CMA考试新考纲(官方)-part one 2 (2)

Cost object – anything for which cost data is accumulated
Fixed cost – remain constant in total within a relevant range
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CVP术语和假设

CVP Terminology and Assumption
总成本 – 总变动成本和总固定成本，806页 营业收益 – 总收入减去经营的总成本，806页


净营业收益 – 税后的净收益，806页
Total cost – total variable costs and total fixed cost, page 281 Operation income – total revenue less total costs from operation, page 281 Net operating income – after-tax operating income, page 281

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CVP术语和假设

CVP Terminology and Assumption
作业水平 – 某一期间生产或销售的数量 CVP分析的四个假设 – 线性、确定性、单一产品或明确界 定的产品组合、产量等于销量 Activity level – number of units produced or sold during the period Four assumption underlying CVP analysis – linearity, certainty, a single product or a defined product mix, production is equal to sales
Equation Method – page 284



Contribution Margin Method – page 285, figure 2C-4, page 286
Contribution Margin Percentage/Contribution Margin Ratio – page 286

Cost behavior – how a cost will react to changes in business activity level, figure 2C-1, page 282 Fixed and Variable Classification Over Time – following principles, figure 2C-2, page 283


Joint cost
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销售还是再加工

Sell or Process Further
销售或者再加工决策的步骤 – 步骤2C-13，826页
销售或再加工成本分析

案例1 – 827页
案例2 – 827页
Sell or process further decision-making steps – figure 2C-13, page 305
变动成本 – 在相关范围内随作业水平的变化而正比例变化 相关范围 – 变动和固定成本函数保持成立的作业范围
收入 – 产品的价格乘以该产品的数量
收入动因 – 影响收入的因素 Variable cost – varies in direct proportion to changes in the level of activity within a relevant range Relevant range – range of activity within which the variable and fixed cost function remain valid


Equation Method – page 288
Contribution Margin Method – page 288, figure 2C-6, page 289 PV Graph – figure 2C-7
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Graph Method

多产品分析

Analysis of Multiple Products


Revenues – sum of the price multiplied by the number of unit sold
Revenue driver – factor that affect revenue
4

CVP术语和假设

CVP Terminology and Assumption

17
销售还是再加工

Sell or Process Further
销售还是再加工 – 在中间处理步骤之前将产品或服务出 售出去或者进行再加工然后以更高的价格卖出产品或服务 联产品或服务 联成本 Sell or process further – decision to sell a product or service before an intermediate processing step or to add further processing and then sell the product or service for a higher price Joint products or service

Graph Method – figure 2C-5, page 287
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盈亏平衡分析 安全边际

Break-Even Analysis
当前的销售水平超过盈亏平衡点的程度
Margin of Safety

How far an organization is past the break-even point at its current sales volume level
成本 – 实现特定目标而花费的资源 成本动因 – 影响成本的任何因素，在CVP分析中，成本动 因是生产和销售的数量 成本对象 – 归集成本数据的对象 固定成本 – 在相关范围内总量保持不变

Cost – resource to achieve a specific objective
Cost driver – any factor that affect cost, in CVP analysis, cost driver is units produced and sold

7
CVP术语和假设 总收入与总成本

CVP Terminology and Assumption
总收入、总成本和产出水平的CVP图 – 2C-3，808页
Total Revenue and Total Cost

CVP Graph of Total Revenues, total costs, and Output Levels – page 2C-3, page 283


6
CVP术语和假设
CVP Terminology and Assumption
固定和变动成本习性

成本习性 – 产出量变化时一个成本如何反应，图表2C-1， 807页 考虑时间纬度的固定成本和变动成本划分 – 原则，图表2C2，807页

Fixed and Variable Cost Behavior
销售组合 – 出售产品或服务的相对比例关系，图表2C-8， 814页

加权平均边际贡献 – 814页，图表2C-9，815页
约束资源 – 制约或限制产品或服务的产量或销量的资源 Sales mix – relative proportions of products or services sold, figure 2C-8, page 290 Weight Average Contribution Method – page 291, figure 2C-9, page 292 Constraining resource – restricts or limits the production or sale of products or service


12
所得税和CVP分析

Income Taxes and CVP Analysis
所得税和CVP分析 – 图表2C-10，816页，图表2C-11，817 页 Income taxes and CVP analysis – figure 2C-10, page 293, figure 2C-11, Page 294
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盈亏平衡点分析 使用盈亏平衡来计算目标利润

Break-Even Analysis
公式法 – 812页 边际贡献法 – 812页，图表2C-6，812页 PV表 – 图表2C-7
图表法

Using Break-even Analysis to Calculate Target Profit
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盈亏平衡分析

Break-Even Analysis
盈亏平衡点 – 总收入等于总成本的产出量水平 公式法 – 809页
边际贡献法 – 809页，图表2C-4，810页
边际贡献率/边际贡献比率 – 810页 图表法 – 图表2C-5，811页

Break-even point – output level at which total revenue and total costs are equal
Special Order Cost Analysis

Excess capacity – exacapacity – page 302
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制造和购买

Make versus Buy