更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

就业前景

报考流程

考试日历

资料中心

注册流程

准考证

免费题库

全部

acca f2重点：acca f2考试重点整理

来源：高顿网校 2016-03-24

　　1.Target cost= target selling price – target profit = market price – desired profit margin.

　　2.cost gap= estimated cost – target cost.

　　3.TQM :

　　①preventing costs

　　② appraisal costs

　　③ internal failure costs

　　④external failure cost

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

　　③Life cycle ④TQM

　　4.Laspeyre=

　　5.Paashe price index=

　　7.Fisher =

　　8.Time series: ①trend

　　②seasonal variation: ⑴ 加法模型 sum to zero; ⑵ 乘法模型 sum to 4 ③cyclical variation

　　④random variation

　　9.pricipal budget factor 关键预算因子：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：

　　① 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 :

　　① participate approach

　　②imposed budget

　　17.payback 投资回收期的缺点：

　　① ignore profitability

　　② the time value of money is ignored

　　3 没有考虑项目后期带来的经济利益

　　4 arbitray 武断

　　18.payback 投资回收期的优点：

　　① easy to calculate ② widely use

　　③ 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) ①IRR> cost of capital, NPV >0, worth taking

　　②IRR< 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

　　⑴total material variance= standard cost –actual cost

　　⑵material price variance= (standard price – actual price )* actual quantity

　　⑶material usage variance=(standard usage of actual output- actual usage) * standard price.

　　二．Direct Labor Variance

　　⑴standard 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

　　⑴Total variable O.H. variance = standard cost – actual cost

　　⑵Variable 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

　　⑴Fixed O.H. Expenditure variance= budget expenditure – actual expenditure

　　⑵Fixed 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

　　⑴+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

　　⑵ 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:

　　①Purpose 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

　　①Return 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

　　①Debt-to-equity ratio=long-term liabilities / total equity × 100% ②Interest cover=PBIT/ Interest× 100%

　　33. Liquidity ratios

　　①Current ratio =current assets/ current liabilities

　　②Quick 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

　　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 :

　　① financial perspective ② external perspective

　　③ customer perspective ④ learning and innovation perspective

　　37. Benchmarking :

　　① Internal benchmarking

　　② 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

　　② 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.

　　高顿网校温馨提醒

　　为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunaccaACCA分享与交流QQ群：227573128

　　ACCA考试免费题库【手机题库下载】| 在线直播

　　ACCA高清网课免费体验 ACCA名师精品班免费试听

　　精彩推荐：

ACCA到底是什么意思？

ACCA特许公认会计师职业发展与分析

ACCA考试常见问题解析

ACCA备考辅导专题

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【整理版】ACCA各科目历年真题

真题高频考点，刷题全靠这份资料

下载合集

acca全科学习思维导图

梳理核心考点，一图看懂全部章节

下载合集

2023年acca考纲解析

覆盖科目重难点,备考按照计划走

acca备考热门问题解答

acca考试怎么搭配科目？: 建议优先选择相关联的科目进行搭配报考，这样可以提高备考效率，减轻备考压力，1、F1-F4：为随时机考科目，难度较低，这里可以自行随意选择考试顺序。2、F5-F9：如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7（8）再考F8（7），这就要取决你一次想考几门。3、P阶段：选修科目中，建议企业首选AFM！第二部分科目进行选择，如果AA和SBR掌握学生更好，可以通过选择AAA，如果SBL掌握的好，可以自己选择APM。