ACCA考试回顾,《F2管理会计》讲义辅导(37)
ACCA考试回顾,《F2管理会计》讲义辅导(18)
2. Absorption process
3. Predetermined absorption rate
4. Under/over absorbed
5. Blanket absorption rate VS. separate absorption rate
6.1 Absorption costing
Absorption costing is a method of costing in which the costs of an item are built up as the sum of direct costs and a fair share of overhead costs, to obtain a full cot of a fully-absorbed cost.
Overhead costs are costs that cannot be economically directly to cost units. Overheads are another term for indirect costs.
Overhead costs are charged to a cost centre, which mig 1
Direct labour 1
Direct expense 1
Direct cost 3
Production overhead 1
Full production cost 4
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6. Ledger entries for manufacturing cost
7. Non-manufacturing overheads
ACCA F2考试科目详细介绍
关于ACCA F2小编在这里就接上篇的F1给大家详细的介绍一下吧。
就从ACCA的科目简介，主要内容，考试形式学习内容等方面给大家详细介绍一下吧;
科目简介
F2管理会计是F5业绩管理和P5高级业绩管理两门课的基础。
F2 课程主要向学员介绍了管理会计体系的主要元素以及管理会计如何发挥支持企业决策，制定企业决策的作用。
主要包括管理会计，管理信息，成本会计，预算和标准成本，业绩衡量，短期决策方法。
处理基本的成本信息，并能向管理层提供能用作预算和决策的信息。
在这个过程中，成本会计的内容是比较难以理解的，需要同学们重点关注和理解实质。
科目非常偏重计算，需要同学在理解管理会计相关知识逻辑之后进行大量数字运算。
主要内容
1. 管理会计的起源、性质、成本会计的相关内容
2. 成本管理技术如何作为管理会计的重要技术被应用于商业世界
3. 企业预算编制的准备、标准成本法以及成本分析模型
4. 企业绩效的评估及提升企业绩效的方法
考试形式及题型
考试为机考，没有固定考试时间限制，提前预约机考中心即可参加考试，提交试卷之后即出成绩，50分通过。
Seciton A
35道选择题或填空题，每个2分，共70分。
Seciton B
3道大题，每个题有3-4个任务题，每道大题10分，共30分。
学习建议
F2中计算题和文字题各占50%。
文字题以理解为主，计算题需要在理解知识点后，多做习题，达到一定的熟练程度，从而能够进行正确的计算。
考试前需要保证至少做两遍题目，第一遍所有的题目都要完成，第二遍着重于重难点题目。
ACCA考试回顾,《F2管理会计》讲义辅导(17)
ACCA考试回顾，《F2管理会计》讲义辅导(17)本文由高顿ACCA整理发布，转载请注明出处5.2 Remuneration methods:Time –based systemTotal wages = （hours worked x basic rate of pay per hour）+ （overtime hours worked x overtime premium per hour）Basic rate per hourWage earners are usually paid a basic rate of pay for each hour they work.Wages = hours worked x rate of pay per hourOvertime premiumOvertime is time in excess of the basic hours for a period. Usually, overtime hours are paid at a higher rate（premium rate）than the basic hourly rate. The excess in addition to the basic rate of pay per hour is called overtime premium.Idle timeIdle time has a cost because employees will still be paid their basic wage or salary for these unproductive hours and so there should be a record of idle time.● Profit –sharing schemesA profit sharing scheme is a scheme in which employees receive a certain proportion of their company’s year-end profits（the size of their bonus being related to their position in the company and the length of their employment to date）● Incentive schemes involving sharesA share option scheme is a scheme which gives its members the right to buy shares in the company for which they work at a set date in the future and at a price usually determined when the scheme is set up.An employee share ownership plan is a scheme which acquires shares on behalf of a number of employees, and it must distribute these shares within a certain number of years of acquisition.● Value added incentive schemesValue added is an alternative to profit as a business performance measure and it can be used as the basis of an incentive scheme.Value added= sales – cost of bought in materials and services更多ACCA资讯请关注高顿ACCA官网：X。
ACCA考试回顾,《F2管理会计》讲义辅导(15)
