泽稷教育
❶ 上财的高顿培训与泽稷培训哪家强
您好！建议您先网络了解相关培训机构或者学校，然后再实地考察比较，从师资，设备，环境，学生、家长口碑等硬件、软件多方面了解，同时多考察，对比几家同类培训机构，学校！谢谢你采纳一下哦！祝你鼠年行大运哦！
2016年ACCA考试复习重点整理之F2《管理会计》。
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 关键预算因子：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: 不是在于固不固定，而是基于一个业务量的考虑，financail expression.
Flexible Budget: 包含了固定成本和变动成本，并且变动成本的变化是随着业务量的变化而改变。
14. Flexible Budget 的优点：
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 的缺点：
1 假设太简单。
2 需要更多的时间准备预算编制。
16. Controllable cost is a “cost which can be influenced by ” its budget holder. 大部分的变动成本是可
控的，non-controllable cost 为inflation.
17. Budget Behavior :
① participate approach
② imposed budget
18. payback 投资回收期的缺点：
① ignore profitability
② the time value of money is ignored
3 没有考虑项目后期带来的经济利益
4 arbitray 武断
19. payback 投资回收期的优点：
① easy to calculate
② widely use
③ minimize the effect of the risk and help liqidity
★ 如果在算投资回收期的时候，发生折旧，则需要加回折旧，因为折旧是非现金项目。
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. 永续年金=A/i
23.每年的汇报是相同的就查看年金现值系数表，不同的就查看年金系数表。
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 是基于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 泽稷网校靠谱吗都有哪些课程
目前，泽稷教育已跟上海财经大学商学院、湖南大学工商管理学院、南京审计大学商学院、浙江财经大学工商管理学院等众多知名财经院校开展合作。
证书业务涵盖ACCA、CFA、CPA、CMA、FRM、CIMA、AICPA等高端财经证书。
泽稷教育已荣获ACCA白金级认可培训机构（总部)，GARP协会官方认可FRM备考机构、CIMA官方认可授权培训商等众多荣誉资质。
❹ 泽稷财经靠谱不打算报他们的课程，面授好还是网课好
网课的话感觉一般般吧，面授课程还可以，我就是管不住自己就报了面授
❺ 在泽稷教育工作怎么样
网上有琳琅满目各种网校，本人对比了下，最后选择泽稷网校，选择泽稷的主要原因还是因为授课的老师都是上海财经大学的，上课也是在财大里面，这让我很放心。
❻ 泽稷教育与上海财经大学哪个学院合作的
很高兴为你解答：泽稷教育和上海财经大学商学院是保持着合作关系的。
❼ 百创教育和泽稷教育那个好
两个教育各有各自的特点，不能说哪个好哪个不好，关键看自己更适合哪种教学方式，建议实地考察，选择适合的机构
❽ 你好我是零基础的学生，刚报名了泽稷教育的frm课，有个暑假班，强化班，我可以报名参加11月的考试吗
同学，你是可以参加11月份的考试的，复习的战线不宜拉太长，只要你花功夫了把题和知识点都搞明白了，一般来说 ，都是可以的。
❾ 感谢泽稷教育ACCA女神Crystal Hu老师，通过考试很开心~
恭喜同学顺利通过考试！替胡老师谢谢同学，胡老师可以说是桃李满天下了呢，希望同学们都能顺利通过考试，前程似锦！
❿ 泽稷网校怎么样FRM正规吗
因为很喜欢金融但是又没有基础，报了泽稷网校的frm无忧保过班，开始还怕自己学不来,班主任很负责帮我们解答各种疑难问题，在泽稷网校老师细心的教导下我已经顺利通过frm一级，现在在备考二级。一起加油！！至于到底怎么样，不同的人可能有不同的体会，同样的课程在不同人身上发挥的效果也不一样。总而言之，还是得去上过课才能知道。