真题讲解讲义f2总结知识点

PartChapter1AccountingforDataVS 】Raw AttributesofgoodnningVSnning,Strategic,tactical&operational三个管理层 】2-10年，seniormanagement开发新产品/new1月-1年，middle-line每天/每周，first-lineManagementaccountingVSfinancialaccounting 】Managementaccounting(包括cost者Chapter2SourcesofPrimaryandsecondaryPrimary-forspecialpurpose;secondary-forsomeother DiscreteandcontinuousContinuous-cantakeonanySampleandpopulationInternaldataandexternal六种抽样方法 】(equalfrombias需要抽样框(expensive)Stratifiedrandomsampling随机抽样(dividedintoSampleis(everyNth&randomEasytouseandreasonablyBiaswhenregularpatterncoincidingwithsamplinginterval抽样间隔Quotasampling抽easytoadministrateNotrandom,certain(onedefinableChapter3CostProductioncostVSNon-productioncostDirectcostVSindirect 】direct=Primetracedfullyanddirectly,indirectCannotbetracedfullyanddirectly不能直接归属，需要分摊(share-,Costobject成本对象costunitCostChapter4Cost 】 】High-lowmethod计算 】Ybx+ xChapter5PresentingReport格式 ysis, 】Tablesandcharts 】Bar 】Simplebarcharts Multiplebarcharts(compoundbarPie角度的计算 】LineShowthefluctuationsScatter散点图分离半变动成本的PartChapter6AccountingforOrdering,receiptandissueofrawmaterials 】PurchaserequisitionPurchaseorderDeliverynoteGoodsreceivednote收货单/MaterialsrequisitionnoteMaterialtransfersnoteMaterialreturnsnoteStorageofrawBincards存料卡：仓库编制，没有价格【 6.7】Storesledgeraccounts仓库明细账：财务部门编制，有价格Periodicstocktaking定期盘点：atasetpointtimeContinuousstocktaking连续盘点：onarotatingbasisinventory的计算【PPT67页 D/Q订货批次，365天/订货批次=订货间隔时间 】HC=Ch×averageinventory=Ch×(Q/2+safetyWhentore-Reorderlevel umusage umleadMinimumlevel=reorderlevel–(averageusage×averageleadumlevel=reorderlevel+reorderty–(minimumusage×minimumleadHowmuchtoEOQ：注意D与Ch单位一致，在EOQ计算中都是一年【 6.4】一个因素变化对其他的影响【PPT78页】EBQ：最优生产批量manufacture 】T型账户&分录 】Dr.Dr.WIP

IssuetoproductionReturnedto Chapter7AccountingforMeasurelabouractivity【 7.5/7.6/7.7/7.8/7.9/7.10/7.11】Efficiencyratio×capacityratio=productionvolumeratioEfficiencyratio=standardhours Capacityratio=actualhoursacutal budgetStandardhours:Time-basedsystem计时工资 】Pieceworkschemes计件工资 】Bonus/incentiveschemes奖金/ cement(离开的人和新来的人中较小者Labourturnover cement(离开的人和新来的人中较小者Labourturnoverrate(期初人数+期末人数

Recementcost:costofselectionandtraining,inefficiencyofnewlabour 】Directlabourandindirect 】(GeneralBasicBasicIdleBonuspayment,ShiftIdletimeratio

idleidlehours+worked

Idlehours+workedhours=totalhoursorpaid (direct (indirect 】Chapter8AccountingforAllocationandapportion目的：通过分配和分摊，把成本项目分到所有成本中心 】Rent,heatingandlight,repairsanddepreciationofFloorareaoccupiedbyeachcostCostorbookvalueofNumberofM=sm的比例×SmSms的比例×MsAbsorption目的：通过吸收，把生产部门成本分摊到每个产品(cost 】 】LabourMachine%of%of%ofPrime 】= =PredeterminedOAR