ACCA考试回顾，《F2管理会计》讲义辅导(15)本文由高顿ACCA整理发布，转载请注明出处4.4 Reorder levelThe re-order level is the level of stockholding at which a fresh order is placed with a supplier.Re-order level = maximum supply lead time （in days or weeks）maximum daily or weekly demand for the item.Example 4:The daily demand for stock item is expected to be not less than 60 tons and not more than 100 tons. The lead time between placing an order and receiving delivery from the supplier will be between one and three days. What should be the re-order level?Solution:Minimum demand = 60 Maximum demand = 100Minimum lead time = 1 days Maximum lead time = 3 daysReorder level = 100 tons x 3 days = 300 tonsWhat stock control system to use?Minimum stock levelThe minimum stock level for an item of stock is a warning level.Minimum stock level = re-order level –（average demand for the item eachday/month x average length of lead time in days/months）Maximum stock levelThe maximum stock level is a stock level that should never be exceeded.Maximum stock level = reorder level + reorder quantity –（minimum usage per day x Minimum lead time per order）更多ACCA资讯请关注高顿ACCA官网：。
ACCA考试知识点：你对将要考试的F2了解多少
不知道有没有小伙伴有过这样的一种体会：每个阶段的考试科目在复习备考的时候，往往是一上来就疯狂的刷题。
根本来不及对他有一个大致的了解，后期的备考套路也不是很明确。
下面就让中公财经小编给大家详细介绍一下吧;01特征学习过F1的同学都知道，会计的主要作用是提供有效的信息。
而会计又被分为财务会计和管理会计，其中，财务会计的主要服务对象是给外部的使用者，管理会计则主要是企业内部的管理人员。
§ Plan计划§ Decision-making做决策§ Control控制计划和做决策，同学们应该都理解，那么Control是怎么做的呢?事实上，控制就是把我们实际发生的结果与之前的预计进行对比，并且分析差异的一个过程。
managers会根据实际结果和预算的差异对下一期的预算进行调整，也就是说，这个结果会影响到下一期计划这个过程，那么又回到了第一步，所以说他的工作是一个闭环。
而管理会计需要做的，就是给这些managers提供有效的信息，使他们可以完成这样一个工作的闭环。
换句话说，F2的主要特征就是围绕着这样一个工作闭环来进行展开的。
02功能一个财务总监如何决定一笔支出是否应该授权，他自然会看一下这笔支出是否跟之前的预算相符，是否在之前的预算范围之内，如果在，这笔支出就可以授权，反之不可以。
1、Budget 预算做出这笔预算的人，自然就是管理会计。
所以说Budget，做预算就是F2教给学生的第一项技能。
做预算就是做计划，计划的自然就是企业当中一大堆的支出，决定什么样的钱该花，什么样的钱不该花。
这就便是第二部分——成本管理。
2、Cost management 成本管理如果做预算的时候发现下一期需要花的钱少于企业的自有资金，也就是企业里面的钱多了，为了使多余出来的这部分资金不贬值，那么需要做的便是投资。
3、Investment appraisal 投资评估所以第三个技能叫做投资评估，评估这个计划、这个项目是否应该投资，除此之外，财务总监需要每时每刻掌握企业的运营情况。
ACCA考试回顾,《F2管理会计》讲义辅导(31)
ACCA考试回顾，《F2管理会计》讲义辅导(31)本文由高顿ACCA整理发布，转载请注明出处7.4 Reconciling profitsIf inventory levels increase between the beginning and end of a period, absorption costing will report the higher profit. This is because some of the fixed production overheads incurred during the period will be carried forward in closing inventory （which reduces cost of sales）to be set against sales revenue in the following period instead of being written off in full against profit in the period concerned.If inventory levels decrease, absorption costing will report the lower profit because as well as the fixed overhead incurred, fixed production overhead which had been carried forward in opening inventory is released and is also included in cost of sales.Continue with Example 4$Marginal cost profit 26,640Adjust for fixed overhead included in inventoryInventory increase of 40000 units x $1.2550Absorption costing profit 26,690Example 6:When opening inventories were 8500 litres and closing inventories 6750 litres, a firm had a profit of $62100 using marginal costing.Assuming that the fixed overhead absorption rate was $3 per litre, what would be the profit using absorption costing?A. $41,850B. $56,850C. $67,350D. $82,350Solution:Difference in profit = （8500 – 6750）x $3/litre = $5,250Since inventory levels reduced, the absorption costing profit will be lower than the marginal costing profit.Absorption costing profit = $62100 - $5250 = $56850更多ACCA资讯请关注高顿ACCA官网：。
泽稷教育 ACCA F2复习经验总结
ACCA F2复习经验总结
ACCA F2大家都学习的怎么样了？今天和大家讨论一下F2的复习过程。
F2应该是三科中最简单，也最容易让非会计类专业的同学上手的一科。
F2和F3教材的第一章中都提到Types of Accounting分为Management Accounting 和Financial Accounting。
