ACCA考友联盟直推ACCA考试科目MA干货系列-38条学霸笔记后13条

编辑：融跃教育 2019-02-26 15:16:48

本文为ACCA考试备考科目MA 38条学霸笔记后13条。ACCA MA全称是Management Accounting，即管理会计，课程整体难度一般，差异分析的部分考试可能有些难度，另外财务比率的计算需要掌握，为今后的学习打好基础。融跃教育ACCA项目ACCA考友联盟继续为考友直推后13条ACCA MA学霸笔记。

14. Budget Behavior :

① participate approach

② imposed budget

15. 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

16.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。

17.nominal interest rate

(1+ real interst rate)*(1+inflation rate) = ( 1+ nominal interest rate)

18.NPV

NPV = present value of future net cash flow – present value of initial cost

19.永续年金：永续年金 =A/i

20.汇报查看方式

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。

21.EAR

EAR =CAR=APR=(1+r/n)n – 1 有效年利率

22.IRR:(based on cash flow analysis)

①IRR> cost of capital, NPV >0, worth taking

②IRR< cost of capital, NPV <0, not worthwhile.

23.ARR& Average investment

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

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

24.type of standard:

①basic standard

②current standard

③ideal standard

④attainable standard

25.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

⑷Efficiency variance= (standard hrs worked for actual output – actual hrs worked)* standard rate per hr ⑴+⑵：Fixed O.H. total variance= fixed O.H. absorbed – actual expenditure

5．Sales variance

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

⑵ Sales 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)

6．Idle time variances

Idle time variance = (expected idle time – actual idle time)* adjusted hr rate

26.The elements of a mission statement including:

①Purpose

②Strategy

③Policies and standards of behavior

④Values and culture