2020年12月acca考试将在12月7日-11日进行。临考之前，小编为大家整理了F2科目重要知识点，大家快来看看有哪些内容吧！
| F2-Management Accounting | Chapter 1 Accounting for management | Data vs Information |
| Quality of good information | ||
| Three Types of information(管理金字塔) | ||
| Planning, control and decision making | ||
| Management accounting & Financial accounting & Cost accounting | ||
| Chapter 2 Source of data | Types of data | |
| Source of data | ||
| Big Data | ||
| Sampling | ||
| Chapter 3 Cost classification | Total product/service costs | |
| Direct costs and indirect costs | ||
| Production and non-production costs | ||
| Functional costs | ||
| Fixed costs and variable costs | ||
| Cost codes, cost units and cost objects | ||
| Responsibility centres | ||
| Chapter 4 Cost behaviour | Introduction to cost behaviour | |
| Cost behaviour patterns | ||
| Determining the fixed and variable elements of semi-variable costs | ||
| Linear equations | ||
| Chapter 5 Presenting information | The format of reports | |
| Presenting and interpreting information in tables | ||
| Presenting and interpreting information in charts | ||
| Chapter 6 Accounting for materials | Inventory control systerm & Documents | |
| Free inventory balance | ||
| The storage of raw materials | ||
| EOQ (with bulk discount) | ||
| EBQ | ||
| Inventory control level | ||
| Inventory valuation (FIFO,LIFO,AVCO) | ||
| Accounting for material costs | ||
| Chapter 7 Accounting for labour | Efficiency, capacity and production volume ratios | |
| Remuneration methods | ||
| Recording labour costs | ||
| Idle time ratio | ||
| Labour turnover | ||
| Accounting for labour costs | ||
| Chapter 8 Accounting for overheads | Introduction to absorption costing | |
| Overhead allocation | ||
| Overhead apportionment-Apportionment general overheads | ||
| Overhead apportionment-Reapportionment service department overheads | ||
| Overhead absorption | ||
| Over and under absorption of overheads | ||
| Accounting for overheads | ||
| Chapter 9 Absorption and marginal costing | Marginal cost and marginal costing | |
| Marginal costing and absorption costing and the calculation of profit | ||
| Reconciling profits | ||
| Chapter 10 Job, batch and service costing | Job costing | |
| Batch costing | ||
| Service costing | ||
| Chapter 11 Process costing | The basis of process costing | |
| Losses in process costing | ||
| Losses with scrap value | ||
| Losses with a disposal cost | ||
| Valuing closing WIP | ||
| Valuing opening WIP: FIFO method | ||
| Valuing opening WIP: Weighted average cost method | ||
| Chapter 12 Process costing, joint products and by-products | Joint products and by-products | |
| Dealing with common costs | ||
| Chapter 13 Alternative costing principles | Activity based costing | |
| Total quality management | ||
| Life cycle costing | ||
| Target costing | ||
| Chapter 14 Forecasting | Correlation | |
| Lines of best fit | ||
| Time series | ||
| Index | ||
| Chapter 15 Budgeting | Budgetary planning and control systems | |
| Controllable costs | ||
| Fixed and flexible budgets | ||
| Spreadsheet | ||
| Chapter 16 The Budgetary processing | Budgetary preparation process | |
| Functional budgets | ||
| Cash budgets | ||
| The master budget | ||
| Chapter 17 Making budgets work | Behavioural implications of budgeting | |
| The use of budgets as targets | ||
| Chapter 18 Capital expenditure budgeting | Capital and revenue expenditure | |
| Chapter 19 Methods of project appraisal | The payback period | |
| Net present value (NPV) | ||
| Discounted payback period | ||
| Internal rate of return (IRR) | ||
| Relevent and non-relevent costs | ||
| Time value of money | ||
| Chapter 20 Basic variance analysis | Standard costing | |
| Direct material variance | ||
| Direct labour variance | ||
| Variable production overhead variance | ||
| Fixed production overhead variance | ||
| The reasons for cost variance | ||
| Chapter 21 Further variance analysis | Sales variance | |
| Operating statements | ||
| Deriving actual data from standard cost details and variances | ||
| Chapter 22 Performance measurement | Mission statements | |
| Goals and objectives | ||
| CSFs & KPIs | ||
| Short-termism | ||
| Probability ratio | ||
| Short-term solvency / liquidity | ||
| Long-term solvency / gearing | ||
| Efficiency ratio | ||
| 3E | ||
| Balacend scorecard | ||
| Benchmarking | ||
| Cost control and cost reduction | ||
| Value anaysis | ||
| Non-financial performance measures | ||
| Chapter 23 Summarising and analysing data | Grouped and ungrouped data | |
| Averages | ||
| Dispersion | ||
| Probabilities and expected values | ||
| Normal distribution and standard normal distribution | ||
| Using the normal distribution to calculate probabilities |
