PowerPoint 演示文稿

Size: px

Start display at page:

Download "PowerPoint 演示文稿"

焘伦虞
7 years ago
Views:

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

2 Introduction 习题课安排 : 找重点找规律目的 : Pass 记知识点答题习惯 2

3 Introduction 习题课给谁用?? 1. 看了一遍基础课的, 自己做了题目发现还是不会的, 听自己不会的章节的习题课 2. 没看基础课, 或者基础课看了跟没看差不多的, 听习题课的同时看哪些知识点听不懂的, 回去找基础课听不会的知识点 3. 看了基础课, 题目做几道就找到自己的规律的, 感觉 F2 超简单的跪求学霸不要来虐 3

4 Introduction 1. 按照每个 Part 对习题进行讲解 2. 每个 Part 会对题型进行归类 3. 看考察哪些知识点, 这个知识点讲了什么 4. 梳理知识点的目的 : 给出一句最简单的话记住这个知识点, 放弃原来的大框架 5. 这种题型有什么技巧需要记住 6. 文字题会分为单独一个部分 7. 考试策略 : 重在客观题, 文字题写不出来就放弃 4

5 Part A 1. Management, Financing & Costing Accounting 2. Managerial process of planning, control and decisionmaking 3. Data and information 4. Sampling techniques 5. Attributes of good info.--- ACCURATE +2C 6. Presenting information 7. Cost classification 5

6 Part A 题型定义题定义延伸题计算题图表题考的是定义类的题目, 但是你没见过这个知识点 6

7 Part A The Nature, Source & Purpose of MA 1. MA & FA Financial Accounting Management Accounting Legal requirement Yes No Users External and internal Internal Precision Rules Reporting Scope True and fair Generally accepted accounting principles Past data Whole organisation Frequency Annual As required Format Governed by Companies Act As accurate as possible for the users needs No rules govern them but some established techniques used Past and present data to make decisions about future Segments/devisions or whatever is needed by the business No set format 7

8 Part A The Nature, Source & Purpose of MA 1. MA & FA MA 特别随意, 想怎么来怎么来, 成大事者不拘小节 FA 特别死板, 你得听别人的规定, 站在巨人的肩膀上 8

9 D B 9

10 2. Hierarchy (time span & the seniority of the manager) 下面是基石, 要细致 ; 上面是精华, 要去繁就简 + 企业要看未来发展 strategic level: senior management formaulates longterm objectives and plans, and seek to achieve these long-term goals tactical level: senior mgt makes short-term plans for, say, the next year, e.g. annual plans and budgets. operational level: mgt takes day-to-day decisions about waht to do next and how to deal with problem arise. 10

11 B Management hierarchy=planning hierarchy A 11

12 3. ACCURATE + 2C--quality of good information A ccurate C omplete C ost-effective U nderstandable R elevent A ccessible (appropriate channels of communication) T imely E asy to use C larity+ C onfidence 12

13 C B 13

14 4.Data & Information 来 Data collected Different requirement + methods Information 1 +-*/ Information 2 Information 3 Information 4 14

15 C B 15

16 D 16

17 5. Sampling techniques Probability sampling methods -a method which there is a known chance of each member of the population appearing in the sample. Random sampling 概率抽样非概率抽样 Non-Probability sampling methods -chance of each member of the population appearing in the sample is unknown. Stratified random sampling Quota sampling Systematic sampling Multistage sampling Cluster sampling 17

18 Random sampling: 标准好学生 Stratified random sampling: 分层 Systematic sampling: 数字 Multistage sampling: 分层再分层 Cluster sampling:lazy boy Quota sampling: 发传单的痛你可知道老师, 我这个都知道, 就是记不得这些单词怎么办? 18

19 C D 19

20 6. Information Presenting 大哥大姐, 你记一下英语单词我们就可以愉快的玩耍 Bar: 条 Pie: 饼 scatter: 点 trend: 趋势 Component: 元素, 多元素 component bar: 把条分成多元素 Compound: 复合 compound bar: 多条放到一起 20

21 考试怎么考? 初中功底就好 (1) 什么类型的 (2) Pie chart degree (3) 图表告诉你什么样的信息 21

22 C C 22

23 B C 23

24 7. Classifying Cost element nature behaviors function Material Labor expense Direct cost Indirect cost Fixed Variable Semi-variable Production Non-production Administration Selling & distribution finance 是不是直接可以计入单件产品是不是与生产直接相关四种分类之间没有直接的联系!!! 尤其是 nature 和 function 之间 24

25 D C 25

26 Centre: Cost, revenue, profit, investment 直接看字面判断 D 26

27 Cost code A C 27

28 Part A 类型二 : 定义延伸题 C D 1. 按照字面意思理解,2. 联系你的 common sense 3. 考试的时候不要耗时太多, 大不了放弃 28

29 Part A 类型二 : 计算 1. High-low method 重点找活动量的最大最小点!!! 不是成本 29

30 Part A 类型三 : 图表题考试内容 : 1. 你从图表中获得哪些信息 2. 给你信息, 判断哪个图表合适规律 : 1. 直线是否 ( 延长 ) 过原点是否有 fixed cost 2. 斜率是否固定 VC 是否发生变化 3. 斜率大小 VC 大小 30

31 Part A A 31

32 Part A A 32

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

PowerPoint 演示文稿

PowerPoint 演示文稿 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