<dfn id="w48us"></dfn><ul id="w48us"></ul>
  • <ul id="w48us"></ul>
  • <del id="w48us"></del>
    <ul id="w48us"></ul>
  • ACCA-F2重要考點解析

    時間:2024-07-20 15:10:34 ACCA 我要投稿
    • 相關推薦

    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

    主站蜘蛛池模板: 久久夜色精品国产亚洲| 国产成人无码精品一区在线观看 | 亚洲精品欧美精品日韩精品| 精品亚洲欧美高清不卡高清| 午夜精品一区二区三区免费视频 | 尤物yw午夜国产精品视频| 97精品国产97久久久久久免费| 国精品午夜福利视频不卡麻豆| 亚洲精品99久久久久中文字幕 | 香港三级精品三级在线专区 | 一区二区国产精品 | 精品无码AV一区二区三区不卡 | 久久久精品久久久久久 | 亚洲精品视频免费观看| 国产精品日韩欧美久久综合| 91精品国产91久久综合| 无码人妻精品一区二区三区久久 | 91亚洲国产成人久久精品| 国产精品免费大片| 久久亚洲中文字幕精品有坂深雪| 久久久久国产精品麻豆AR影院 | 国产精品无码久久综合网| 2021国产成人精品国产| 日韩人妻无码精品久久久不卡| 午夜精品久久久内射近拍高清| 精品视频久久久久| 国产日韩久久久精品影院首页| 一级成人精品h| 日韩精品免费在线视频| 亚洲精品你懂的| 亚洲综合一区二区国产精品| 亚洲国产精品久久久久网站| 亚洲第一精品在线视频| 一区二区三区日韩精品| 日韩精品国产自在久久现线拍| 亚洲精品高清视频| 99久久国产综合精品五月天喷水 | 久久精品国产亚洲7777| 国产在线精品一区二区高清不卡| 国产精品成人h片在线| 国产福利电影一区二区三区,亚洲国模精品一区 |