澤稷教育
❶ 上財的高頓培訓與澤稷培訓哪家強
您好！建議您先網路了解相關培訓機構或者學校，然後再實地考察比較，從師資，設備，環境，學生、家長口碑等硬體、軟體多方面了解，同時多考察，對比幾家同類培訓機構，學校！謝謝你採納一下哦！祝你鼠年行大運哦！
2016年ACCA考試復習重點整理之F2《管理會計》。
1.Target cost= target selling price – target profit = market price – desired profit margin.
2. cost gap= estimated cost – target cost.
3. TQM :
① preventing costs
② appraisal costs
③ internal failure costs
④ external failure cost
4. Alternative costing principle:
①ABC(activity based costing)
②Target costing
③Life cycle
④TQM
5. Laspeyre=
6. Paashe price index=
7. Fisher =
8. Time series:
①trend
②seasonal variation: ⑴ 加法模型sum to zero; ⑵ 乘法模型sum to 4
③cyclical variation
④random variation
9. pricipal budget factor 關鍵預算因子：be limited the activities
10. budget purpose :
①communication
②coordination
③compel the plan
④motivative employees
⑤resource allocation
11. Budget committee 的功能：①coordinated ②administration
12. Budget : ①function budget ②master budget : 1. P&L ; 2. B/S ; 3. Cash Flow
13. Fixed Budget: 不是在於固不固定，而是基於一個業務量的考慮，financail expression.
Flexible Budget: 包含了固定成本和變動成本，並且變動成本的變化是隨著業務量的變化而改變。
14. Flexible Budget 的優點：
① recognize different cost behavior.
② improve quality and a comparison of like with like
③ help managers to forecast cost, revenue and profit.
15. Flexible Budget 的缺點：
1 假設太簡單。
2 需要更多的時間准備預算編制。
16. Controllable cost is a 「cost which can be influenced by 」 its budget holder. 大部分的變動成本是可
控的，non-controllable cost 為inflation.
17. Budget Behavior :
① participate approach
② imposed budget
18. payback 投資回收期的缺點：
① ignore profitability
② the time value of money is ignored
3 沒有考慮項目後期帶來的經濟利益
4 arbitray 武斷
19. payback 投資回收期的優點：
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候，發生折舊，則需要加回折舊，因為折舊是非現金項目。
20.(1+ real interst rate)*(1+inflation rate) = ( 1+ nominal interest rate)
21. NPV = present value of future net cash flow – present value of initial cost
22. 永續年金=A/i
23.每年的匯報是相同的就查看年金現值系數表，不同的就查看年金系數表。
24.EAR=CAR=APR=(1+r/n)n – 1 有效年利率
25.IRR:(based on cash flow analysis)
①IRR> cost of capital, NPV >0, worth taking
②IRR< cost of capital, NPV <0, not worthwhile.
26.ARR=average profit/ average investment (ARR 是基於profit)
Average investment = (initial investment – resial value)/2
27. type of standard: ①basic standard②current standard③ideal standard④attainable standard
28.Variance
一．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.
二．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
三．Variable proction 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
四．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
五．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)
六．Idle time variances
Idle time variance = (expected idle time – actual idle time)* adjusted hr rate
29. The elements of a mission statement including:
①Purpose
②Strategy
③Policies and standards of behavior
④Values and culture
30. A critical success factor is a performance requirement that is fundamental to competitive
success.
