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    ACCA MA(F2) 技术文章(2019年)

    2018-12-19    来源:ACCA官网

    Ratio analysis This article will focus on measures of financial performance and will detail the skills and knowledge expected from candidates in the F2/FMA exam.

    Fixed overhead absorption Objective testing questions involving the under or over absorption of overhead and fixed overhead volume variances commonly cause difficulties for F2/FMA candidates. This article looks at a graphical explanation of fixed overhead absorption.

    Effective presentation and communication of information using charts This article looks at the variety of chart types and the features that make a particular chart type appropriate for the type of data being presented. Some useful tips on presentation are also provided, together with guidance on interpreting the data presented in the charts.

    Re-apportionment of service cost centre costs This article looks at the various methods of re-apportioning service cost centre costs.

    Cash budgets A company needs to produce a cash budget in order to ensure that there is enough cash within the business to achieve the operational levels set by the functional budgets.

    Process costing This article looks at the process costing method, which is used mainly in manufacturing where units are mass-produced through one or more processes. 

    Inventory control The theory and the practicality of inventory management and control.

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