ACCA考试回顾,《F2管理会计》讲义辅导(16)

合集下载

2019年ACCA考试科目及内容

2019年ACCA考试科目及内容第一部分为基础阶段，主要分为知识课程和技能课程两个部分。

知识课程主要涉及财务会计和管理会计方面的核心知识，也为接下去实行技能阶段的详细学习搭建了一个平台。

知识课程的三个科目同时也是FIA方式注册学员所学习的FAB、FMA、FFA三个科目。

技能课程共有六门课程，广泛的涵盖了一名会计师所涉及的知识领域及必须掌握的技能。

具体课程为：第二部分为专业阶段，主要分为核心课程和选修(四选二)课程。

该阶段的课程相当于硕士阶段的课程难度，是对第一部分课程的引申和发展。

该阶段课程引入了作为未来的高级会计师所必须的更高级的职业技能和知识技能。

选修课程为从事高级管理咨询或顾问职业的学员，设计了解决更高级和更复杂的问题的技能。

具体课程为：所有学生必须完成三门核心课程。

ACCA科目内容介绍(中文版)基础阶段：知识课程F1会计师与企业F1《会计师与企业》是P1《公司治理，风险管理与职业道德》和P3《商务分析》的基础。

涵盖：企业组织，公司管理，会计和报告体系，内部财务控制，人力资源管理，会计职业道德您将会学到：企业是如何运作的，会计师和审计师在企业中的作用，如何使用科学的人力资源管理方式，如何使企业和财务的各个环节的处理符合职业道德和价值观。

F2管理会计F2《管理会计》是F5《业绩管理》和P5《高级业绩管理》的基础。

涵盖：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。

您将会学到：如何使学员能够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。

F3财务会计F3《财务会计》是F7《财务报告》和P2《公司报告》的基础。

涵盖：财务会计，财务信息，复式记账法，会计系统，试算平衡表，业务交易，会计事项的记录以及合并报表基础知识。

您将会学到：如何利用财务会计相关的原则和概念，使用复式记账法，编制基本的财务报表。

基础阶段：技能课程F4公司法与商法F4《公司法》与F7《财务报告》、F8《审计与认证业务》、P1《公司治理，风险管理与职业道德》、P2《公司报告》都有着一定的联系。