31. Profitability ratios
①Return on capital employed (ROCE)
=profit before interest and tax /(shareholders』 funds+ long-term liabilities) × 100%
② Return on equity (ROE)=profit after tax / shareholders』 funds × 100%
③Asset turnover=sales/ capital employed× 100%
=sales/(shareholders』 funds+ long-term liabilities) × 100%
④Profit margin= profit before interest and tax / sales × 100%
Profit margin × asset turnover = ROCE
32. Debt and gearing ratios
①Debt-to-equity ratio=long-term liabilities / total equity × 100%
②Interest cover=PBIT/ Interest× 100%
33. Liquidity ratios
①Current ratio =current assets/ current liabilities
②Quick ratio ( acid test ratio)=current assets minus inventory / current liabilities
34. Working capital ratios
①Inventory days= average inventory *365 / cost of sales
②Receivables days= average trade receivables * 365 / sales
③Payables days= average trade payables *365 / cost of sales (or purchases)
35. Non-financial performance measures
Non-financial performance measures are considered to be leading indicators of financial performance.
1 Market share ②Innovation ③Growth ④Proctivity ⑤Quality ⑥Social aspects
36. The balanced scorecard :
① financial perspective ② external perspective
③ customer perspective ④ learning and innovation perspective
37. Benchmarking :
① Internal benchmarking
② Competitive benchmarking
③ Functional benchmarking
④ Strategic benchmarking
38. Value analysis is a planned, scientific approach to cost rection, which reviews the material
composition of a proct and the proct's design so that modifications and improvements can be made
which do not rece the value of the proct to the customer or user.
39. Four aspects of 'value' should be considered:
① Cost value
② Exchange value
③ Utility value
5 Esteem value
40. ROI=PBIT / capital employed *100%
Widely used and accepted; As a relative measure it enables comparisons to be made with divisions
or companies of different sizes.
41. RI=PBIT- Imputed interest * capital employed.
Possible to use different rates of interest for different types of assets; Cost of finance is being
considered.
❸ 澤稷網校靠譜嗎都有哪些課程
目前，澤稷教育已跟上海財經大學商學院、湖南大學工商管理學院、南京審計大學商學院、浙江財經大學工商管理學院等眾多知名財經院校開展合作。
證書業務涵蓋ACCA、CFA、CPA、CMA、FRM、CIMA、AICPA等高端財經證書。
澤稷教育已榮獲ACCA白金級認可培訓機構（總部)，GARP協會官方認可FRM備考機構、CIMA官方認可授權培訓商等眾多榮譽資質。
❹ 澤稷財經靠譜不打算報他們的課程，面授好還是網課好
網課的話感覺一般般吧，面授課程還可以，我就是管不住自己就報了面授
❺ 在澤稷教育工作怎麼樣
網上有琳琅滿目各種網校，本人對比了下，最後選擇澤稷網校，選擇澤稷的主要原因還是因為授課的老師都是上海財經大學的，上課也是在財大裡面，這讓我很放心。
❻ 澤稷教育與上海財經大學哪個學院合作的
很高興為你解答：澤稷教育和上海財經大學商學院是保持著合作關系的。
❼ 百創教育和澤稷教育那個好
兩個教育各有各自的特點，不能說哪個好哪個不好，關鍵看自己更適合哪種教學方式，建議實地考察，選擇適合的機構
❽ 你好我是零基礎的學生，剛報名了澤稷教育的frm課，有個暑假班，強化班，我可以報名參加11月的考試嗎
同學，你是可以參加11月份的考試的，復習的戰線不宜拉太長，只要你花功夫了把題和知識點都搞明白了，一般來說 ，都是可以的。
❾ 感謝澤稷教育ACCA女神Crystal Hu老師，通過考試很開心~
恭喜同學順利通過考試！替胡老師謝謝同學，胡老師可以說是桃李滿天下了呢，希望同學們都能順利通過考試，前程似錦！
❿ 澤稷網校怎麼樣FRM正規嗎
因為很喜歡金融但是又沒有基礎，報了澤稷網校的frm無憂保過班，開始還怕自己學不來,班主任很負責幫我們解答各種疑難問題，在澤稷網校老師細心的教導下我已經順利通過frm一級，現在在備考二級。一起加油！！至於到底怎麼樣，不同的人可能有不同的體會，同樣的課程在不同人身上發揮的效果也不一樣。總而言之，還是得去上過課才能知道。