本文為ACCA考試備考科目MA 38條學(xué)霸筆記后13條。ACCA MA全稱是Management Accounting，即管理會(huì)計(jì)，課程整體難度一般，差異分析的部分考試可能有些難度，另外財(cái)務(wù)比率的計(jì)算需要掌握，為今后的學(xué)習(xí)打好基礎(chǔ)。融躍教育ACCA項(xiàng)目ACCA考友聯(lián)盟繼續(xù)為考友直推后13條ACCA MA學(xué)霸筆記。
14. Budget Behavior :
① participate approach
② imposed budget
15. payback 投資回收期的缺點(diǎn)：
① ignore profitability
② the time value of money is ignored
③ 沒有考慮項(xiàng)目后期帶來的經(jīng)濟(jì)利益
④ arbitray 武斷
16.payback 投資回收期的優(yōu)點(diǎn)：
① easy to calculate
② widely use
③ minimize the effect of the risk and help liqidity
如果在算投資回收期的時(shí)候，發(fā)生折舊，則需要加回折舊，因?yàn)檎叟f是非現(xiàn)金項(xiàng)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.永續(xù)年金：永續(xù)年金 =A/i
20.匯報(bào)查看方式
每年的匯報(bào)是相同的就查看年金現(xiàn)值系數(shù)表，不同的就查看年金系數(shù)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