BudgetoverheadBudgetactivitylevel

ActualActual－AbsorbedOH(=OAR×actualactivitylevel= T型账户&分录 】ActualActualOH over underOHCash/OH (Actualactivitylevel×Pre-determinedProfitorProfitorChapter9MarginalandabsorptionAC&MC的不同点 】(1)货计价不同inventoryvaluationACDMDLVOH(2)FOHSales==Sales-Costof=Gross-Periodcost(fixed&==Adjusted 】 】∵Closinginventory>openinginventory（Productionunits>sales∴ACprofit>MCACMCOAR/unit×(closinginventoryopeninginventory)(production 】Contribution=(sellingprice–variablecost/AC&MC优缺点 】ComplywithIAS2/accrualOverheadsarevolumeAccordancewithcostbehaviorAvoidover/underabsorptionNOTcomplywithIAS2/accrualChapter10Job,batchandserviceCostingmethods 】BatchcostingSimilararticles,separayProcesscostingCannotidentifyseparateunits,continuousnatureE.g.Oilrefining, +Direct +Direct =Prime+Variableoverheads+Fixed=Production=Total =SellingpricefortheMark-up=profit/costofsales(COS=totalcost)Margin=profit/salesrevenueServicecostingIntangibility无形的,simultaneity生产和消费同时进行,perishability不易,heterogeneity多样复合成本单位compositecostunit 】Chapter11ProcessLoss(1)output&Input-normalloss=expectedoutput+abnormalgain/-abnormalloss=actual(2)涉及abnormal 】inputnormallosswithnoscrapvalue:cost/unitexpectedinputcost−scrapvalueofnormalnormallosswithscrapvalue:cost/unitexpectedinputcost+disposalcostofnormalnormallosswithdisposalcost:cost/unitexpected(3)outputvaluecost/unitactual(4)T normal0cost/unit(sameasgood-ScrapvalueDisposalDisposalcost 】(1)计算equivalentunit约当产量=FG+WIP×degreeof (2)cost/equivalentunitinputequivalent【(3)分钱：valuationofFGcost/equivalentvaluationofWIP=cost/equivalentunit×WIP的约当产量 】(4)TFIFOmethod 】Chapter Processcosting,jointproductandby-Jointproductandby- Process: moncost共同成 联产品 分配Salesvalueselling jointcostofAproductionofprofitsalesrevenueofAcostofsalessellingprice×salesunits

jointcostofAsalesunitofAproductionofA 】(1)salescredittothesalesaccount不影响common(2)commoncredittotheprocessaccountcommonChapter AlternativecostingActivitybasedcosting 作业成本法 】Allocationandapportionment分配和分摊把成本分到成本中心costcentreReapportionment再次分摊Absorption计算OAR/unitOAR/hrGroupsoverheadsintoactivities—costIdentifycostdriver(costdriverisfactorswhichcauseachangeinthecostofanactivity) Calculateacostperunitofcost AbsorbactivitycostsbasedonusageofModernbusinesswithcomplexityandoverheadstohighvolumeproductsandtoosmallaproportionofoverheadstolowvolumeproducts PreventioncostAppraisalcost 外部失败成本：已至企业外Lifecyclecosting产品生命周期 】RapidincreaseStablehighvolume销售稳定goodprofit期FallingLifecycleizingproduct’sprofitablyovereachfinancializingproduct’sprofitablyoverLifeTargetcosting目标成本 】Costpluspricing成本加成定价法：Cost→markupprofit→sellingpriceTargetcosting目标成本法：-currentcosttargetcostcostAttempttoclosethecostgapPartChapter14相关系数r和决定系数 】Correlationcoefficientr[-Degreeofcorrelationbetweenxandy Perfectnegative Partial No Partial TheamountofvariationinywhichappearstoexinedbyvariationinLinearregression计算Y=a+bx 14.3】①r越靠近+/-1②withintherangeof③usemoreTimeseries ysis时间序列分析【 14.4/14.5/14.6】1.令时间2MovingaverageTrend,Ta3Seasonalvariation，调整后.AdditivemodelYTSabxMultiplicative/proportionalmodelYT×Sabx时间Actualsales1441526374819234注：ProportionalmodelisbetterthantheadditivemodelwhenthetrendisincreasingordecreasingoverThefurtherintothefuturetheforecastisforthemoreunreliableitislikelytobeLessdata,lessreliableRandomvariationupsettingthepatternoftrendandseasonalvariationMaturitystageinlifecycleisbetterforforecasting 】 】PriceindexPn tyindex=Qn100Laspeyrepriceindex=PQ0 tyindex=PQ0PnPaaschepriceindex=PQ0Pn tyindex=PQnChapter15-17Functionsofnningcoordinateactivities,fy (1)Establishbudgetcommittee,issuethebudgetcommunicatingdetailsofthebudgetandbudget(2)Determiningtheprinciplebudgetfactor——(3)PreparethefunctionalMaterialusagebudget Salesbudget Productionbudget Labourworkedbudget Labourpaidbudget(4)Negotiationofbudgets municatedetailedandagreedbudgetstomanagers(5)PreparethemasteraccountantcoordinationoftheindividualbudgetsintothemasterSpreadsheet电子表格在管理会计中的作用 】Imposedbudgetandparticipative ImposedbudgetTop-downParticipativebudgetBottom-upTimesavingandresourceMorerealistic;motivational;increasedTimeBudgetaryslack=budgetarypadding/bias Materialusage Sales Labourpaid①Production=closinginventory+sales-opening若有损失/残次品：Productionclosinginventorysalesopeninginventoryclosinginventory+sales-opening=②Materialusage(kg)=production×kg/unitLabourworked(hr)=

1-rejected③Materialpurchase=closingmaterial+materialusage-openingworkedidletime：labourpaidtotaltime×$/hrworkedtimeidletime)×$/hr

