会计考试

首页 >会计考试 > acca > 备考资料 > 知识点 >

acca知识点:acca F2学习备考攻略!

2017-11-06 18:50:34

acca考试交流群: 482203766                                                                         中公acca微信zgacca

acca F2全称是Management Accounting,这一门课程是管理会计的内容,课程总体难度不大,差异分析的部分考试可能有些难度,另外一些财务比率的计算需要掌握,为今后的学习打好基础。以下是学员整理的一些F2学习笔记供新学员参考:

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

5.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

6.pricipal budget factor关键预算因子:be limited the activities

7.budget purpose:

①communication

②coordination

③compel the plan

④motivative employees

⑤resource allocation

8.Budget committee的功能:①coordinated②administration

9.Budget:①function budget②master budget:1.P&L;2.B/S;3.Cash Flow

10.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。

11.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.

12.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。

13.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.

14.Budget Behavior:

①participate approach

②imposed budget

15.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

16.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。

17.(1+real interst rate)*(1+inflation rate)=(1+nominal interest rate)

18.NPV=present value of future net cash flow–present value of initial cost

19.永续年金=A/i

20.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。

21.EAR=CAR=APR=(1+r/n)n–1有效年利率

22.IRR:(based on cash flow analysis)

①IRR>cost of capital,NPV>0,worth taking

②IRR<cost of capital,NPV<0,not worthwhile.

23.ARR=average profit/average investment(ARR是基于profit)

Average investment=(initial investment–residual value)/2

24.type of standard:

①basic standard

②current standard

③ideal standard

④attainable standard

25.Variance

1.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.

2.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

3.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

4.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

5.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)

6.Idle time variances

Idle time variance=(expected idle time–actual idle time)*adjusted hr rate

26.The elements of a mission statement including:

①Purpose

②Strategy

③Policies and standards of behavior

④Values and culture

27.A critical success factor is a performance requirement that is fundamental to competitive success.

28.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

29.Debt and gearing ratios

①Debt-to-equity ratio=long-term liabilities/total equity×100%

②Interest cover=PBIT/Interest×100%

30.Liquidity ratios

①Current ratio=current assets/current liabilities

②Quick ratio(acid test ratio)=current assets minus inventory/current liabilities

31.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)

32.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

33.The balanced scorecard:

①financial perspective②external perspective

③customer perspective④learning and innovation perspective

34.Benchmarking:

①Internal benchmarking

②Competitive benchmarking

③Functional benchmarking

④Strategic benchmarking

35.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.

36.Four aspects of'value'should be considered:

①Cost value

②Exchange value

③Utility value

④Esteem value

37.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.

38.RI=PBIT-Imputed interest*capital employed.

Possible to use different rates of interest for different types of assets;Cost of finance is being considered.

更多acca考试内容、考试资讯请查看中公acca

欢迎关注(中公教育会计考试频道)
及时掌握会计考试信息

微信咨询 回复“2022”领取备考大礼包
THE END  

声明:本站点发布的来源标注为“中公教育”的文章,版权均属中公教育所有,未经允许不得转载。

如果对你有帮助的话,就点个赞吧!

 猜你喜欢换一换  

 图书教材去APP查看更多图书

备考工具
退出

会计考试<

进入频道首页

会计从业资格

考试信息 考试题库 备考资料

初级会计职称

考试信息 考试题库 备考资料

中级会计职称

考试信息 考试题库 备考资料

注册会计师

考试信息 考试题库 备考资料

会计实操

会计账务 0基础/出纳实务 报税实务 实操软件 实务热点

acca

考试信息 备考资料 考试题库

税务师

考试信息 考试题库 备考资料

会计招聘

招聘信息 报考指南 网申报名 网申指导 笔试通知 面试通知 笔试题库 面试题库

财税法规库

政策解读 财政法规 税收法规 金融法规 经济法规 国际会计准则 审计法规 海关法规 工商法规 评估法规 考试相关法则

财经新闻

高级会计师

考试信息 备考资料 案例分析 经验分享

中级经济师

考试信息 考试题库 备考资料

各项目入口一键直达<

国家公务员

地方公务员

北京公务员

山东公务员

浙江公务员

江苏公务员

湖南公务员

辽宁公务员

吉林公务员

黑龙江公务员

上海公务员

四川公务员

广东公务员

天津公务员

云南公务员

湖北公务员

河南公务员

福建公务员

安徽公务员

河北公务员

重庆公务员

江西公务员

陕西公务员

贵州公务员

青海公务员

内蒙古公务员

宁夏公务员

新疆公务员

广西公务员

甘肃公务员

山西公务员

海南公务员

西藏公务员

事业单位招聘

公选/遴选考试

大学生村官

军人考试

教师考试

警法考试

选调生

三支一扶

农村信用社

申论热点

银行考试

医学考试

会计考试

在职硕士

医疗卫生招聘

社区工作者

考研

中公新闻

时事政治

行测

面试

申论

公益性岗位

国企招聘

乡镇公务员

防诈骗技巧

公基常识

一级消防工程师

投资者关系网站

公考问答

社会工作师

四六级

法考

软考

PMP

建设工程

IT培训

外语培训