階段網(wǎng)課真題講解結(jié)知識(shí)點(diǎn)

PartChapter1AccountingforDataVS PlanningVScontrolChapter2Sourcesof PartChapter1AccountingforDataVS PlanningVScontrolChapter2Sourcesof 1(equalfreefrom需要抽樣框(expensive)Stratifiedrandomsampling分層隨機(jī)抽樣(dividedintoSampleis(everyNth&randomBiaswhenregularpatterncoincidingwithsamplinginterval抽樣間隔Quotasampling定額抽樣用于MarketresearcheasytoadministrateNotrandom,certain(onedefinableNotrandom,considerablePrimaryandsecondaryPrimary-forspecialpurpose;secondary-forsomeother,DiscreteandcontinuousContinuous-cantakeonanySampleandpopulationInternaldataandexternalManagementaccounting(包括cost2-10年，seniormanagement開發(fā)新產(chǎn)品/new1月-1年，middle-line每天/每周，first-line, Processeddata(趨勢(shì)/比率/分析),meaningfulto Chapter3CostProductioncostVSNon-productionDirectcostVSindirect Costobject成本對(duì)象costunit責(zé)任中心：CostChapter3CostProductioncostVSNon-productionDirectcostVSindirect Costobject成本對(duì)象costunit責(zé)任中心：Costcentre,revenuecentre,profitcentre,investmentcentreCostcodeChapter4Cost,High-lowmethod4.2Ybx+ x超過(guò)一定業(yè)務(wù)量，fixedcosta)【PPT45頁(yè)超過(guò)一定業(yè)務(wù)量，variablecostperunitChapter5Presenting,,Tablesandcharts【5.32BarSimplebarcharts Percentagecomponentbar Multiplebarchartscompoundbar Pie 5.4Line Showthefluctuations =Primetracedfullyanddirectly,indirectCannotbetracedfullyanddirectly不能直接歸屬，需要分?jǐn)?share-out)包括Indirectmaterial,Indirectlabour,IndirectexpensecostPartChapter6AccountingforOrderingreceiptandissueofrawmaterials【6.1StorageofrawBincards存料卡：倉(cāng)庫(kù)編制，沒有價(jià)格【真題6.7】StoresPartChapter6AccountingforOrderingreceiptandissueofrawmaterials【6.1StorageofrawBincards存料卡：倉(cāng)庫(kù)編制，沒有價(jià)格【真題6.7】Storesledgeraccounts倉(cāng)庫(kù)明細(xì)賬：財(cái)務(wù)部門編制，有價(jià)格Periodicstocktaking定期盤點(diǎn)：atasetpointtimeContinuousstocktaking連續(xù)盤點(diǎn)：onarotatingbasisFreeinventory的計(jì)算【PPT67頁(yè)D/Q訂貨批次，365天/訂貨批次=訂貨間隔時(shí)間【真題6.5HC=Ch×averageinventory=Ch×(Q/2+safetyAverageinventory=Q/2+safetyWhentore-order:Reorderlevel=maximumusage×maximumleadMinimumlevel=reorderlevel–(averageusage×averageleadMaximumlevel=reorderlevel+reorderquantity–(minimumusage×minimumleadtime)Howmuchtoorder:EBQ：最優(yōu)生產(chǎn)批量manufactureDiscount：TC=PC+HC+OC=P0×D+Ch×Q/2+ P0和單位儲(chǔ)存成本Ch會(huì)受折扣的影響【6.3IssuetoChapter7Accountingfor Measurelabouractivity【真題7.5/7.6/7.7/7.8/7.9/7.10/7.11Efficiencyratio=standardactualhoursbudgethoursCapacityratioacutal: 3Time-basedsystem計(jì)時(shí)工資【真題7.12Overtimepremium加班Pieceworkschemes計(jì)件工資【真題7.13計(jì)時(shí)工資需要激勵(lì)：對(duì)節(jié)約的時(shí)間進(jìn)行獎(jiǎng)勵(lì)【PPT95頁(yè)Dr.WIP (生產(chǎn)領(lǐng)用間接材料PurchaserequisitionPurchaseorder采購(gòu)訂Deliverynote送貨沒有價(jià)格Materialsrequisitionnote領(lǐng)料生產(chǎn)部門編制，倉(cāng)庫(kù)根據(jù)領(lǐng)料單發(fā)出原Materialreturnsnote退料replacement(離開的人和新來(lái)的人中較小者(期初-離開+新來(lái)=期末Labourturnoverrate(期初人數(shù)+期末人數(shù)Replacementcost:costofselectionandtraining,inefficiencyofnewlabour【真題7.4 【7.14replacement(離開的人和新來(lái)的人中較小者(期初-離開+新來(lái)=期末Labourturnoverrate(期初人數(shù)+期末人數(shù)Replacementcost:costofselectionandtraining,inefficiencyofnewlabour【真題7.4 【7.14 idlehours idlehours+workedhoursIdletimeratioIdlehours+workedhours=totalhoursorpaid分Chapter8AccountingforAllocationandapportion目的：通過(guò)分配和分?jǐn)?