Management Accounting主要是企业内部用于成本控制，预算及决策的管理会计，全科教材围绕着Labour，Overhead，Material等与企业生产成本相关的因素进行不同需要的数学计算，以达到最大化利用企业有限资源和取得最大化利润的目的。
上课前，最好先预习，扫清不懂的单词和专业术语，尽可能的理解教材；到老师讲课的时候，你就不会象听天书那么云山雾罩啦，课后按老师的要求完成家庭作业，这样在老师的讲解和指导下，对F2有一定的了解。
10天的时间应该是足够的看书和做题的。
我的方法是把14章分配成7天完成，1天2章节，看完书后再做Exam Kit的题，做错了，再反复看书，然后看答案，掌握解题方法。
还有二三天的时间可以做一下学校发的Assessment和Revision Mock，算是对自己复习情况的检测，最后针对有错误的地方重点复习。
一般情况下有两种考试形式可以选择，机考和外部统考，我个人认为F2相对简单，所以选择机考比较好，一是机考考试时间比较灵活，在ACCA规定的机考
时间内可以任意选择重复考试；二是当时就能知道成绩，如果通过了也能集中精力复习其他科目。
提醒大家注意的是，F2的机考有少量填空题。
文章来源：泽稷网校
X。
ACCA考试回顾,《F2管理会计》讲义辅导(29)
ACCA考试回顾，《F2管理会计》讲义辅导(29)本文由高顿ACCA整理发布，转载请注明出处7.2 ContributionContribution is short for “contribution to fixed costs and profits. The idea is that after deducting the variable costs from sales, the figure remaining is the amount that contributions to fixed costs and once fixed costs are covered to profits.● If total contribution exceeds fixed costs, a profit is made● If total contribution exactly equals fixed costs, no profit or loss is made● If total contribution is less than fixe d costs, there will be a lossContribution = Sales – Variable costExample 2:Variable cost = $6 per unitSales price = $10 per unitNo opening inventoryProduction = 20000 unitsFixed cost = $45000Required: calculate the contribution and profit, using marginal costing principle, if sales were as follows: 10,000 units; 20,000 units10,000 units 15,000 units 20,000 units$$$$$$Sales100000150000200000Opening inventory 0 00Variable production cost 120,000120,000120,000Less: value of closing 60,000=（20000-10000）30000 0Inventory （at marginal x $6/unitCosts）Variable cost of sales 60,000 90,000 120,000 Contribution40,000 60,00080,000Less: fixed cost 45,0004500045,000 Profit （loss）（5,000）15,00035,000Profit（loss）per unit （0.5）11.75Contribution per unit 4 4 4 Note:● The profit per unit varies at differing level of sales, because the average fixed overheads cost per unit changes with the volume of output and sales● The contribution per unit is constant at all level of output and sales● The main advantage of contribution information （rather than profit information）I that it is easy to determine by management whether profits or loss will be made at certain sales levels. Therefore, contribution information is more useful for decision making.Example 3：A company sells a single product for $9. Its variable cost is $4. Fixed costs are currently $70000 per annum and annual sales are 20000 units. There is a proposal to make a changeto the product design that would increase the selling price to $10 for the re-designed model with variable cost of $4.5. It is expected that annual sales at this higher price would be 19000 units.How would the re-design of the product affect annual profit?Solution:$$Sales 20000 x $9 180,000 19,000 x $10190,000Variable cost 20000 x $480,000 19,000 x$4.585,500Contribution 100,000104,500Fixed costs70,000 70,000Profit 30,000 34,500Note:Changes in the volume of sales, or in sales prices, or in variable costs will all affect profit by altering the total contribution. Marginal costing techniques can be used to help management to assess the likely effect on profits of higher or lower sales volume, or the likely consequences of reducing the sales price of a product in order to increase demand, and so on. The approach to any such analysis should be calculating the effect on total contribution.更多ACCA资讯请关注高顿ACCA官网：。
ACCA考试回顾《F2管理会计》讲义辅导(36)
