow–present value of initial cost
 
  22.永续年金=A/i
 
  23.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。
 
  24.EAR=CAR=APR=(1+r/n)n–1有效年利率
 
  25.IRR:(based on cash flow analysis)
 
  ①IRR>cost of capital,NPV>0,worth taking
 
  ②IRR<cost of capital,NPV<0,not worthwhile.
 
  26.ARR=average profit/average investment(ARR是基于profit)
 
  Average investment=(initial investment–residual value)/2
 
  27.type of standard:
 
  ①basic standard
 
  ②current standard
 
  ③ideal standard
 
  ④attainable standard
 
  28.Variance
 
  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.
 
  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
 
  Ⅲ 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
 
  Ⅳ 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
 
  Ⅴ 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)
 
   Idle time variances
 
  Idle time variance=(expected idle time–actual idle time)*adjusted hr rate
 
  29.The elements of a mission statement including:
 
  ①Purpose
 
  ②Strategy
 
  ③Policies and standards of behavior
 
  ④Values and culture
 
  30.A critical success factor is a performance requirement that is fundamental to competitive success.
 
  31.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
 
  32.Debt and gearing ratios
 
  ①Debt-to-equity ratio=long-term liabilities/total equity×100%
 
  ②Interest cover=PBIT/Interest×100%
 
  33.Liquidity ratios
 
  ①Current ratio=current assets/current liabilities
 
  ②Quick ratio(acid test ratio)=current assets minus inventory/current liabilities
 
  34.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)
 
  35.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
 
  36.The balanced scorecard:
 
  ①financial perspective

  ②external perspective
 
  ③customer perspective

  ④learning and innovation perspective
 
  37.Benchmarking:
 
  ①Internal benchmarking
 
  ②Competitive benchmarking
 
  ③Functional benchmarking
 
  ④Strategic benchmarking
 
  38.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.
 
  39.Four aspects of'value'should be considered:
 
  ①Cost value
 
  ②Exchange value
 
  ③Utility value
 
  ④Esteem value
 
  40.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.
 
  41.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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