ACCA-F2重要考点解析

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ACCA-F2重要考点解析

　　2016年ACCA即将迎来一年四次考试，我们将第一时间公布考试相关内容，请各位考生密切关注应届毕业生ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA F2重要考点解析

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

　　2.cost gap= estimated cost – target cost.

　　3.TQM :

　　①preventing costs

　　② appraisal costs

　　③ internal failure costs

　　④external failure cost

　　3.Alternative costing principle: ①ABC(activity based costing) ②Target costing

　　③Life cycle ④TQM

　　4.Laspeyre=

　　5.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

　　②imposed budget

　　17.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

　　18.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.

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