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你可能喜欢ACCA F2干货笔记分享ACCA F2干货笔记分享泽稷网校ACCA百家号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 costs②appraisal costs③internal failure costs④external failure cost4.Alternative costing principle:①ABC(activity based costing)②Target costing③Life cycle④TQM8.Time series:①trend②seasonal variation:⑴加法模型⑵乘法模型sum to 4③cyclical variation④random variation9.pricipal budget factor关键预算因子：be limited the activities10.budget purpose:①communication②coordination③compel the plan④motivative employees⑤resource allocation11.Budget committee的功能：①coordinated②administration12.Budget:①function budget②master budget:1.P&L;2.B/S;3.Cash Flow13.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。14.Flexible Budget的优点：①recognize different cost behavior.②improve quality and a comparison of like with like③help managers to forecast cost,revenue and profit.15.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。16.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.17.Budget Behavior:①participate approach②imposed budget18.payback投资回收期的缺点：①ignore profitability②the time value of money is ignored③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：①easy to calculate②widely use③minimize 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。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 cost22.永续年金=A/i23.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:(based on cash flow analysis)①IRR&cost of capital,NPV&0,worth taking②IRR&cost of capital,NPV&0,not worthwhile.26.ARR=average profit/average investment(ARR是基于profit)Average investment=(initial investment–residual value)/227.type of standard:①basic standard②current standard③ideal standard④attainable standard28.Variance1．Material Variance⑴total material variance=standard cost–actual cost⑵material price variance=(standard price–actual price)*actual quantity⑶material usage variance=(standard usage of actual output-actual usage)*standard price.2．Direct Labor Variance⑴standard pay–actual pay⑵Labor rate variances=(standard rate–actual rate)*actual hrs of actual output⑶Labor efficiency variances=(standard hrs of actual output–actual hrs)*standard rate3．Variable production overhead variances⑴Total variable O.H.variance=standard cost–actual cost⑵Variable O.H.expenditure variance=(standard rate–actual rate)*actual hrs⑶Variable O.H.efficiency variance=(standard hrs of actual output–actual hrs)*standard rate4．Fixed O.H.expenditure variance⑴Fixed O.H.Expenditure variance=budget expenditure–actual expenditure⑵Fixed 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 hr⑷Efficiency 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 expenditure5．Sales variance⑴Sales price variances=(actual price–budget price)*actual sales units⑵Sales 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 variancesIdle time variance=(expected idle time–actual idle time)*adjusted hr rate29.The elements of a mission statement including:①Purpose②Strategy③Policies and standards of behavior④Values and culture30.A critical success factor is a performance requirement that is fundamental to competitivesuccess.31.Profitability ratios①Return 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=ROCE32.Debt and gearing ratios①Debt-to-equity ratio=long-term liabilities/total equity×100%②Interest cover=PBIT/Interest×100%33.Liquidity ratios①Current ratio=current assets/current liabilities②Quick ratio(acid test ratio)=current assets minus inventory/current liabilities34.Working capital ratios①Inventory days=average inventory*365/cost of sales②Receivables days=average trade receivables*365/sales③Payables days=average trade payables*365/cost of sales(or purchases)35.Non-financial performance measuresNon-financial performance measures are considered to be leading indicators of financial performance.①Market share②Innovation③Growth④Productivity⑤Quality⑥Social aspects36.The balanced scorecard:①financial perspective②external perspective③customer perspective④learning and innovation perspective37.Benchmarking:①Internal benchmarking②Competitive benchmarking③Functional benchmarking④Strategic benchmarking38.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:①Cost value②Exchange value③Utility value④Esteem value40.ROI=PBIT/capital employed*100%WideAs 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 diffeCost of finance is beingconsidered.本文由百家号作者上传并发布，百家号仅提供信息发布平台。文章仅代表作者个人观点，不代表百度立场。未经作者许可，不得转载。泽稷网校ACCA百家号最近更新：简介:分享ACCA最新资讯，学霸考经，实用ACCA资料作者最新文章相关文章 上传我的文档
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