ACCA F2

Course Notes 2016 Exams September 15 – June 17 ACCAPaper F2 - 双语讲义Management Accounting管理会计Tutor details2 Intro ductio n ACCA F 2No part of this publication may be reproduced, stored in a retrieval systemor transmitted, in any form or by any means, electronic, mechanical,photocopying, recording or otherwise, without the prior written permissionof First Intuition Publishing Ltd.Any unauthorised reproduction or distribution in any form is strictlyprohibited as breach of copyright and may be punishable by law.© First Intuition Publishing Ltd, 2015ACCA F 2Intro ductio n 3ContentsPageIntroduction 1Contents 31Course structure 52Course materials 53Qualification structure 64The exam 65Question types 76Exam tips 77How to study F2 88Study planner 91: Nature, source and purpose of management information 131Accounting for management 132Sources of data 153Cost classification 174Presenting information 262: Cost accounting techniques 331Accounting for material, labour and overheads 332Absorption and marginal costing 533Cost accounting methods 574Alternative cost accounting 703: Budgeting 751Nature and purpose of budgeting 752Statistical techniques 773Budget preparation 904Flexible budgets 975Capital budgeting and discounted cash flows 986Budgetary control and reporting 1107Behavioural aspects of budgeting 1134: Standard costing 1171Standard costing systems 1172Variance calculations and analysis 1183Reconciliation of budgeted and actual profit 1265: Performance measurement 1291Performance measurement overview 1292Performance measurement – application 1313Cost reductions and value enhancement 1414Monitoring performance and reporting 1424 Intro ductio n ACCA F 2Solutions to lecture examples 145Chapter 1 145 Chapter 2 146 Chapter 3 156 Chapter 4 164 Chapter 5 167Formulae sheets 169ACCA F 2Intro ductio n 5 1Course structureHome Study Introduction – How to Study F2To get off to the best possible start, we recommend you contact your tutor once you have receivedyour study materials. Your tutor will explain how to tackle your studies and get you started on yourfirst Study Session.If you prefer to get started straight away you should read “How to Study F2” below.Study sessionsThis study guide breaks down the syllabus into manageable study sessions, following the syllabus, andnumbered in accordance with the chapters in the Study notes. We tell you which chapters to read, andthen which questions to attempt from the Question Bank.It is not enough just to read the study notes. You must practise questions from the Question Bank asrecommended in each study session. The questions in the Question Bank are the same style as thosein the real exam and will give you exposure to all the possible pitfalls.It is better to attempt them as you go along, when the subject matter is fresh in your mind. You shouldcheck your answers with the answers and make sure you understand the suggested answer for anyquestions you get wrong.Revision sessionsWhen you have completed all the study sessions you should spend some time revising the core topicsWhen you are getting most of these right you are ready to attempt the Mock exam. If at all possibleyou should attempt this under real exam conditions, i.e. to the correct time and with no distractions.You can always come and sit your exam at First Intuition – just call your tutor to arrange a convenienttime.When you have completed the Mock you should check your answers. Make a note of any you getwrong and look at the model solution where given. If you still have any problems call your tutor orcome and see us for some final advice. If you score at least 60% in the Mock then you should be readyto take the real exam.2Course materialsYou will receive the following:First Intuition study notesFirst Intuition Question BankPasscards*Online Study Text (in conjunction with Kaplan EN-Gage)*produced by BPP Learning Media6 Intro ductio n ACCA F 23Qualification structureThe ACCA qualification is structured as follows.Fundamentals Level Knowledge Module F1 AB The Accountant in Business F2 MA Management Accounting F3 FA Financial AccountingFundamentals Level Skills Module F4 CL Corporate LawF5 PM Performance ManagementF6 TX TaxationF7 FR Financial ReportingF8 AA Audit & AssuranceF9 FM Financial Management Professional Level Essentials Module P1 PA Professional AccountantP2 CR Corporate ReportingP3 BA Business AnalysisProfessional Level Options Module (any two of these papers) P4 AFM Advanced Financial ManagementP5 APM Advanced Performance Management P6 ATX Advanced TaxationP7 AAA Advanced Audit & AssuranceAll papers are compulsory unless you gain exemptions from a relevant qualification. The modules must be attempted in the correct order, though you can sit the papers in any order. A maximum of fourpapers can be taken in any one exam sitting. Exams are in June and December each year. TheKnowledge Module subjects are examined by computer-based assessment and can be attempted atany time.4The examF2 is a two-hour computer-based or paper based examination.The paper is in two sectionsSection A contains 35 objective test questions. Each question is worth 2 marks (70 marks intotal)Section B contains 3 multi-task questions. Each question is worth 10 marks (30 marks in t otal).Multi task questions are a new question type which is being introduced in 2014. This newquestion type is explained more fully below.All questions are compulsory.The paper has a pass mark of 50%.ACCA F 2Intro ductio n 75 Question typesThe F2 exam consists of the following types of question: Objective test (OT) –These are single, short, automatically marked questions.Multiple task questions (MTQ) – These questions contain a series of tasks which relate t o one or more scenarios.The types of question that may be included are as follows:OT MTQMultiple Choice You are required to choose one answer from a list of options by clicking on the appropriate radio buttonMultiple Response You are required to select more than one response from the options provided by clicking the appropriate tick boxes Multiple Response Matching You are required to select a response to a number of related statements by clicking on the radio button whichcorresponds to the appropriate response for each statement Number Entry You are required