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全球资讯:重点关注!ACCA考试科目F2重难点资料!

来源: 会计网 2023-01-10 16:57:12

ACCA考试科目一共有15门,其中F2为《管理会计》,这门科目的主要内容是关于管理会计体系的主要元素和管理会计的作用,其中涉及较多的知识点多且杂,如管理会计,管理信息,成本会计等,考试难点较多,F2《管理会计》重点难点资料,具体如下:

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


(资料图)

2.cost gap=estimated cost–target cost.

3.TQM:

①preventing costs

②appraisal costs

③internal failure costs

④external failure cost

备考资料ue_arc_bkzl请在下面红色框内输入分类名称arc_bkzl_nameACCA

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

备考资料ue_arc_bkzl请在下面红色框内输入分类名称arc_bkzl_nameACCA

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。

备考资料ue_arc_bkzl请在下面红色框内输入分类名称arc_bkzl_nameACCA

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

ⅠMaterial 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.

ⅡDirect 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

ⅢVariable 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

备考资料ue_arc_bkzl请在下面红色框内输入分类名称arc_bkzl_nameACCA

ⅣFixed 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

ⅤSales 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)

ⅥIdle 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

备考资料ue_arc_bkzl请在下面红色框内输入分类名称arc_bkzl_nameACCA

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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