ACCA考试科目一共有15门，其中F2为《管理会计》，这门科目的主要内容是关于管理会计体系的主要元素和管理会计的作用，其中涉及较多的知识点多且杂，如管理会计，管理信息，成本会计等，考试难点较多，F2《管理会计》重点难点资料，具体如下：

　　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

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　　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 to 4

　　③cyclical variation

　　④random variation

　　9.pricipal budget factor关键预算因子：be limited the activities

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　　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。

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　　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 standard

　　②current standard

　　③ideal standard

　　④attainable standard

　　28.Variance

　　ⅠMaterial 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.

　　ⅡDirect 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

　　ⅢVariable 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

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　　ⅣFixed 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 hr⑴+⑵：Fixed O.H.total variance=fixed O.H.absorbed–actual expenditure

　　ⅤSales variance

　　⑴Sales price variances=(actual price–budget price)*actual sales units

　　⑵Sales 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)

　　ⅥIdle 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%

　　②Return 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.

　　①Market share

　　②Innovation

　　③Growth

　　④Productivity

　　⑤Quality

　　⑥Social aspects

　　36.The balanced scorecard:

　　①financial perspective

　　②external perspective

　　③customer perspective

　　④learning and innovation perspective

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　　37.Benchmarking:

　　①Internal benchmarking

　　②Competitive benchmarking

　　③Functional benchmarking

　　④Strategic 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:

　　①Cost value

　　②Exchange value

　　③Utility value

　　④Esteem 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.