to key in a numerical response to the questionGapfill You are required to enter answers into blank areas Hot SpotYou are required to choose one or more answers by clicking on the appropriate hotspot area/ areas on an imageEach of the above types of question are included in the companion Question Bank. Examples of each of the question types and how they are marked can also be found on the ACCA’s website at Specimen examThe ACCA’s specimen exam reflecting the new exam formats and incorporating all question types, is included in this Question Bank.6 Exam tipsRead the requirement very carefully . With calculation questions there are many opportunities for your examiner to confuse you or try and catch you out. It will be very easy to arrive at a result that is one of the options available.Manage your time . You have an average of 2 minutes and 24 seconds per question. S ome will take longer than others, particularly those that involve calculating a numerical answer. So if you get stuck on a question, make a note of the question number and move on. If you have time at the end of the exam you can go back and tackle the tricky questionsYou may be asked to choose one or more correct statements from a given list. Read each statement carefully. If you are unsure about one or more of them, move on and deal with the statements you do agree with. You may find the correct answer by process of elimination without needing to revisit the statements you are unsure about. In any event you should certainly be able to narrow down your choices.If you think you will run out of time, stop five minutes before the end and guess any remaining answers – remember you have a one in four chance of getting those questions right which could make the difference between a pass and a fail.8 Intro ductio n ACCA F 2 7How to study F2Plan your study timeGet your diary out and decide when, where and how often you want to study. If you followed a FirstIntuition course you would receive a minimum of five full days tuition, and be expected to doadditional work at home. Studying on your own is harder and will take longer. You should expect tospend at least 3 hours studying per week. On this basis it should take approximately two months tolearn the study material, then you should allow additional time for revision and final question practice.Most students should be ready to take the exam 3 months after commencing their studies.Set a target date for the examThis is very important with computer-based exams. If you don’t set a target there is a danger that you will spread your study time over too long a period, will lose momentum or simply not get around totaking the exam. When you set your target bear in mind how you wish to progress through thesyllabus, as from paper F4 onwards you are tied to the paper-based exam sittings in June andDecember. For example, if you wish to progress to the Skills level papers for a December sitting youshould complete your computer-based exams by 31 July.Make the most out of your study sessionsTry and complete each study session in one go so that you learn each topic in turn. Some sessions are longer than others, but make sure you take a break between sessions.Read the ACCA study guide at the start of each session so you know the learning outcomes for thatparticular session. Check the tutor tips for advice on how to tackle questions or which areas focus on.Then read the relevant chapter of the course notes.It is essential that you try the questions from the Question Bank where indicated. You will not passthe exam if you don’t attempt the questions. Check your answers and make sure you understand the workings for any that you get wrong. Often you will find that you got the wrong answer because youdidn’t read the question properly – the examiner does like to try and catch you out! If you get stuckgive your tutor a call and ask for advice.RevisionYou should attempt the additional question banks for each of the revision sessions as well as re-reading the study notes. When you are getting at least half of the questions right you are ready toattempt the Mock Exam. If you achieve at least 60% in the Mocks then you should be ready to attempt the real exam.The real examWhen are ready to attempt the real exam give us a call to arrange your CBE (or contact your nearestCBE centre). We hold weekly exam sessions but will do our best to be flexible so you can sit the examat a time that suits you.ACCA F 2Intro ductio n 9 8Study planner10 Intro ductio n ACCA F 2ACCA F 2Intro ductio n 118.1 Practical Experience Requirements (PER) and Performance ObjectivesACCA requires students to have 36 months’ practical experience in order to become members. Part ofthe practical experience requirements is achieving performance objectives that demonstrate that youcan apply what you’ve learnt when studying to real-life, work activities.ACCA has set out 20 performance objectives in 9 areas. You are required to achieve 13 performanceobjectives – all 9 Essentials performance objectives and any 4 Options performance objectives. ACCAhas provided guidance on which objectives are strongly linked to which exam. The relevant objectivesfor F2, which comprise Essentials and Options objectives, are:Manage self (relevant for all exams)(5)Communicate effectively (relevant for all exams)(6)Use information and communications technology (relevant for all exams)(12)Prepare financial information for management (relevant for F2, F5 and P5)(13)Contribute to budget planning and production (relevant for F2, F5 and P5)(14)Monitor and control budgets (relevant for F2, F5 and P5)No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of First Intuition Publishing Ltd.Any unauthorised reproduction or distribution in any form is strictly prohibited as breach of copyright and may be punishable by law.© First Intuition Publishing1 Accounting for management(a)Describe the purpose and role of cost and management accounting within an organisation.(b)Compare and contrast financial accounting with cost and management a ccounting.The purpose of cost and management accounting is to assist the management in running theirbusiness to achieve its overall plans, make the correct decisions and to control the business.1 管理会计(a)描述组织内部成本会计和管理会计的目的与作用。