Sales＋ClosingSales＋Closing×kg/＝Materialusage－Openingmaterial＝Materialpurchase×$/＝Materialpurchase

idleidletimeworked

Cash

MaterialusageQ1sales30%70%Q2sales30%70%Q3sales30%70%wQ1cashQ2cashQ3cash】FixedbudgetStart】FixedbudgetStartofbudgetperiod-remainnningstage-atdifferentlevelsofTheendofcontrolperiod-flexedbudgetbasedonactual Revenue=actualunits×standardsellingSemi-variablecost=fixed+actualunit×standardvariable Fixedcost=budgetfixed(4flexedprofitactualprofitChapter18Capitalexpenditure 】CapitalexpenditureimprovementVSrevenueexpendituremaintenance)判断相关成本的依据：Future,incrementalandcashflow【 18.8】相关成本举例：avoidablecost,differentialcost,opportunitycost非相关成本举例：sunkcost沉没成本committedcost约束性成本Chapter19MethodsofprojectTimevalueofmoney未来本息和/复利终值F=P 】𝐍𝐨𝐦𝐢𝐧𝐚𝐥𝐢𝐧𝐭𝐞𝐫𝐞𝐬𝐭𝐑=(𝟏 EffectiveannualrateRNominalinterest名义(年)利率Nominalinterest/nr计息期利率1Discounting折现/复利现值P=F× =F×PF(r%,n)查复利现值系数表 】(1Annuityannualpayment/receipt×AF(rn) aPerpetuity永续年金的现值 rMethodsofproject PaybackTimetakentorecovertheinitialcapitalIgnorestimevalueofIgnoretotalvalueofNetpresentvalue(NPV)： 】Presentvalueoffuturecashinflow-initialcashShareholderwealthcannotbeInternalrateofreturnNPV=0IgnoresrelativesizeMaybeseveral注：投资回收期越短越好，NPV0可行，IRRcostofcapitalNPVIRRA% NPVaPartChapter20StandardUseofstandard Standard (standardty×standard(standardtime×standardVariable(standardtime×standardrateFixed(standardtime×standardrateTypesof Chapter Basic Costvariance Totalvariances=actualcost-(actualoutput×standard PricevarianceAPSP)×AQAP·AQ UsagevarianceAQ- RatevarianceAPSP)×AQAP·AQ (EfficiencyvarianceAQ ExpenditurevarianceAPSP)×AQAP·AQ AQ用workedEfficiencyvarianceAQ AQ用workedTotalvariance=actualOH-actualoutput×OAR/unit=actualOH-absorbedExpenditurevariance=AOH-Volumevariance=(AQ-Efficiencyvariance=(Ahr-S Capacityvariance=(Ahr-B VolumeCapacityFSignificanceofcostvariances/worth Materiality重要性(金额重大的差异才值得Controllability可控性(由企业可以控制的差异才值得TypesofstandardbeingInterdependenceofvariancesBenefitsfrominvestigationexceedcostsofinvestigationChapter FurthervarianceSales SalesSalespricevariance=(ASP-SalesAC：=(ASV-MC：=(ASV-ASP-actualsellingprice ASV-actualsalesvolumeSSP-standardselling SPPUSCPUFOH/unit(利润=边际贡献-固定成本 20.13—20.23】（背下表AbsorptionBudgetedBudgetedSalesvolumeprofit=(ASV-Salesvolumecontribution=(ASV-FlexedbudgetedprofitstandardprofitonactualFlexedbudgetedcontributionstandardcontributiononactualSalespriceSalespriceTotalcostPricePriceDirectDirectRateRateVariableActual(efficiency+DifferencebetweenACand Absorption(1)Salesvariances=(ASV-=(ASV-(2)Fixedoverhead只有价差(expenditure)没有量差(3)Operatingbudgetedprofitactual从budgetedcontribution先调整到actualcontributionactualCost Sales PartChapter23- Performance Mission,objective,CSFandMission使 Objective/goal(longtermandshort(strategic,tacticalandoperational Financialindicator财务指标 grossGrossprofitmarginNetprofitmarginorreturnonsalesAssetturnover (capitalemployed=NCA+CA-CL或NCLcapitalReturnoncapitalemployed(ROCE)capitalROCE=netprofitmargin×assetsalesMarketsharesalesoftotalLiquidity=WorkingcapitalcurrentCurrentratio currentcurrentQuickoracidtestratiocurrentaverageReceivableperiod ×365daysor52weeksor12creditaveragePayableperiod ×365daysor52weeksor12costofaverageInventoryperiod ×365daysor52weeksor12costofcostof average Gearingratio Interestcoverratio= interestchargeInvestmentcentres/division投资中心的业绩衡量责任中心 ReturnoninvestmentROI) eRI)controllableROIcontrollable =capitalRI=controllableprofit-controllableinvestment×interestcharge/costofcapitaltraceableprofit追溯利润，不是controllableEnabledifferentdivisionstobecompared(relativefigure)(absolutefigure)RI>0项目即可被接受 ’swealth(avoiddysfunctionalRiskcanbeconsideredthroughdifferentcostofDysfunctionalbehaviour——只有当新投资项目的ROI大于公司现在的ROI才会被RatioandbedistortedbytheageoftheProfitcanbeDifficulttocomparebetweendifferentRequiresacostofRatioandbedistortedbytheageoftheProfitcanbeFinancialindicatorandnon-financialFinancialindicatorNon-financialindicatorO