ACCA考试回顾，《F2管理会计》讲义辅导(36)本文由高顿ACCA整理发布，转载请注明出处8.5 Valuing closing work in progressWIP equivalent units （EUS）Equivalent unitThe output for a period● Completed product● Work-in-process productEquivalent unitsOnce processing has started on a unit of output, to the extent that it remains in an uncompleted state it can be expressed as a proportion of a completed unit.Extension of the equivalent units approachIt is unlikely that all inputs to production will take place at the same time.Materials are frequently added at the beginning of a process, and so any closing WIP will have 100% of their direct material content. For other cases, materials might be added gradually throughout the process, in which case closing inventory will only be a certain percentage complete as to material content.Direct labour and production overheads are assumed to be incurred at an even rate throughout the process. When we refer to a unit that is 50% complete, we mean that it is half complete for labour and overhead, although it might be 100% complete for materials.Example 6Inputs = 1000 units at the total material cost of $6200, labour and overhead of $2850Finished goods = 800 unitsClosing WIP = 200 units, with 100% complete for materials and 25% complete for labour and overhead.更多ACCA资讯请关注高顿ACCA官网：。
ACCA考试回顾,《F2管理会计》讲义辅导(28)
ACCA考试回顾，《F2管理会计》讲义辅导(28)本文由高顿ACCA整理发布，转载请注明出处Session 7 Absorption and marginal costMain contents: 1. Marginal cost2. Contribution3. Absorption costing VS marginal costing4. Reconciling profits7.1 Marginal cost and marginal costingMarginal cost is the variable cost of one units of product or service.● Marginal production cost = direct materials +direct labour + variable production overheadMarginal costing is an alternative method of costing to absorption costing. In marginal costing, only variable costs are charged as a cost of sale and a contribution is calculated.● Cost of sales = cot of opening inventory + cost of production units – cost of closinginventory● Contribution = sales revenue – variable cost of salesExample 1:Company A produces a single product and has the following budget:Company A budget per unitSelling price $10Direct materials $3Direct wages$2Variable overheads $1Fixed production overhead is $10000 per month; production volume is 5000 units per month. Sales volume is 5000 units per month.Calculate the cost per unit to be used for stock valuation under.（1）Absorption costingDirect materials$3Direct wages $2Variable overheads $1Absorbed fixed overheads $2 = $10000/5000 unitsCost per unit$8（2）Marginal costingDirect materials$3Direct wages$2Variable overheads$1Cost per unit$6Calculate the profit:（1）Absorption costingSales revenue 5000 units x $10$50000Costs 5000 units x $8$40000Profits$10000（2）Marginal costingSales revenue 5000 units x $10 $50000Variable costs 5000 units x $6 $30000Contribution$20000Fixed costs$10000Profits$10000更多ACCA资讯请关注高顿ACCA官网：。
ACCA考试回顾,《F2管理会计》讲义辅导(24)
ACCA考试回顾，《F2管理会计》讲义辅导(24)本文由高顿ACCA整理发布，转载请注明出处Valuing closing work in progressWIP equivalent units （EUS）Equivalent unitThe output for a period● Completed product● Work-in-process productEquivalent unitsOnce processing has started on a unit of output, to the extent that it remains in an uncompleted state it can be expressed as a proportion of a completed unit.Extension of the equivalent units approachIt is unlikely that all inputs to production will take place at the same time.Materials are frequently added at the beginning of a process, and so any closing WIP will have 100% of their direct