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.LINES OF BEST FIT
Y = a + bX
1.1 linear regression analysis
The least squares method of linear regression analysis involves using the following formulae for a and b in Y = a + bX.
where n is the number of pairs of data
1.2 high-low method
The high-low method with stepped fixed costs
The high-low method with inflation
2. Time series
A time series is a series of figures or values recorded over time.
There are four components of a time series:
Trend
Seasonal variations
Cyclical variations
Random variations
Finding the seasonal variations
Additive model
Forecast= trend + variation
Multiplicative model
Forecast=trend * variation factor
3.Using index number
Price index(物价指数)------measures the change in the money value of a group of a items over time. E.g. retail price index Pn/P0
Quantity index(volume index) ( 数量指数) ------measures the change in the non-monetaty values of a group of items over time. E.g. productivity index Qn/Q0
Chain base index:
Fixed base index:
Laspeyre (拉斯贝尔，拉氏)price index=
×100
Laspeyre quantity index =
Paasche (帕舍，帕氏) price index =
Paasche quantity index =
