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2021年acca f2《ACCOUNTING FOR MANAGEMENT》常考知识点

2020-12-08 14:09:57  

acca f2考试考什么呢?小编给大家整理了关于f2科目的常考知识点。快来看一看吧!

1.Date and information

Data is the raw material for data processing. Data relates to facts, events and transactions and so forth.

Information is data that has been processed in such a way as to be meaningful to the person who receives it. Information is anything that is communicated.

2.Three types of management activity:

Long-term strategic planning / corporate planning----set the long-term

objectives( five years plus) for the whole organization.

e.g Senior managers formulate long-term objectives/goals for an organization as a whole.

Short-term tactical planning -----break the strategic plan down into manageable plans.

e.g Senior and middle management make short to medium plans for the next year.

Operational planning -----making day-to-day decisions about what to do next and how to deal with problems as they arise.

e.g Front-line managers

3.Financial accounts versus management accounts

  Management accounting Financial accounting
Information mainly produced for Internal use External use
Purpose of information To aid planning,
controlling& decision making
To record the financial performance&financial position
Legal requirements none Limited Co must produce financial accounts
formats Management decide Formats&contents should follow accounting standards&company law
Nature of information Financial&non-financial Mostly financial
Time period Historical&forward-looking Mainly historical
frequency Usaually Monthly basis Yearly basis

来源: 中公财经

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