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ACCA F2考试这些知识点你都造吗?
时间: 2016-07-29 来源:浦江财经 作者:flora 点击:
距离9月ACCA考试只剩1多月时间了,这会应该是众考生ACCA备考冲刺的阶段了吧。今天浦江财经把ACCA F2一些知识点整理一下给你们,希望对各位考生有帮助。

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:
 
·ABC(activity based costing)
·Target costing
·Life cycle
·TQM
 
5. Laspeyre
 
6. Paashe price index
 
7. Fisher 
 
8. Time series:
 
·trend
·seasonal variation: (1)加法模型sum to zero; (2)乘法模型sum to 4
·cyclical variation
·random variation
 
9. pricipal budget factor关键预算因子:be limited the activities
 
10. budget purpose:
 
·communication
·coordination
·compel the plan
·motivative employees
·resource allocation
 
11. Budget committee 的功能: (1)coordinated; (2)administration
 
12. Budget: (1)function budget; (2)master budget-a. P&L; b. B/S; c. Cash Flow
 
13. 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:
 
·recognize different cost behavior.
·improve quality and a comparison of like with like
·help managers to forecast cost, revenue and profit.
 
15. Flexible Budget 的缺点:
 
·假设太简单。
·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:
 
·participate approach
·imposed budget
 
18. payback 投资回收期的缺点:
 
·ignore profitability
·the time value of money is ignored
·没有考虑项目后期带来的经济利益
·arbitray 武断
 
19. payback 投资回收期的优点:
 
·easy to calculate
·widely use
·minimize 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 cost
 
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: (based on cash flow analysis)
 
·IRR>cost of capital, NPV>0, worth taking
·IRR<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: 
 
·basic standard 
·current standard 
·ideal standard 
·attainable standard
 
28. Variance
 
Material Variance
 
(1)total material variance=standard cost–actual cost
(2)material price variance=(standard price–actual price )*actual quantity
(3)material usage variance=(standard usage of actual output-actual usage)*standard price.
 
Direct Labor Variance
 
(1)standard pay–actual pay
(2)Labor rate variances= (standard rate–actual rate)*actual hrs of actual output
(3)Labor efficiency variances=(standard hrs of actual output–actual hrs)*standard rate
 
Variable production overhead variances
 
(1)Total variable O.H. variance=standard cost–actual cost
(2)Variable O.H. expenditure variance=(standard rate–actual rate)*actual hrs
(3)Variable O.H. efficiency variance=(standard hrs of actual output–actual hrs)*standard rate
 
Fixed O.H. expenditure variance
 
·Fixed O.H. Expenditure variance= budget expenditure–actual expenditure
·Fixed O.H. volume=(actual output-budgeted volume)*standard hrs per unit*standard rate per hr.
·Capacity variance=(actual hrs worked–budgeted hrs worked)*standard rate per hr
·Efficiency variance=(standard hrs worked for actual output–actual hrs worked)*standard rate per hr
·(1)+(2): Fixed O.H. total variance=fixed O.H. absorbed–actual expenditure
 
Sales variance
 
·Sales price variances=(actual price–budget price)*actual sales units
·Sales volume variances=(actual sales units–budget sales units)*standard profit per unit  (absorption)
·Sales volume variances=(actual sales units–budget sales units)*standard CPU (marginal costing)
 
Idle time variances
 
Idle time variance = (expected idle time–actual idle time)*adjusted hr rate
 
29. The elements of a mission statement including:
 
·Purpose
·Strategy
·Policies and standards of behavior
·Values and culture
 
30. A critical success factor is a performance requirement that is fundamental to competitive success.
 
31. Profitability ratios
 
·Return 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%
·Asset turnover=sales/capital employed× 100%=sales/(shareholders' funds+long-term liabilities)×100%
·Profit margin= profit before interest and tax/sales×100%
·Profit margin×asset turnover = ROCE
 
32. Debt and gearing ratios
 
·Debt-to-equity ratio=long-term liabilities/total equity×100%
·Interest cover=PBIT/Interest×100%
 
33. Liquidity ratios
 
·Current ratio=current assets/current liabilities
·Quick ratio (acid test ratio)=current assets minus inventory/current liabilities
 
34. Working capital ratios
 
·Inventory days=average inventory*365/cost of sales
·Receivables days=average trade receivables*365/sales
·Payables 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 
·Innovation 
·Growth 
·Productivity 
·Quality 
·Social aspects
 
36. The balanced scorecard :
 
·financial perspective 
·external perspective
·customer perspective
·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
·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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