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ACCA-F2重要考點(diǎn)解析
2016年ACCA即將迎來一年四次考試，我們將第一時(shí)間公布考試相關(guān)內(nèi)容，請(qǐng)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(diǎn)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
④external 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(gè)業(yè)務(wù)量的考慮，financail expression.
Flexible Budget: 包含了固定成本和變動(dòng)成本，并且變動(dòng)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)：
�、� recognize different cost behavior.
�、� improve quality and a comparison of like with like ③ help managers to forecast cost, revenue and profit.
15. Flexible Budget 的缺點(diǎn)：
1假設(shè)太簡(jiǎn)單。
2需要更多的時(shí)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(dòng)成本是可 控的，non-controllable cost 為 inflation.
17.Budget Behavior :
�、� participate approach
�、趇mposed budget
17.payback 投資回收期的缺點(diǎn)：
① ignore profitability
�、� the time value of money is ignored
3 沒有考慮項(xiàng)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(diǎn)：
�、� 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(shí)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(bào)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
�、莔aterial usage variance=(standard usage of actual output- actual usage) * standard price.
二.Direct Labor Variance
⑴standard pay – actual pay
�、芁abor 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
⑴Total variable O.H. variance = standard cost – actual cost
�、芕ariable O.H. expenditure variance = (standard rate – actual rate) * actual hrs
⑶Variable O.H. efficiency variance = (standard hrs of actual output – actual hrs) * standard rate
四.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. 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
�、臩ales price variances = (actual price – budget price) * actual sales units
�、� Sales 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)
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
③Policies 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%
�、� 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
①Debt-to-equity ratio=long-term liabilities / total equity × 100% ②Interest 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
①Inventory 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. 1 Market share ②Innovation ③Growth ④Productivity ⑤Quality ⑥Social aspects
36. The balanced scorecard :
① financial perspective ② external perspective
�、� customer perspective ④ learning and innovation perspective
37. Benchmarking :
① 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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