2012年6月ACCA考试科目F5考试考点预测Tips

2012年6月ACCA考试科目F5考试考点预测Tips

ACCA Paper F5是很多参加ACCA考试的学生第一次接触到用全英文回答问题的科目，这对很多同学来说是新的挑战，毕竟用我们的第二语言计算，写文章并不是那么简单，提笔就来的。所以，针对这门课程，高顿教育开设了知识模块，习题模块和冲刺模块的授课。作为本考期ACCAF5的老师，我介绍一下各模块的授课内容同时结合授课进度说说课余时间大家如何复习这门课程，顺利的通过考试。

1. Topic Forecast
1 Target costing
2 Activity-based costing
3 Cost-volume-profit analysis
4 Limiting factors
5 Quantitative analysis of budgeting and types of budget
6 Variance analysis
7 Financial and non-financial performancemeasurement
2. Key Knowledge Forecast
a) Target costing
Target costing process - calculation target cost and cost gap;
How to close a target cost gap;
Benefits of target costing;
Difficulties in service sector.
b) Activity-based costing
Calculation of ABC;
Benefits and limitations of ABC;
ABC versus conventional absorption costingmethods.
c) Cost-volume-profit analysis
Calculation of the breakeven point both in volume and value, margin of
safety and C/S ratio;
Drawing the charts – breakeven chart and P/V charts;
Multi-product break-even analysis (using P/V chart).
d) Limiting factors
Linear programming;
Slack/surplus and shadow price.
e) Quantitative analysis of budgeting and types of budget
Time series analysis;
Discuss different types of budgeting methods: incremental, ZBB, rolling,
bottom-up, top-down, etc.
f) Variance analysis
Calculate and comment on all kinds of variances (sales, material, labour,
variable overhead, fixed overhead);
Operating statement;
Planning and operational variances and when to revise budgets.
g) Financial and non-financial performancemeasurement
Assess financial performance based on provided income statements,
such as sales, gross profit, period expenses, net profit, ROCE, ROI, RI and
other ratios.
Assess non-financial performance based on provided information.
Explain why NFPIs is better indicators than financial ones.
Fitzgerald andmoon’s 6 dimension of performancemeasurement.