，把成本?xiàng)目分到所有成本中【8.9Reapportion目的：通過(guò)再分?jǐn)偅逊?wù)部門的成本分到生產(chǎn)部Absorption目的：通過(guò)吸收，把生產(chǎn)部門成本分?jǐn)偟矫總€(gè)產(chǎn)品(costunit)Absorptionbases: 【真題8.11】【8.8OAR不同單位的轉(zhuǎn)化：OAR/hr×hrs/unit=OAR/unit【真題8.6/8.10真題9.164生產(chǎn)多種產(chǎn)LabourMachineOH按占直接材料成本的百分比吸%ofOH按占直接人工成本的百分比吸%ofOH按占主要成本的百分比吸%ofPrimeDirect不考慮服務(wù)部門之間的成本分配Ignoreinter-service先按實(shí)際比例分配金額較大的服務(wù)部門，再把服務(wù)部門成本只歸集到生產(chǎn)部Reciprocal列方FloorareaoccupiedbyeachcostDepreciation,insuranceofCostorbookvalueofCanteen,welfare,firstNumberofDr.WIP (directlabour) (indirectlabour)Cr.Wagecontrol 【7.16Directworkers(一線操作員Normalbasicpay(正常工作時(shí)間DirectIndirect(一般加班DirectIndirectOTIndirectIndirect(特殊任務(wù)的加班DirectDirectOTDirectDirectIdleIndirectIndirectsickpay,holidaypayIndirectIndirect BudgetactivitylevelPredeterminedOAR=BudgetactivityT型賬戶&8.3/8.4/8.5ActualoverAbsorbedunderChapter9Marginalandabsorption BudgetactivitylevelPredeterminedOAR=BudgetactivityT型賬戶&8.3/8.4/8.5ActualoverAbsorbedunderChapter9Marginalandabsorption ∵Closinginventory>openinginventory（Productionunits>sales∴ACprofit>MCACMCOAR/unit×(closinginventoryopeninginventory)(production Contribution=(sellingprice–variablecost/ AC&MC優(yōu)缺點(diǎn)【9.2/9.35ComplywithIAS2/accrualOverheadsarevolumeBetterfordecision-makingAvoidover/underabsorptionNOTcomplywithIAS2/accrual(1)inventoryMC單位成本只包括DM,DL, AC單位成本包括DM,DL,VOH和(2)FOHSales==Sales-Costof=Gross-Periodcost(fixed&==Adjusted OH Cr.Cash/creditsOH Cr.Overhead (Actualactivitylevel×Pre-determined Cr.Profitorloss ProfitorCr.OverheadActual－AbsorbedOH(=OAR×actualactivitylevel= Chapter10Job,batchandserviceMark-up=profit/costof (COS=totalMarginprofit/salesrevenueServicecostingChapter10Job,batchandserviceMark-up=profit/costof (COS=totalMarginprofit/salesrevenueServicecosting特點(diǎn)：Intangibility無(wú)形的simultaneity生產(chǎn)和消費(fèi)同時(shí)進(jìn)行perishability不易儲(chǔ)存,compositecostunit【10.6Chapter11ProcessLoss6normalabnormal0cost/unit(sameasgoodScrapvalue用來(lái)抵消虧損Disposal+Disposalcost(1)output&Input-normalloss=expectedoutput+abnormalgain/-abnormalloss=actual(2)涉及abnormalinputinputcost?scrapvalueofnormalnormallosswithscrapvalue:cost/unit expectedinputcost+disposalcostofnormalnormallosswithdisposalcost:cost/unit expected(3)outputvaluecost/unitactual(4)TDirect +Direct =Prime+Fixed=Production =SellingpricefortheBatchcostingSimilararticles,separatelyProcesscostingCannotidentifyseparateunits,continuousnatureE.g.Oilrefining,ChapterProcesscosting,jointproductandby-Jointproductandby-Processjointcost/commoncostChapterProcesscosting,jointproductandby-Jointproductandby-Processjointcost/commoncost·(production-jointcostof(2)profitsalesrevenueofAcostofsalessellingprice×salesunits·salesunitofproductionofByproduct=selling7(1)salescredittothesalesaccount不影響common(2)commoncredittotheprocessaccountcommon分配SalesvaluesellingFIFOmethod【11.5(1)計(jì)算equivalentunit約當(dāng)產(chǎn)量=FG+WIP×degreeof