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ACCA考试F2复习重点整理

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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.

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