ACCA2011年6月份考试大纲(F2)(8)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　2.Functional budgets

　　a)Explain the term'principal budget factor'.^[1]

　　b)Prepare budgets for sales,production,materials(usage and purchases),labour and overheads.^[1]

　　3.Flexible budgets and standard costing

　　a)Explain and prepare fixed,flexible and flexed budgets.^[1]

　　b)Explain the purpose and principles of standard costing.^[1]

　　c)Establish the standard cost per unit under absorption and marginal costing.^[1]

　　4.Basic variance analysis under absorption and marginal costing

　　a)Calculate the following variances:^[1]

　　i)Sales price and volume

　　ii)Materials total,price and usage

　　iii)Labour total,rate and efficiency

　　iv)Variable overhead total,expenditure and efficiency

　　v)Fixed overhead total,expenditure and,where appropriate,volume,capacity and efficiency.

　　b)Interpret all the variances in 4(a).^[1]

　　c)Explain possible causes of all the variances in 4(a).^[1]

　　d)Describe the interrelationships between the variances in 4(a).^[1]

　　e)Calculate actual or standard figures where the variances in 4(a)are given.^[1]

　　5.Reconciliation of budgeted profit and actual profit

　　a)Reconcile budgeted profit with actual profit under standard absorption costing.^[1]

　　b)Reconcile budgeted profit or contribution with actual profit or contribution under standard marginal costing.^[1]

　　F SHORT-TERM DECISION-MAKING TECHNIQUES

　　1.Cost-volume-profit(CVP)analysis

　　a)Calculate and interpret a break-even point and a margin of safety.^[2]

　　b)Demonstrate an understanding of,and use,the concepts of a target profit or revenue and a contribution to sales ratio.^[2]

　　c)Identify the elements in traditional and contribution break-even charts and profit/volume charts.^[1]

　　d)Apply CVP analysis to single-product situations.^[2]

　　(Multi-product break-even charts and profit/volume charts are excluded).

　　2.Relevant costing

　　a)Explain the concept of relevant costing.^[1]

　　b)Calculate the relevant costs for materials,labour and overheads.^[2]

　　c)Calculate the relevant costs associated with non-current assets.^[1]

　　d)Explain and apply the concept of opportunity cost.^[1]

　　3.Limiting factors

　　a)Identify a single limiting factor.^[1]

　　b)Determine the optimal production plan where an organisation is restricted by a single limiting factor.^[2]

　　c)Formulate a linear programming problem involving two variables.^[1]

　　d)Determine the optimal solution to a linear programming problem using a graphical approach.^[1]

　　e)Use simultaneous equations,where appropriate,in the solution of a linear programming problem.^[1]

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