input(2)計(jì)算cost/equivalentunit= equivalent(3)分錢：valuationofFGcost/equivalentvaluationofWIPcost/equivalentunit×WIP的約當(dāng)產(chǎn)量【11.6(4)TChapterAlternativecosting1.Activitybasedcosting 作業(yè)成本法【13.2/13.3/13.4/13.72.Totalqualitymanagement PreventioncostChapterAlternativecosting1.Activitybasedcosting 作業(yè)成本法【13.2/13.3/13.4/13.72.Totalqualitymanagement PreventioncostAppraisalcost 3Lifecyclecosting產(chǎn)品生命周期【13.5/13.64TargetcostingCostpluspricing成本加成定價(jià)法：Cost→markupprofit→sellingpriceTargetcosting目標(biāo)成本法：Targetcostmarketpricedesiredprofit與現(xiàn)有成本比較currentcosttargetcostcostAttempttoclosethecostgap8Lifecycle Rapidincrease Stablehighvolume銷售穩(wěn)定goodprofit FallingActivitybasedcosting(ActivityAllocationandapportionment分配和分?jǐn)偘殉杀痉值匠杀局行腸ostcentreReapportionment再次分?jǐn)侫bsorption計(jì)算OAR/unit或OAR/hrGroupsoverheadsintoactivities—costIdentifycostdriver(costdriverisfactorswhichcauseachangeinthecostofanactivity) Calculateacostperunitofcost AbsorbactivitycostsbasedonusageofModernbusinesswithcomplexityandoverheadstohighvolumeproductsandtoosmallaproportionofoverheadstolowvolumeproducts分配粗略arbitraryPartChapter14LinearregressionYa①r越靠近+/-1②withintherangeof③usemoreTimeseriesanalysis注：Proportionalmodelisbetterthantheadditivemodelwhenthetrendisincreasingordecreasingover9ActualPartChapter14LinearregressionYa①r越靠近+/-1②withintherangeof③usemoreTimeseriesanalysis注：Proportionalmodelisbetterthantheadditivemodelwhenthetrendisincreasingordecreasingover9Actualsales1122334415263748192341.令時(shí)間2.MovingaverageTrend,Ta3.Seasonalvariation，調(diào)整后AdditivemodelseasonalvariationAdditivemodelY=TSabxMultiplicative/proportionalmodelYT×SabxCorrelationcoefficientr[-Degreeofcorrelationbetweenxandy Perfectnegative Partial No Partial TheamountofvariationinywhichappearstoexplainedbyvariationinThefurtherintothefuturetheforecastisforthemoreunreliableitislikelytobeLessdatalessThefurtherintothefuturetheforecastisforthemoreunreliableitislikelytobeLessdatalessreliableRandomvariationupsettingthepatternoftrendandseasonalvariationMaturitystageinlifecycleisbetterforforecasting Chapter15-17FunctionsofEstablishbudgetcommittee,issuethebudgetcoordinationandadministration/monitoringthebudgetprocesscommunicatingdetailsofthebudgetpolicyandbudgetguidelinesDeterminingtheprinciplebudgetfactor——salesdemandPreparethefunctionalbudgetMaterialusageLabourpaidSalesProductionLabourworkedOverheadNegotiationofbudgetswithsuperiors/communicatedetailedandagreedbudgetstomanagersbybudgetcommitteePreparethemasteraccountantcoordinationoftheindividualbudgetsintothemasterSpreadsheet電子表格在管理會(huì)計(jì)中的作用【15.25/15.27】【4.6/15.26comparewithactualresults/establishthesystemofPriceindexPnQuantityindexQnLaspeyrepriceindex=PQ0Laspeyrequantityindex=PQ0PnPaaschepriceindex=PQ0PnPaaschequantityindex=PQnImposedbudgetandparticipative 