干货整理：ACCA F2科目41条笔记分享

干货整理：ACCA F2科目41条笔记分享

ACCA F2全称是Management Accounting，这一门课程是管理会计的内容，课程总体难度不大，差异分析的部分考试可能有些难度，另外一些财务比率的计算需要掌握，为今后的学习打好基础。以下是学员整理的一些F2学习笔记供新学员参考：

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 to4

③cyclical variation

④random variation

9.pricipal budget factor关键预算因子：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。

14.Flexible Budget的优点：

①recognize different cost behavior.

②improve quality and a comparison of like with like

③help managers to forecast cost,revenue and profit.

15.Flexible Budget的缺点：

1假设太简单。

2需要更多的时间准备预算编制。

16.Controllable cost is a“cost which can be influenced by”its budget holder.大部分的变动成本是可控的，non-controllable cost为inflation.

17.Budget Behavior:

①participate approach

②imposed budget

18.payback投资回收期的缺点：

①ignore profitability

②the time value of money is ignored

③没有考虑项目后期带来的经济利益

④arbitray武断

19.payback投资回收期的优点：

①easy to calculate

②widely use

③minimize the effect of the risk and help liqidity

★如果在算投资回收期的时候，发生折旧，则需要加回折旧，因为折旧是非现金项目。

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.永续年金=A/i

23.每年的汇报是相同的就查看年金现值系数表，不同的就查看年金系数表。

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

26.ARR=average profit/average investment(ARR是基于profit)

Average investment=(initial investment–residual value)/2

27.type of standard:

①basic standard

②current standard

③ideal standard

④attainable standard

28.Variance

1．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. 2．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 3．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

4．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