material content. For other cases, materials might be added gradually throughout the process, in which case closing inventory will only be a certain percentage complete as to material content.Direct labour and production overheads are assumed to be incurred at an even rate throughout the process. When we refer to a unit that is 50% complete, we mean that it is half complete for labour and overhead, although it might be 100% complete for materials.Example 6Inputs = 1000 units at the total material cost of $6200, labour and overhead of $2850Finished goods = 800 unitsClosing WIP = 200 units, with 100% complete for materials and 25% complete for labour and overhead.Solution:Step 1: calculate the equivalent units更多ACCA资讯请关注高顿ACCA官网：。
ACCA考试知识点：F2考试知识点分享
对于很多小伙伴来说，考前复习一下必考点神马的是很正常的一件事情了。
下面中公财经小编就给大家以F2的考试知识点为例，让大家对今后ACCA各科的考试复习有一个大致的思路。
具体情况如下所示;Production & ProductivityProduction是生产量，是生产的产品的个数Productivity是生产效率，是产品产出的效率有一句话叫不以结婚为前提的交往都是耍流氓，在这里不以提高生产效率为前提的生产都是白忙，只提高生产量不提高生产效率是不会减少成本的。
Efficiency ratio & Capacity ratioEfficiency ratio = budgeted hours to make actual output / actual hours taken分子是actual production units X budgeted hour per unit，分母就是actual hours这个ratio是衡量生产效率的，越大效率越高。
Capacity ratio = actual hours taken / budgeted hours分子是actual hours，分母是budgeted production units X budgeted hour per unit这个ratio是衡量生产能力的，工作时长越长越好，所以ratio越大越好。
Idle time ratioIdle time ratio = idle time / total hours X 100%，其中total hours = production hours + idle timeIdle time不是员工自己偷懒，一般是因为machine breakdown或者是没有订单生产导致员工不得不闲置在那里，只要是idle time都是indirect cost。
Q：生产一台手机需要2 hours，一天生产10台手机，允许的idle time ratio是20%，那么一天的total hours是多少?A：Production hours = 10 X 2 = 20 hours，production hours占total hours的80%，所以total hours = 20/80% = 25 hoursLabour turnover rateLabour turnover rate = replacement / average number of employees in period X 100% 分子是走掉的人中被重新补充的人次，人数要满足一走一回两个条件;分母是(期初人数+期末人数)/ 2，Q：公司本月月初有100个人，走了5个人，招了9个人，本月的人工流转率是多少?A：分子是5，因为还有5个人满足一走一回这个条件。
ACCA考试回顾,《F2管理会计》讲义辅导(22)
ACCA考试回顾，《F2管理会计》讲义辅导(22)本文由高顿ACCA整理发布，转载请注明出处Non-manufacturing overheadsFor external reporting, non-production overhead is regarded as period cost.For internal reporting, sometimes total cost per unit of output may be required, and it is necessary to allocate non-manufacturing overhead to product.Two possible methods of allocating such non-manufacturing overhead absorption rate, such as direct labour hours, direct machine hours and so on.Method 1: choose the same basis for the manufacturing overhead absorption rate, such as direct labour hours, direct machine hours and so onMethod 2: allocate non-manufacturing overheads on the ability of the products to bear such costs.Example question for the session:1. Which of the following is correct when considering the allocation, apportionment and reapportionment of overheads in an absorption costing situation?A. Only production related costs should be consideredB. Allocation is the situation where part of an overhead is assigned to a cost centerC. Costs may only be reapportioned from production centers to service centersD. Any overheads assigned to a single department should be ignored.Solution is AOnly production related costs should be considered when considering the allocation.Apportionment and reapportionment of overhead in an absorption costing situation.2. Factory overheads can be absorbed by which of the following methods?（i）。
ACCA考试F2复习重点整理
ACCA考试F2复习重点整理ACCA考试F2复习重点整理2016ACCA考试《F2管理会计》主要内容包括：成本与管理会计的性质和目的;成本分类、性态和目的;商业数学和电子数据表;成本会计技术等。