】Operational③④②MaterialusageOverheadbudgetMaterialpurchaseLabourpaid①Sales①Production=closinginventory+sales-opening若有損失/殘次品：Productionclosinginventorysalesopeninginventoryclosinginventory+sales-openingImposedbudgetandparticipative 】Operational③④②MaterialusageOverheadbudgetMaterialpurchaseLabourpaid①Sales①Production=closinginventory+sales-opening若有損失/殘次品：Productionclosinginventorysalesopeninginventoryclosinginventory+sales-opening=Labourworked(hr)=③Materialpurchase=closingmaterial+materialusage-openingidletime：labourpaidworkedworkedidletime：labourpaidtotaltime×$/hrworkedtimeidletime)×$/hr1-idletimeidle(idletimeratio idletime+worked(背 MaterialusageMaterialpurchasebudgetCashQ1sales30%70%Q2sales30%70%Q3sales30%70%OpeningwQ1cashQ2cashQ3cashSales＋Closing×kg/＝Materialusage－Openingmaterial＝Materialpurchase×$/＝MaterialpurchaseImposedbudgetTop-downParticipativebudgetBottom-upTimesavingandresourceMorerealistic;motivational;increasedTimeBudgetaryslack=budgetarypadding/biasFixedbudgetandflexible 真題Chapter18CapitalFixedbudgetandflexible 真題Chapter18Capitalexpenditure1.CapitalexpenditureimprovementVSrevenueexpendituremaintenance)2.Relevantcost判斷相關(guān)成本的依據(jù)：Futureincrementalandcashflow【18.8】相關(guān)成本舉例：avoidablecost,differentialcost,opportunitycost非相關(guān)成本舉例：sunkcost沉沒成本committedcost(1)確定成本性態(tài)——fixedvariableorsemi-Revenue=actualunits×standardsellingVariablecost=actualunits×standardvariableSemi-variablecost=fixed+actualunit×standardvariable Fixedcost=budgetfixed(4)flexedprofitactualprofitFixedbudgetStartofbudgetperiod-remainPlanningstage-atdifferentlevelsofTheendofcontrolperiod-flexedbudgetbasedonactualCreditpurchase&cashpaymentsP82.20Chapter19Methodsofproject1.Timevalueofmoney2.Methodsofproject Chapter19Methodsofproject1.Timevalueofmoney2.Methodsofproject Cashflow=profit+注：投資回收期越短越好，NPV0可行，IRRcostofcapitalNPVIRR=A%(B%-PaybackTimetakentorecovertheinitialcapitalHelpliquidityIgnoretotalprofitabilityvalueofmoney(Presentvalueoffuturecashinflow-initialcashShareholderwealthiscannotbecomparedInternalrateofreturn當(dāng)NPV=0時(shí)的折現(xiàn)Maybeseveral未來(lái)本息和/復(fù)利終值F=P ????????????????????????????????=(?? EffectiveannualrateNominalinterest名義(年)Nominalinterest/nr1Discounting折現(xiàn)/復(fù)利現(xiàn)值P=F× =F×PF(r%,n)查復(fù)利現(xiàn)值系數(shù)表【 (1+Annuityannualpayment/receipt×AF(r%,n)aPerpetuity永續(xù)年金的現(xiàn)值 rPartChapter20StandardUseofstandard ControlStandardcost 【真題20.13.Typesof制定標(biāo)準(zhǔn)時(shí)選擇attainable 【真題20.3ChapterPartChapter20StandardUseofstandard ControlStandardcost 【真題20.13.Typesof制定標(biāo)準(zhǔn)時(shí)選擇attainable 【真題20.3Chapter BasicvarianceTotalvariances=actualcost-(actualoutput×standardVolumeCapacityFSignificanceofcostvariances/worth