acca-f6-讲义

课税范围(scope of…)
税基大小的选择

Income arising in the UK Vs. worldwide income
纳税年度(eg,
tax year/ accounting period/ etc)
三大基本要素：征(课)税对象

税目(classification of income)
其他要素: 税收优惠 (exemptions & reliefs)

To minimise tax liabilities
优惠税率
eg,
small profits rate, zero-rated supply, etc

To defer tax liabilities(延期纳税)
eg,
business reliefs
其他要素: 纳税期限/违章处理

纳税期限
申报期限 (due date for filing a tax return)
缴库期限 (due dates for payment of tax)

违章处理 (penalties for non-compliance)
Her

Sources of revenue law
Statue
& case law Refer to textbook
3. Tax avoidance and tax evasion

Tax avoidance (legal)
Any
legal method of reducing your tax burden *Anti avoidance measures

2024年acca考试科目表

2024年acca考试科目表2024年ACCA考试科目表按照以下类别划分，分别为基础知识组（Applied Knowledge）、技能模块组（Applied Skills）和专业模块组（Strategic Professional）。

下面将对每个类别的科目进行详细介绍。

基础知识组（Applied Knowledge）：1. AB（Accountant in Business）- 商务会计师AB课程涵盖了商业环境、组织结构和管理、商业道德以及基本的会计原则和财务报表等内容。

它旨在培养学生对商业环境和组织运作的理解。

2. MA（Management Accounting）- 管理会计师MA课程主要涵盖了管理会计的基本概念和技巧，包括成本计算、预算编制、决策分析和性能管理等。

学生将学习如何为组织的决策提供信息和支持。

3. FA（Financial Accounting）- 财务会计师FA课程旨在培养学生对财务会计基本概念和原则的理解。

课程涵盖了财务报表的准备与解读、会计规定和财务报告等内容。

技能模块组（Applied Skills）：4. LW（Corporate and Business Law）- 公司与商法LW课程目标在于培养学生对公司法和商法的理解。

学生将学习相关法律及法规，并了解如何在商业环境中应用。

5. PM（Performance Management）- 绩效管理PM课程旨在培养学生运用管理会计工具和技术来评估和管理组织绩效的能力。

学生将学习如何进行预算和绩效评估等工作。

6. TX（Taxation）- 税务TX课程重点在培养学生理解税法和税务规定的能力，包括个人所得税、公司税和增值税等。

学生将学习税务计算和规划等技巧。

7. FR（Financial Reporting）- 财务报告FR课程涵盖了财务报告的准备和解读，涉及到国际财务报告准则（IFRS）的应用。

学生将学习编制复杂的财务报表和分析财务信息的方法。

ACCA-F2重要考点解析

ACCA-F2重要考点解析ACCA-F2重要考点解析2016年ACCA即将迎来一年四次考试，我们将第一时间公布考试相关内容，请各位考生密切关注应届毕业生ACCA，预祝大家顺利通过ACCA考试。

今天为大家带来的是ACCA F2重要考点解析1.Target cost= target selling price –target profit = market price – desired profit margin.2.cost gap= estimated cost – target cost.3.TQM :①preventing costs② appraisal costs③ internal failure costs④external failure cost3.Alternative costing principle: ①ABC(activity based costing)②Target costing③Life cycle ④TQMspeyre=5.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 4 ③cyclical variation④random variation9.pricipal budget factor 关键预算因子：be limited the activities10.budget purpose :①communication ②coordination ③compel the plan④motivative employees ⑤resource 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。

一文看懂ACCA各科目内容、特点、题型、分值、通过率、难度、彼此关系·····

ACCA考试共有15个考试科目，其中AB(F1)、MA(F2)、FA(F3)、LW(F4)、PM(F5)、TX(F6)、FR(F7)、AA(F8)、FM(F9)为F阶段课程，共9个科目，SBL、SBR、AFM(P4)、APM(P5)、ATX(P6)、AAA(P7)为P阶段课程，共6个科目。

ACCA课程中，F阶段科目全部为必修课，P阶段科目中SBL、SBR为必修课，其他为选修课(4选2参加考试)，ACCA考试一共考过13科即可变成ACCA准会员。

考试之前一定要对ACCA有全面的了解，知己知彼方能百战不殆。

AB (F1)1英文名：Accountant in Business2中文名：会计师与企业3课程内容：主要是帮助无任何商业背景知识的学员初步建立人力资源、企业组织、商业环境及相互之间影响关系的相关知识内容。

