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      2. ACCA-F2重要考點解析

        時間:2024-07-20 15:10:34 ACCA 我要投稿
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        ACCA-F2重要考點解析

          2016年ACCA即將迎來一年四次考試,我們將第一時間公布考試相關內容,請各位考生密切關注應屆畢業生ACCA,預祝大家順利通過ACCA考試。今天為大家帶來的是ACCA F2重要考點解析

          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 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: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,而是基于一個業務量的考慮,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務量的變化而改變。

          14. Flexible Budget 的優點:

          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 :

          ① participate approach

          ②imposed budget

          17.payback 投資回收期的缺點:

          ① ignore profitability

          ② the time value of money is ignored

          3 沒有考慮項目后期帶來的經濟利益

          4 arbitray 武斷

          18.payback 投資回收期的優點:

          ① easy to calculate ② widely use

          ③ minimize the effect of the risk and help liqidity

          ★ 如果在算投資回收期的時候,發生折舊,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)

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

          22.永續年金=A/i

          23.每年的匯報是相同的就查看年金現值系數表,不同的就查看年金系數表。

          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.

        【ACCA-F2重要考點解析】相關文章:

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            ACCA-F2重要考點解析

              2016年ACCA即將迎來一年四次考試,我們將第一時間公布考試相關內容,請各位考生密切關注應屆畢業生ACCA,預祝大家順利通過ACCA考試。今天為大家帶來的是ACCA F2重要考點解析

              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 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: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,而是基于一個業務量的考慮,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務量的變化而改變。

              14. Flexible Budget 的優點:

              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 :

              ① participate approach

              ②imposed budget

              17.payback 投資回收期的缺點:

              ① ignore profitability

              ② the time value of money is ignored

              3 沒有考慮項目后期帶來的經濟利益

              4 arbitray 武斷

              18.payback 投資回收期的優點:

              ① easy to calculate ② widely use

              ③ minimize the effect of the risk and help liqidity

              ★ 如果在算投資回收期的時候,發生折舊,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)

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

              22.永續年金=A/i

              23.每年的匯報是相同的就查看年金現值系數表,不同的就查看年金系數表。

              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.

            【ACCA-F2重要考點解析】相關文章:

            SSAT考試重要考點解析10-20

            ACCA-F3重要考點解析09-24

            執業藥師考點:阿司匹林解析08-25

            小升初考試語文考點解析201606-28

            托福聽力考試考點解析09-03

            執業藥師考點:解析氨A非咖05-19

            2017年執業藥師考試重要考點09-04

            關于沙盤模擬的重要性解析08-16

            托福閱讀考試信息題考點解析08-26

            2017年托福語法專項考點解析09-05