那么《F2管理会计》复习重点有哪些呢?下面跟yjbys店铺一起来瞧瞧吧!1.Target cost= target selling price –target profit = market price – desired profit margin.2. cost gap= estimated cost – target cost.3. TQM :① preventing costs② appraisal costs③ internal failure costs④ external failure cost4. Alternative costing principle:①ABC(activity based costing)②Target costing③Life cycle④TQM5. Laspeyre=6. Paashe price index=7. Fisher =8. Time series:①trend②seasonal variation: ⑴ 加法模型sum to zero; ⑵ 乘法模型sum to 4③cyclical variation④random variation9. pricipal budget factor 关键预算因子：be limited theactivities10. budget purpose :①communication②coordination③compel the plan④motivative employees⑤resource allocation11. Budget committee 的功能：①coordinated②administration12. Budget : ①function budget ②master budget : 1. P&L ; 2. B/S ; 3. Cash Flow13. 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。
accaf2考试重点
accaf2考试重点
ACCA F2 Management Accounting（管理会计）是ACCA（Association of Chartered Certified Accountants）专业会计资格考试的一部分。
考试重点涵盖了管理会计的基本概念、技术和应用。
以下是ACCA F2考试的重点：
* 成本会计基础：
* 不同成本的分类和计算。
* 成本体系和成本流程。
* 预算和预测：
* 预算的制定、监控和修正。
* 预测方法和技术。
* 绩效管理：
* 指标的选择和使用。
* 绩效评估和报告。
* 资本投资决策：
* 资本预算技术，如净现值（NPV）、内部收益率（IRR）等。
* 风险和不确定性在资本预算中的角色。
* 管理会计体系：
* 过程成本会计和活动成本会计。
* 管理信息系统的设计和使用。
* 业绩评估和报告：
* 公司业绩报告的基本概念。
* 财务和非财务业绩指标。
* 责任中心：
* 利润中心、投资中心和成本中心的概念。
* 责任中心绩效评估。
* 成本和收益的估算：
* 计算过程中的估算。
* 对于不同业务情境的成本和收益的估算。
考试内容和重点可能根据ACCA的更新而有所调整，因此建议学生参考最新版本的ACCA F2考试大纲和教材。
同时，合理的备考计划和通过刷题巩固知识也是考试成功的关键。
ACCAMA（F2）ManagementAccounting（MA）知识框架图干货系列I原创首发
ACCAMA（F2）ManagementAccounting（MA）知识框架图⼲货系列I原创⾸发ACCA MA（F2）Management Accounting (MA) 知识框架图⼲货系列 I 原创⾸发苦读BPP⽽不知框架苦练BPP⽽不知为啥经典框架治不懂遗忘经典框架聊重点难点F2是ACCA基础学科之⼀，其重要性⼗分深远，对F5，F9，P4等科⽬有直接影响。
其中，货币的时间价值，相关成本更是重中之重。
对于考试来说，F2计算和概念相结合，从考⽣回忆来看每章知识点⼏乎都会出现只是权重不⼀。
BPP中反复出现的计算题不能错过。
对于概念，理解其本源含义，考试时候灵活运⽤。
此篇框架总结内容帮助梳理知识点，细节之处还需参考BPP或者Kaplan。
⽬录⼤纲Part A1. Accounting for management2. Source of data3. Cost classification4. Presenting informationPart B1. Accounting for materials2. Accounting for labour3. Accounting for overheads4. Job, batch and service costing5. Process costing6. Alternative costing principlesPart C1. Forecasting2. Budgeting3. Capital expenditurePart D1.Standard costing2. Performance measurement。
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ACCA考试回顾，《F2管理会计》讲义辅导(37)
本文由高顿ACCA整理发布，转载请注明出处
8.6 Valuing opening in progress: FIFO & Weighted average cost method
Accounting for the changes in the level of WIP
The FIFO method
This method distinguish between units completed in the period that from the opening work in progress and those new items started and completed in the period.
Procedure:
1. Equivalent units:
Total equivalent units consist of
● The completion of opening WIP
● Units started and completed in the peri od
● The work done on closing WIP
2. Costs to be accounted for
Current cost added
3. Costs per equivalent units
4. Cost of finished gproduction
● Cost from opening WIP （value at the beginning of the period add conversion cost added in this period）
● Cost of the finished goods which started and completed in this period
● Value of closing WIP
5. Complete the process account
Example 9
Opening inventory 500 units. Degree with completion: 60%
Cost to date:$2800
Cost incurred: Direct materials （2500 units introduced）$13,200 Direct labour $6600
Production overhead$6600
Closing inventory 300 units: degree with completion: 80%
There was no loss in the process.
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