ACCA-F2重要考點解析

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ACCA-F2重要考點解析

　　2016年ACCA即將迎來一年四次考試，我們將第一時間公布考試相關(guān)內(nèi)容，請各位考生密切關(guān)注應(yīng)屆畢業(yè)生ACCA，預(yù)祝大家順利通過ACCA考試。今天為大家?guī)淼氖茿CCA F2重要考點解析

　　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

　�、� appraisal costs

　�、� internal failure costs

　�、躤xternal failure cost

　　3.Alternative costing principle: ①ABC(activity based costing) ②Target costing

　�、跮ife cycle ④TQM

　　4.Laspeyre=

　　5.Paashe price index=

　　7.Fisher =

　　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 :

　　①communication ②coordination ③compel the plan ④motivative employees ⑤resource 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.

　　② 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 :

　　① participate approach

　�、趇mposed budget

　　17.payback 投資回收期的缺點：

　　① 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

　　18.payback 投資回收期的優(yōu)點：

　�、� easy to calculate ② 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

　�、舤otal material variance= standard cost –actual cost

　�、苖aterial price variance= (standard price – actual price )* actual quantity

　　⑶material 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

　�、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

　　四.Fixed O.H. expenditure variance

　　⑴Fixed 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. 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 hr

　�、�+⑵：Fixed O.H. total variance= fixed O.H. absorbed – actual expenditure

　　五.Sales variance

　　⑴Sales 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 ④Values 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%

　　② 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% ②Interest cover=PBIT/ Interest× 100%

　　33. Liquidity ratios

　�、貱urrent ratio =current assets/ current liabilities

　　②Quick 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

　　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. 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 ③ Functional benchmarking ④ 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: ① Cost value

　�、� Exchange value ③ 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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