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ACCA F2全稱是Management Accounting，這一門課程是管理會計的內(nèi)容，課程總體難度不大，差異分析的部分考試可能有些難度，另外一些財務(wù)比率的計算需要掌握，為今后的學(xué)習(xí)打好基礎(chǔ)。
1.Target cost=target selling price–target profit=market price–desired profit margin.
2.cost gap=estimated cost–target cost.
3.TQM:
?、賞reventing costs
?、赼ppraisal costs
?、踚nternal failure costs
④external failure cost
4.Alternative costing principle:
?、貯BC(activity based costing)
②Target costing
?、跮ife cycle
④TQM
8.Time series:
①trend
?、趕easonal variation:⑴加法模型sum to zero;⑵乘法模型sum to 4
③cyclical variation
?、躵andom variation
9.pricipal budget factor關(guān)鍵預(yù)算因子：be limited the activities
10.budget purpose:
?、賑ommunication
?、赾oordination
?、踓ompel the plan
?、躮otivative employees
?、輗esource 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，而是基于一個業(yè)務(wù)量的考慮，financail *.
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(diǎn)：
?、賠ecognize different cost behavior.
?、趇mprove quality and a comparison of like with like
③help managers to forecast cost,revenue and profit.
15.Flexible Budget的缺點(diǎn)：
1假設(shè)太簡單。
2需要更多的時間準(zhǔn)備預(yù)算編制。
17.Budget Behavior:
?、賞articipate approach
?、趇mposed budget
18.payback投資回收期的缺點(diǎn)：
?、賗gnore profitability
②the time value of money is ignored
?、蹧]有考慮項(xiàng)目后期帶來的經(jīng)濟(jì)利益
④arbitray武斷
19.payback投資回收期的優(yōu)點(diǎn)：
?、賓asy to calculate
?、趙idely use
③minimize 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?yàn)檎叟f是非現(xiàn)金項(xiàng)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:
?、賐asic standard
?、赾urrent standard
?、踚deal standard
?、躠ttainable standard
28.Variance
1．Material Variance
?、舤otal material variance=standard cost–actual cost
?、苖aterial price variance=(standard price–actual price)*actual quantity
?、莔aterial usage variance=(standard usage of actual output-actual usage)*standard price.
2．Direct Labor Variance
?、舠tandard pay–actual pay
⑵Labor rate variances=(standard rate–actual rate)*actual hrs of actual output
?、荓abor efficiency variances=(standard hrs of actual output–actual hrs)*standard rate
3．Variable production overhead variances
?、臫otal variable O.H.variance=standard cost–actual cost
?、芕ariable O.H.expenditure variance=(standard rate–actual rate)*actual hrs
?、荲ariable O.H.efficiency variance=(standard hrs of actual output–actual hrs)*standard rate
4．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
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
?、臩ales price variances=(actual price–budget price)*actual sales units
⑵Sales 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)
6．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 competitivesuccess.
31.Profitability ratios
①Return on capital employed(ROCE)
=profit before interest and tax/(shareholders’funds+long-term liabilities)×100%
?、赗eturn on equity(ROE)=profit after tax/shareholders’funds×100%
?、跘sset turnover=sales/capital employed×100%
=sales/(shareholders’funds+long-term liabilities)×100%
?、躊rofit 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
①Current ratio=current assets/current liabilities
?、赒uick ratio(acid test ratio)=current assets minus inventory/current liabilities
34.Working capital ratios
?、買nventory days=average inventory*365/cost of sales
②Receivables 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.
?、費(fèi)arket share
?、贗nnovation
?、跥rowth
?、躊roductivity
?、軶uality
?、轘ocial aspects
36.The balanced scorecard:
①financial perspective②external perspective
?、踓ustomer perspective④learning and innovation perspective
37.Benchmarking:
?、買nternal benchmarking
?、贑ompetitive benchmarking
?、跢unctional 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:
?、貱ost value
?、贓xchange value
③Utility value
?、蹺steem 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 beingconsidered.
