发表时间:2016-12-28 11:35 编辑:金程ACCA 告诉小伙伴:

ACCAF2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:

  干货| ACCA F2学习笔记整理汇总!

  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 :

  ① preventing costs

  ② appraisal costs

  ③ internal failure costs

  ④ external failure cost


  4. Alternative costing principle:

  ①ABC(activity based costing)

  ②Target costing

  ③Life cycle


  5. Time series:


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

  ③cyclical variation

  ④random variation

  6. pricipal budget factor 关键预算因子: be limited the activities

  7. budget purpose :



  ③compel the plan

  ④motivative employees

  ⑤resource allocation

  8. Budget committee 的功能 :①coordinated ②administration

  9. Budget : ①function budget ②master budget : 1. P&L ; 2. B/S ; 3. Cash Flow

  10. 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。

  11. 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.

  12. 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。

  13. 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.

  14. Budget Behavior :

  ① participate approach

  ② imposed budget

  15. 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

  16. 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。

  17.(1+ real interst rate)*(1+inflation rate)  = ( 1+ nominal interest rate)

  18. NPV  = present value of future net cash flow – present value of initial cost

  19. 永续年金 =A/i



  21.EAR =CAR=APR=(1+r/n)n – 1 有效年利率

  22.IRR:(based on cash flow analysis)

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

  ②IRR< cost of capital, NPV <0, not worthwhile.

  23.ARR =average profit/ average investment (ARR 是基于profit)

  Average investment  = (initial investment – residual value)/2

  24. type of standard:

  ①basic standard

  ②current standard

  ③ideal standard

  ④attainable standard


  1.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.

  2.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

  3.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

  4.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

  5.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


  ⑶Sales volume variances = (actual sales units –budget sales units) * standard CPU (marginal costing)

  6.Idle time variances

  Idle time variance = (expected idle time – actual idle time)* adjusted hr rate

  26. The elements of a mission statement including:



  ③Policies and standards of behavior

  ④Values and culture

  27. A critical success factor is a performance requirement that is fundamental to competitive success.

  28. 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

  29. Debt and gearing ratios

  ①Debt-to-equity ratio=long-term liabilities / total equity × 100%

  ②Interest cover=PBIT/ Interest× 100%

  30. Liquidity ratios

  ①Current ratio =current assets/ current liabilities

  ②Quick ratio ( acid test ratio)=current assets minus inventory / current liabilities


  31. 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)

  32. Non-financial performance measures

  Non-financial performance measures are considered to be leading indicators of financial performance.

  ① Market share





  ⑥Social aspects

  33. The balanced scorecard :

  ① financial perspective ② external perspective

  ③ customer perspective ④ learning and innovation perspective

  34. Benchmarking :

  ① Internal benchmarking

  ② Competitive benchmarking

  ③ Functional benchmarking

  ④ Strategic benchmarking

  35. 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.

  36. Four aspects of ';value'; should be considered:

  ① Cost value

  ② Exchange value

  ③ Utility value

  ④Esteem value

  37. 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.

  38. 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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