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ACCA考試F2復(fù)習(xí)重點整理2016
ACCA考試《F2管理會計》主要內(nèi)容包括：成本與管理會計的性質(zhì)和目的;成本分類、性態(tài)和目的;商業(yè)數(shù)學(xué)和電子數(shù)據(jù)表;成本會計技術(shù)等。那么《F2管理會計》復(fù)習(xí)重點有哪些呢?下面跟yjbys小編一起來瞧瞧吧!
1.Target cost= target selling price – target profit = market price – desired profit margin.
2. cost gap= estimated cost – target cost.
3. TQM :
�、� preventing costs
�、� appraisal costs
�、� internal failure costs
�、� external failure cost
4. Alternative costing principle:
①ABC(activity based costing)
②Target costing
�、跮ife cycle
�、躎QM
5. Laspeyre=
6. Paashe price index=
7. Fisher =
8. Time series:
�、賢rend
�、趕easonal variation: ⑴ 加法模型sum to zero; ⑵ 乘法模型sum to 4
�、踓yclical variation
④random variation
9. pricipal budget factor 關(guān)鍵預(yù)算因子：be limited the activities
10. budget purpose :
�、賑ommunication
�、赾oordination
③compel the plan
�、躮otivative employees
�、輗esource 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，而是基于一個業(yè)務(wù)量的考慮，financail expression.
Flexible Budget: 包含了固定成本和變動成本，并且變動成本的變化是隨著業(yè)務(wù)量的變化而改變。
14. Flexible Budget 的優(yōu)點：
�、� recognize different cost behavior.
�、� improve quality and a comparison of like with like
③ help managers to forecast cost, revenue and profit.
15. Flexible Budget 的缺點：
1 假設(shè)太簡單。
2 需要更多的時間準(zhǔn)備預(yù)算編制。
16. Controllable cost is a “cost which can be influenced by ” its budget holder. 大部分的變動成本是可
控的，non-controllable cost 為inflation.
17. Budget Behavior :
�、� participate approach
�、� imposed budget
18. payback 投資回收期的缺點：
�、� ignore profitability
�、� the time value of money is ignored
3 沒有考慮項目后期帶來的經(jīng)濟(jì)利益
4 arbitray 武斷
19. payback 投資回收期的優(yōu)點：
�、� easy to calculate
�、� widely use
�、� minimize the effect of the risk and help liqidity
★ 如果在算投資回收期的時候，發(fā)生折舊，則需要加回折舊，因為折舊是非現(xiàn)金項目。
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. 永續(xù)年金=A/i
23.每年的匯報是相同的就查看年金現(xiàn)值系數(shù)表，不同的就查看年金系數(shù)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
�、贗RR< 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
�、莔aterial usage variance=(standard usage of actual output- actual usage) * standard price.
二.Direct Labor Variance
�、舠tandard 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
�、臫otal 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
�、臚ixed O.H. Expenditure variance= budget expenditure – actual expenditure
�、艶ixed O.H. volume = (actual output - budgeted volume) * standard hrs per unit * standard rate per hr.
�、荂apacity variance= (actual hrs worked – budgeted hrs worked) * standard rate per hr
�、菶fficiency 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
�、臩ales price variances = (actual price – budget price) * actual sales units
�、� Sales volume variances = (actual sales units –budget sales units) * standard profit per unit
(absorption)
�、荢ales 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:
�、貾urpose
②Strategy
�、跴olicies and standards of behavior
�、躒alues and culture
30. A critical success factor is a performance requirement that is fundamental to competitive
success.
31. Profitability ratios
�、賀eturn on capital employed (ROCE)
=profit before interest and tax /(shareholders’ funds+ long-term liabilities) × 100%
�、� 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
�、貲ebt-to-equity ratio=long-term liabilities / total equity × 100%
�、贗nterest cover=PBIT/ Interest× 100%
33. Liquidity ratios
�、貱urrent ratio =current assets/ current liabilities
�、赒uick ratio ( acid test ratio)=current assets minus inventory / current liabilities
34. Working capital ratios
①Inventory days= average inventory *365 / cost of sales
�、赗eceivables days= average trade receivables * 365 / sales
�、跴ayables 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 :
�、� financial perspective ② external perspective
�、� customer perspective ④ learning and innovation perspective
37. Benchmarking :
�、� Internal benchmarking
�、� Competitive benchmarking
�、� Functional benchmarking
�、� 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:
�、� Cost value
�、� Exchange value
�、� 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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