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ACCA F2 习题详解Management Accounting (MA)

管理会计

ACCA Lecturer: Belinda Qiu

Copyright © ACCAspace.comACCAspace 中国ACCA国际注册会计师教育平台 2

Introduction

习题课安排：

目的：Pass

找重点

记知识

点

答题习

惯

找规律


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


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


Part A

1. Management, Financing & Costing Accounting

2. Managerial process of planning, control and decision-

making

3. Data and information

4. Sampling techniques

5. Attributes of good info.---“ACCURATE”+2C

6. Presenting information

7. Cost classification


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


1. MA & FA

Part A The Nature, Source & Purpose of MA

Financial Accounting Management Accounting

Legal requirement Yes No

Users External and internal Internal

Precision True and fairAs accurate as possible for the

users needs

RulesGenerally accepted

accounting principles

No rules govern them but some

established techniques used

Reporting Past dataPast and present data to make

decisions about future

Scope Whole organisationSegments/devisions or whatever

is needed by the business

Frequency Annual As required

FormatGoverned by Companies

ActNo set format


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

Part A The Nature, Source & Purpose of MA


Part A 类型一：定义题

D

B



2. Hierarchy (time span & the seniority of the manager)

strategic level: senior management formaulates long-term 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.

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



B

AManagement hierarchy=planning hierarchy



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



C

B



4.Data & Information

Data collected

Information 2 Information 3 Information 4

Information 1

Different requirement + methods

来

+-*/



C

B



D



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

Stratified random sampling

Systematic sampling

Multistage sampling

Cluster sampling

Non-Probability sampling methods-chance of each member of the population appearing in the sample is unknown.

Quota sampling

概率抽样

非概率抽样



• 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？



C

D



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



• 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



C

C



B

C



7. Classifying Cost

element nature behaviors function

MaterialLaborexpense

Direct costIndirect cost

FixedVariableSemi-variable

ProductionNon-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



D

C



Centre：

Cost, revenue, profit, investment

直接看字面判断

D



Cost code

A

C


Part A 类型二：定义延伸题

1.按照字面意思理解，2.联系你的common sense3.考试的时候不要耗时太多，大不了放弃

C

D


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


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


Part A

A

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