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1 Professional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA F2 习题详解 Management Accounting (MA) 管理会计 ACCA Lecturer: Belinda Qiu ACCAspace 中国 ACCA 特许公认会计师教育平台 Copyright ACCAspace.com

Accounting (MA) 管理会计 ACCA Lecturer: Belinda Qiu

2 Part B 1. Accounting for materials 2. Accounting for labor 3. Accounting for overheads 4. Absorption and marginal costing 5. Cost accounting methods-job and batch costing 6. Cost accounting methods-process costing 7. Cost accounting methods-service costing 8. Alternative cost accounting 2

Cost accounting methods-job and batch costing 6.

3 1. Process Part B Accounting for materials 3

4 类型一 : 定义题 Part B Accounting for materials 4

5 Part B Accounting for materials 2. Inventory valuation 5

6 计算题 : Part B Accounting for materials FIFO 和 LIFO: 看数量的变化 6

7 Part B Accounting for materials Weighted average: 考试一般不会考很复杂的, 所以要找库存变化中的不变部分 7

8 3. EOQ & EBQ Part B Accounting for materials 8

9 计算题 : Part B Accounting for materials EOQ 计算 : 背公式!!! 9

10 定义题 : Part B Accounting for materials 10

11 Part B Accounting for materials 4. Total cost of inventory 11

12 Part B Accounting for materials 计算题 12

13 Part B Accounting for materials 5. Inventory control level 13

14 Part B Accounting for materials 计算题 14

15 定义题 : Part B Accounting for materials 15

16 Part B Accounting for materials 6. Free inventory 16

17 计算题 : Part B Accounting for materials Free inventory= 我可以自由支配的 - 不可以自由支配的 17

18 Part B Accounting for materials 7. Inventory account 18

19 定义题 + 计算题 Part B Accounting for materials 19

20 Part B Accounting for materials Inventory account: 借方增加贷方减少库存增加的方法 : 采购了原材料, 货被退回, 组织了生产, 盘盈了库存减少的方法 : 发货了, 盘亏了, 材料退回了 20

21 Part B Accounting for labor 1. Direct and indirect labor cost 21

22 Part B Accounting for labor 计算题 For specific work: 全是 direct General work: 看 labor 的性质 OT 除非是 specific work, 否则全部 indirect Idle 和 training 不直接影响产出,indirect 22

23 定义题 : Part B Accounting for labor 23

24 Part B Accounting for labor 2. Remuneration methods 计算题 : 24

25 Part B Accounting for labor 工资的计算方法直接根据题目的要求 25

26 3. 几个 ratio Part B Accounting for labor 26

27 计算题 : Part B Accounting for labor 27

28 Part B Accounting for labor 怎样记忆几个 ratio: 1. Turnover:100 个员工中有多少会离职 2. Efficiency: 看员工的工作效率反应在工作时间上同样的工作量下, 实际工作时间和标准下的差异 3. Capacity: 预计可以用于生产的时间和实际生产的时间的差异 4. Volume: 实际的生产量和预计的差异, 用工作时间来反应, 不考虑工作效率的影响, 只考虑数量 28

29 Part B Accounting for labor 4. Bonus scheme 29

30 定义题 : Part B Accounting for labor 30

31 计算题 : Part B Accounting for labor 31

32 Part B Accounting for labor 5. Labor account 32

33 Part B Accounting for labor 怎样做 account 题目类比到 inventory account 中 : 借方增加, 贷方结转增加 : 付员工工作结转 : 因为什么活动才发生了 labor cost?? 企业的生产经营活动哪些活动哪几种员工 -- 管理者, 生产工人, 销售人员,balabala 33

34 Part B Accounting for overheads 1. Steps of absorption costing Step 1: allocation Step 2: apportionment Stage 1: apportioning general overheads Stage 2:reapportion service department cost Step 3: absorption 类比于学校发活动补贴 : 1. 总共用于补贴的金额 2. 按学院划分每个学院分多少 3. 确定学院的每个活动按照其规模大小领补贴 34

35 定义题 : Part B Accounting for overheads 35

36 Part B Accounting for overheads 2. Absorption Absorption rate=overheads costs/volume of activity Overheads absorbed =actual activity * Predetermined absorption rate 36

37 Part B Accounting for overheads 37

38 定义题 : Part B Accounting for overheads 除了定义之外, 还可以考察 over- 和 under- 对利润的影响, 哪些情况会造成 over- 或者 under- 38

