ACCA考试F2复习重点整理

时间：2022-06-20 21:22:18 ACCA 我要投稿

相关推荐

ACCA考试F2复习重点整理2016

　　ACCA考试《F2管理会计》主要内容包括：成本与管理会计的性质和目的;成本分类、性态和目的;商业数学和电子数据表;成本会计技术等。那么《F2管理会计》复习重点有哪些呢?下面跟yjbys小编一起来瞧瞧吧!

ACCA考试F2复习重点整理2016

　　1.Target cost= target selling price – target profit = market price – desired profit margin.

　　2. cost gap= estimated cost – target cost.

　　3. TQM :

　　① preventing costs

　　② appraisal costs

　　③ internal failure costs

　　④ external failure cost

　　4. Alternative costing principle:

　　①ABC(activity based costing)

　　②Target costing

　　③Life cycle

　　④TQM

　　5. Laspeyre=

　　6. Paashe price index=

　　7. Fisher =

　　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：①coordinated ②administration

　　12. Budget : ①function budget ②master 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：

　　① recognize different cost behavior.

　　② improve quality and a comparison of like with like

　　③ help 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 :

　　① participate approach

　　② imposed budget

　　18. payback 投资回收期的缺点：

　　① ignore profitability

　　② the time value of money is ignored

　　3 没有考虑项目后期带来的经济利益

　　4 arbitray 武断

　　19. payback 投资回收期的优点：

　　① easy to calculate

　　② widely use

　　③ minimize 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 standard②current standard③ideal standard④attainable standard

　　28.Variance

　　一.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.

　　二.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

　　三.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

　　四.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 hr

　　⑴+⑵：Fixed O.H. total variance= fixed O.H. absorbed – actual expenditure

　　五.Sales variance

　　⑴Sales price variances = (actual price – budget price) * actual sales units

　　⑵ Sales 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)

　　六.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%

　　② Return 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.

　　1 Market share ②Innovation ③Growth ④Productivity ⑤Quality ⑥Social aspects

　　36. The balanced scorecard :

　　① financial perspective ② external perspective

　　③ customer perspective ④ learning and innovation perspective

　　37. Benchmarking :

　　① Internal benchmarking

　　② Competitive benchmarking

　　③ Functional benchmarking

　　④ Strategic 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:

　　① Cost value

　　② Exchange value

　　③ Utility value

　　5 Esteem 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.

【ACCA考试F2复习重点整理】相关文章：

ACCA考试流程04-08

成考高数考试形式及复习重点04-14

中考数学复习重点04-11

2021年成考高数考试形式及复习重点04-17

2017小学语文文学常识复习重点08-28

咨询工程师《组织管理》复习重点04-11