2016年整理ACCA F2《管理会计》复习重点.doc

2016年整理ACCA F2《管理会计》复习重点 1.Target cost= target selling price – target profit = market price – desired profit margin. ? 2. cost gap= estimated cost – target cost. ? 3. TQM : ? ① preventing costs ? ② appraisal costs ? ③ internal failure costs ? ④ external failure cost ? 4. Alternative costing principle: ? ①ABC(activity based costing) ? ②Target costing ? ③Life cycle ? ④TQM ? 5. Laspeyre= ? 6. 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 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：①coordinated ②administration ? 12. Budget : ①function budget ②master budget : 1. PL ; 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： ? 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 : ? ① participate approach ? ② imposed budget ? 18. payback 投资回收期的缺点： ? ① ignore profitability ? ② the time value of money is ignored ? 3 没有考虑项目后期带来的经济利益 ? 4 arbitray 武断 ? 19. payback 投资回收期的优点： ? ① easy to calculate ? ② widely use ? ③ minimize 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 analysi