39 Part B Accounting for overheads Basis 的选择靠 common sense 39

40 计算题 : Part B Accounting for overheads 40

41 Part B Accounting for overheads Absorbed overheads 可以单独考计算, 也可以结合 over-/under- 的知识一起考, 重点还是在于理解 over-/under- 的意思! 41

42 Part B Accounting for overheads 计算题大同小异, 熟能生巧 42

43 Part B Accounting for overheads 3. Overheads account 43

44 定义题 : Part B Accounting for overheads 44

45 Part B Accounting for overheads Account 题目的做题方法同 labor 和 material account!!! Overheads account 借方增加贷方减少增加 : 产生了成本 material,labor 的发生减少 : 结转 appointment, 将 OHs 分配到产品上去, 即 inventory 上差异 : 有 over-/under- 若差异在贷方, 说明结转的 < 实际发生的,under- 若差异在借方, 说明结转的 > 实际发生的,over- 45

46 Part B Absorption & marginal costing 1. Profit under AC/MC 46

47 Part B Absorption & marginal costing AC 和 MC 下如何调整利润 47

48 计算题 : Part B Absorption & marginal costing 48

49 Part B Absorption & marginal costing 49

50 Part B Absorption & marginal costing 考到 AC 和 MC, 记住两者之间的关系, 无论什么题目都不会错 50

51 Part B Job, batch and service costing 51

52 Part B Job, batch and service costing Composite cost unit 52

53 Part B Job, batch and service costing 定义题 53

54 Part B Job, batch and service costing 计算题 54

55 1. Loss/gain Part B Process costing 55

56 计算题 : Part B Process costing 56

57 定义题 : Part B Process costing 57

58 2. Account Part B Process costing 58

59 定义题 : Part B Process costing 理解方法同前面几个 account: 借方增加贷方减少借方 :input 贷方 :output Normal loss: 看作是以 scrap value 计较的另一种 output Abnormal loss: 贷方, 减少 output 的价值 Abnormal gain: 借方, 增加 output 的价值 59

60 Part B Process costing 3. Equivalent unit 60

61 计算题 : Part B Process costing 61

62 Part B Process costing 62

63 Part B Process costing 4. Weighted average/fifo method 63

64 Part B Process costing 计算题 : 求存货价值 64

65 Part B Process costing 5. Joint and by- product appointment joint cost 65

66 定义题 : Part B Process costing 66

67 计算题 : Part B Process costing 67

68 Part B Process costing 68

69 Part B Process costing 69

70 Part B Alternative cost accounting 1. ABC - 区别与传统 AC 处在于 : 有很多的 cost driver, 成本管理更严谨 ( OHs 在成本的比重越来越大 ), 但是麻烦, 同时 cost driver 不一定是正确的, 使用者能否正确理解 - 步骤 : 找活动, 定 driver, 看成本 (cost pools), 分成本 ( 根据活动量 ) 70

71 Part B Alternative cost accounting 2. Life cycle costing - 看产品的整个生命周期 (introduction, growth, maturity, decline) Benefits: long-term (forecast), total cost, accurate information 71

72 Part B Alternative cost accounting 3. Target costing 72

73 Part B Alternative cost accounting 4. TQM Prevention cost: the costs of any action taken to prevent or reduce defects and failures. This include the cost of preventive maintenance, quality, quality, training and the extra cost of acquiring higher quality materials. Appraisal costs: the costs incurred to ensure that materials and products meet quality standards. They include costs of inspecting purchased parts, work in process and finished goods, quality audit and filed test. Internal failure costs: the costs arising within the organization of failure to achieve the quality specified. They are discovered before the product is delivered and include down time and scrap costs, repair, stoppage caused by defects. External failure costs: the costs incurred when the products or services fail to conform to requirements or satisfy customers, need after theta have been delivered. They include the costs of handling customers complains, warranty replacement, repair of returned product etc. Costs within this category can have a dramatic impact on future sales. 73

74 Professional Accounting Education Provided by Academy of Professional Accounting (APA)

第六章债券股票价值评估 1 考点一 : 债券价值的影响因素 2

第六章债券股票价值评估 1 考点一 : 债券价值的影响因素 2 Professional Accounting Education Provided by Academy of Professional Accounting (APA) CPA 财务管理习题班第八讲债券股票价值评估 IreneGao ACCAspace 中国 ACCA 国际注册会计师教育平台 Copyright ACCAspace.com