内容涵盖：企业组织，公司管理，会计和报告体系，内部财务控制，人力资源管理，会计职业道徳。

4科目联系：AB(F1)是SBL课程中《公司治理，风险管理与职业道德》和《商务分析》的基础。

5考试时间：2小时(机考)6考试分值：A部分一一30道单选题(每题2分，共计60分)一一16道单选题(每题1分，共计16分)B部分一一情景为基础的6道多任务题(由单选、多选、判断题构成，每题4分，共计24分)7课程难度：☆☆8时间花费：☆☆☆2019年全球平均通过率：82.50%MA (F2)1英文名：Management Accounting2中文名：管理会计3课程内容：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。

内容涵盖：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。

4科目联系：MA(F2)《管理会计》是PM(F5)《业绩管理》和APM(P5)《高级业绩管理》的基础。

5考试时间：2小时(机考)6考试分值：A部分一一35道单选题(每题2分，共计70分)B部分一一3道多任务题(由计算、简单、论述题构成，每题10分，共计30分)7课程难度：☆☆8时间花费：☆☆☆2019年全球平均通过率：65.00%FA (F3)1英文名：Financial Accounting2中文名：财务会计3课程内容：主要向学员介绍了财务会计准则、相关会计科目账户建立以及准确财务信息的提供。

超全ACCA FA(F3) 16-19章知识点总结(五)(干货精选)

超全ACCA FA（F3）16-19章知识点总结（五）（干货精选）ACCA F3是Financial Accounting (FA) 财务会计的简称，主要介绍了财务会计准则、相关会计科目账户建立以及准确财务信息的提供。

F3总体来说知识点细碎，考试范围广，要想掌握好F3的知识点，大量的练习是不可少的。

F3的整体难度为2颗星，建议留出一个月时间备考。

小盟君继续为大家分享ACCA F3知识点。

今天分享16-19章知识点，最后有公式详解呦。

1. 内部对账：自己家的帐和自己家的明细账对账。

2. 外部对账 :自己家的帐和外部的客户/供应商对账。

3.（内）balance c/d=total of listed balence：总账来自于日记账的加总做题时：control X →（adjust） adjustedMemo X →（adjust） adjusted4.总账&明细账：总账：control account ;general /nominal account明细账：memo account ;individual; list; ledger5.（外）两家公司进行对账：两家公司进行对账（期初一定能对的上）要对账的项目：Receivable<Dr> credit salesSales tax( if sale tax register)Interest on over due debtsDishonored chequeRefunds paid to credit customers<Cr> cash received from credit customersDiscount allowedReturn inwardsIrrecoverable debtsContra entry (对冲业务)Balance c/dPayable<Dr> cash paid to creditDiscount receivedReturn outwardsContra entryBalance c/d<Cr> credit salesSale tax（增值税的进项税）Refunds paid to credit suppliers6.refund：只要是refund都出现在增加的方向。

1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。

ACCA考试回顾，《F2管理会计》讲义辅导(16)
本文由高顿ACCA整理发布，转载请注明出处
Session 5 Accounting for labour
Main contents 1. Direct labour and indirect labour cost
2. Remuneration method
3. Labour turnover
4. Labour efficiency
5. Wages control account
5.1 Direct labour cost and indirect labour cost
● Those who are directly engaged in manufacturing products, in the case of a manufacturing business, or in the case of a service business those who actually deliver the service to customer. These are direct labour employees.
● Those who are not directly engaged in actual manufacturing work or delivery of a service. These are indirect labour employees.
Direct labour cost and indirect labour costs
All labour costs associated with indirect labour employees are indirect labour costs.
Some labour costs associated with direct labour employees are treated as direct labour costs, but some are treated as indirect labour cost.
The basic rule is that the cost of a direct labour employee should be treated as a direct labour cost only if it is directly attributable to the direct labour operation.
● For hours paid for but not engaged in direct labour operations, such as idle time and time spent on training, the cost is usually treated as an indirect labour cost.
● When direct labour employees work overtime hours, the overtime premium is usually an overhead cost item. The only exception to this rule is when overtime is worked for a specific reason, such as at the specific request of a customer to complete a job more quickly. In such exceptional cases, the overtime premium might be treated as a direct labour cost.
● Bonus payments to direct labour employees are treated as a direct labour cost, only if they can be traced directly to items of direct labour work. Group bonus schemes, in which employees share in a bonus payment, can not be traced directly to items of production, and so would be treated as an indirect labour cost.
● Wages costs of supervisors, or store assistants are changed to the o verhead costs of the relevant department.
更多ACCA资讯请关注高顿ACCA官网：。