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