Materiality重要性(金額重大的差異才值得調(diào)查)Controllability(由企業(yè)可以控制的差異才值得調(diào)查)TypesofstandardbeingusedInterdependenceofvariancesBenefitsfrominvestigationexceedcostsofinvestigationChapter Furthervariance1.Sales SalesSalespricevariance(ASP SalesAC：ASV MC=(ASV Pricevariance(APSP)×AQAP·AQ UsagevarianceAQ- RatevarianceAPSP)×AQAP·AQ AQ用totalhours包括idletime)【練習(xí)冊(cè)P96.2EfficiencyvarianceAQ Expenditurevariance(APSP)×AQAP·AQ AQ用workedEfficiencyvarianceAQ AQ用workedTotalvariance=actualOH-actualoutput×OAR/unit=actualOH-absorbedExpenditurevariance=AOH-Volumevariance=(AQ-EfficiencyvarianceAhrS CapacityvarianceAhrB Direct(standardtime×standard(standardtime×standardrateFixed(standardtime×standardrateASP-actualsellingSSP-standardsellingpriceASV-actualsalesSCPU-standardcontributionperSPPUSCPUFOH/unit(利潤(rùn)=邊際貢獻(xiàn)-固定成本2.Operating （背下表3.DifferencebetweenACand Cost Sales Operating Absorption(1)SalesASP-actualsellingSSP-standardsellingpriceASV-actualsalesSCPU-standardcontributionperSPPUSCPUFOH/unit(利潤(rùn)=邊際貢獻(xiàn)-固定成本2.Operating （背下表3.DifferencebetweenACand Cost Sales Operating Absorption(1)Salesvariances=(ASV-=(ASV-(2)Fixedoverhead只有價(jià)差(expenditure)沒有量差(3)Operatingbudgetedprofitactual從budgetedcontribution先調(diào)整到actualcontributionactualAbsorptionBudgetedBudgetedSalesvolumeprofit=(ASV-Salesvolumecontribution=(ASV-Flexedbudgetedprofit/standardprofitonactualsalesFlexedbudgetedcontribution/SalespriceSalespriceTotalcostDirectDirectRateRatePartChapter23- PerformanceMission,objective,CSFandFinancialindicator財(cái)務(wù)指標(biāo)【真題23.1/23.223.3/23.4/23.5】（背公式grossGrossprofitPartChapter23- PerformanceMission,objective,CSFandFinancialindicator財(cái)務(wù)指標(biāo)【真題23.1/23.223.3/23.4/23.5】（背公式grossGrossprofitmargin Netprofitmarginorreturnonsales=Assetturnover=capital (capitalemployed=NCA+CA-CL或NCLReturnoncapitalemployed(ROCE)=capitalROCE=netprofitmargin×assetsalesofMarketshare=salesoftotalLiquidity=WorkingcapitalcurrentCurrentratio=current currentQuickoracidtestratio currentaverageReceivableperiod credit ×365daysor52weeksor12averagePayableperiod costof ×365daysor52weeksor12averageInventoryperiod costof ×365daysor52weeksor12costofInventoryturnover=average Gearingratio=NCL+equityorInterestcoverratio= interestMission使 Objective/goal(longtermandshort(strategictacticalandoperational CriticalsuccessfactorInvestmentcentresdivision責(zé)任中心【真題23.6/23.9/23.10/23.11】【真題23.12—23.19Non-profitmakingorganizationPublicsectorInvestmentcentresdivision責(zé)任中心【真題23.6/23.9/23.10/23.11】【真題23.12—23.19Non-profitmakingorganizationPublicsector ThevalueofoutputisdifficulttoLackofcompetitorSixdimensionresourceutilization【真題23.23/23.24Balancedscorecard真題23.20/20.21優(yōu)點(diǎn)：involvefinancialandnon-financialindicator,covermostareasof缺點(diǎn)：conflictamongfouraspectsmeasurementofmanager’sperformanceisnotProcessInternalprocess–qualitycontrol,efficiency,resourceCustomerCostandqualityofproductorservice,deliveryspeed,customerloyaltyandrep