重点关注！ACCA考试科目F2重难点资料！
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.Targetcost=targetsellingprice_targetprofit=marketprice_desiredprofitmargin.
2.costgap=estimatedcost_targetcost.
3.TQM:
①preventingcosts
②appraisalcosts
③internalfailurecosts
④externalfailurecost
4.Alternativecostingprinciple:
①ABC(activitybasedcosting)
②Targetcosting
③Lifecycle
④TQM
8.Timeseries:
①trend
②seasonalvariation:⑴加法模型sumtozero;⑵乘法模型sumto4
③cyclicalvariation
④randomvariation
9.pricipalbudgetfactor关键预算因子：belimitedtheactivities
10.budgetpurpose:
①communication
②coordination
③compeltheplan
④motivativeemployees
⑤resourceallocation
11.Budgetcommittee的功能：①coordinated②administration
12.Budget:①functionbudget②masterbudget:1.P
L;2.B/S;3.CashFlow
13.FixedBudget:不是在于固不固定，而是基于一个业务量的考虑，financailexpression.
FlexibleBudget: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.FlexibleBudget的优点：
①recognizedifferentcostbehavior.
②improvequalityandacomparisonoflikewithlike
③helpmanagerstoforecastcost,revenueandprofit.
15.FlexibleBudget的缺点：
①假设太简单。
②需要更多的时间准备预算编制。
16.Controllablecostisa“costwhichcanbeinfluencedby”itsbudgetholder.大部分的变动成本是可控的，non-controllablecost为inflation.
17.BudgetBehavior:
①participateapproach
②imposedbudget
18.payback投资回收期的缺点：
①ignoreprofitability
②thetimevalueofmoneyisignored
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：
①easytocalculate
②widelyuse
③minimizetheeffectoftheriskandhelpliqidity
★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+realinterstrate)*(1+inflationrate)=(1+nominalinterestrate)
21.NPV=presentvalueoffuturenetcashflow_presentvalueofinitialcost
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:(basedoncashflowanalysis)
①IRR
gt;costofcapital,NPV
gt;0,worthtaking
②IRR
lt;costofcapital,NPV
lt;0,notworthwhile.
26.ARR=averageprofit/averageinvestment(ARR是基于profit)
Averageinvestment=(initialinvestment_residualvalue)/2
27.typeofstandard:
①basicstandard
②currentstandard
③idealstandard
④attainablestandard
28.Variance
ⅠMaterialVariance
⑴totalmaterialvariance=standardcost_actualcost
⑵materialpricevariance=(standardprice_actualprice)*actualquantity
⑶materialusagevariance=(standardusageofactualoutput-actualusage)*standardprice.
ⅡDirectLaborVariance
⑴standardpay_actualpay
⑵Laborratevariances=(standardrate_actualrate)*actualhrsofactualoutput
⑶Laborefficiencyvariances=(standardhrsofactualoutput_actualhrs)*standardrate
ⅢVariableproductionoverheadvariances
⑴TotalvariableO.H.variance=standardcost_actualcost
⑵VariableO.H.expenditurevariance=(standardrate_actualrate)*actualhrs
⑶VariableO.H.efficiencyvariance=(standardhrsofactualoutput_actualhrs)*standardrate
ⅣFixedO.H.expenditurevariance
⑴FixedO.H.Expenditurevariance=budgetexpenditure_actualexpenditure
⑵FixedO.H.volume=(actualoutput-budgetedvolume)*standardhrsperunit*standardrateperhr.
⑶Capacityvariance=(actualhrsworked_budgetedhrsworked)*standardrateperhr
⑷Efficiencyvariance=(standardhrsworkedforactualoutput_actualhrsworked)*standardrateperhr⑴+⑵：FixedO.H.totalvariance=fixedO.H.absorbed_actualexpenditure
ⅤSalesvariance
⑴Salespricevariances=(actualprice_budgetprice)*actualsalesunits
⑵Salesvolumevariances=(actualsalesunits_budgetsalesunits)*standardprofitperunit
(absorption)
⑶Salesvolumevariances=(actualsalesunits_budgetsalesunits)*standardCPU(marginalcosting)
ⅥIdletimevariances
Idletimevariance=(expectedidletime_actualidletime)*adjustedhrrate
29.Theelementsofamissionstatementincluding:
①Purpose
②Strategy
③Policiesandstandardsofbehavior
④Valuesandculture
30.Acriticalsuccessfactorisaperformancerequirementthatisfundamentaltocompetitivesuccess.
31.Profitabilityratios
①Returnoncapitalemployed(ROCE)
=profitbeforeinterestandtax/(shareholders’funds+long-termliabilities)×100%
②Returnonequity(ROE)=profitaftertax/shareholders’funds×100%
③Assetturnover=sales/capitalemployed×100%
=sales/(shareholders’funds+long-termliabilities)×100%
④Profitmargin=profitbeforeinterestandtax/sales×100%
Profitmargin×assetturnover=ROCE
32.Debtandgearingratios
①Debt-to-equityratio=long-termliabilities/totalequity×100%
②Interestcover=PBIT/Interest×100%
33.Liquidityratios
①Currentratio=currentassets/currentliabilities
②Quickratio(acidtestratio)=currentassetsminusinventory/currentliabilities
34.Workingcapitalratios
①Inventorydays=averageinventory*365/costofsales
②Receivablesdays=averagetradereceivables*365/sales
③Payablesdays=averagetradepayables*365/costofsales(orpurchases)
35.Non-financialperformancemeasures
Non-financialperformancemeasuresareconsideredtobeleadingindicatorsoffinancialperformance.
①Marketshare
②Innovation
③Growth
④Productivity
⑤Quality
⑥Socialaspects
36.Thebalancedscorecard:
①financialperspective
②externalperspective
③customerperspective
④learningandinnovationperspective
37.Benchmarking:
①Internalbenchmarking
②Competitivebenchmarking
③Functionalbenchmarking
④Strategicbenchmarking
38.Valueanalysisisaplanned,scientificapproachtocostreduction,whichreviewsthematerialcompositionofaproductandtheproduct
sdesignsothatmodificationsandimprovementscanbemadewhichdonotreducethevalueoftheproducttothecustomeroruser.
39.Fouraspectsof
value
shouldbeconsidered:
①Costvalue
②Exchangevalue
③Utilityvalue
④Esteemvalue
40.ROI=PBIT/capitalemployed*100%
Widelyusedandaccepted;Asarelativemeasureitenablescomparisonstobemadewithdivisionsorcompaniesofdifferentsizes.
41.RI=PBIT-Imputedinterest*capitalemployed.
Possibletousedifferentratesofinterestfordifferenttypesofassets;Costoffinanceisbeingconsidered.
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