ACCA F2全稱是Management Accounting，這一門課程是管理會計的內容，課程總體難度不大，差異分析的部分考試可能有些難度，另外一些財務比率的計算需要掌握，為今后的學習打好基礎。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關鍵預算因子：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假設太簡單。

2需要更多的時間準備預算編制。

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，因為折舊是非現金項目。

20.(1+real interst rate)*(1+inflation rate)=(1+nominal interest rate)

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