ACCA F2全稱是Management Accounting,這一門課程是管理會計的內(nèi)容,課程總體難度不大,差異分析的部分考試可能有些難度,另外一些財務(wù)比率的計算需要掌握,為今后的學習打好基礎(chǔ)。以下是學員整理的一些F2學習筆記供新學員參考:
1.Target cost=target selling price–target profit=market price–desired profit margin.
2.cost gap=estimated cost–target cost.
3.TQM:
①preventing costs
②appraisal costs
③internal failure costs
④external failure cost
4.Alternative costing principle:
①ABC(activity based costing)
②Target costing
③Life cycle
④TQM
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:①coordinated②administration
12.Budget:①function budget②master budget:1.P&L;2.B/S;3.Cash Flow
13.Fixed Budget:不是在于固不固定,而是基于一個業(yè)務(wù)量的考慮,financail expression.
Flexible Budget:包含了固定成本和變動成本,并且變動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:
①recognize different cost behavior.
②improve quality and a comparison of like with like
③help managers to forecast cost,revenue and profit.
15.Flexible Budget的缺點:
1假設(shè)太簡單。
2需要更多的時間準備預(yù)算編制。
16.Controllable cost is a“cost which can be influenced by”its budget holder.大部分的變動成本是可控的,non-controllable cost為inflation.
17.Budget Behavior:
①participate approach
②imposed budget
18.payback投資回收期的缺點:
①ignore profitability
②the time value of money is ignored
③沒有考慮項目后期帶來的經(jīng)濟利益
④arbitray武斷
19.payback投資回收期的優(yōu)點:
①easy to calculate
②widely use
③minimize the effect of the risk and help liqidity
★如果在算投資回收期的時候,發(fā)生折舊,則需要加回折舊,因為折舊是非現(xiàn)金項目。
20.(1+real interst rate)*(1+inflation rate)=(1+nominal interest rate)
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