很多备考acca的小伙伴问小编，acca好考吗，全英文题型如何备考acca？有没有什么acca练习题及解析，能够更好的学习acca？acca F2如何快速通过?怎么学?分值如何分配?今天小编为大家讲解F2科目中的经典例题。
F2的名称是管理会计，考官会期待考生对“管理”的理解有一定深度。考生应注意全书各知识点之间的关联，这些知识点都是以“管理(包括计划，控制和决策)”和“业绩(业绩是管理的对象)”这两个词为纽带联系在一起的。F2的考生可能不具有实际管理经验，因而需要通过多做题和多阅读(如acca technical articles)来培养自己的business sense.
F2微课堂第一章第三讲：Financial accounting versus Management accounting，财务会计和管理会计对比
1. Primaryfunctions of financial accounting
♣ Classifies and records actual transactions in monetaryterms in accordance with established principles, accounting standards and legalrequirements.
♣ Presents a fair view of the effect of thosetransactions over a period of time and at the end of that time throughfinancial reporting.
2. Primaryfunctions of management accounting
♣ Provides management withfinancial and non-financial information to assist them in planning, controllingand making decisions.
♣ Financialaccounting and management accounting may share some information.
3. Primaryfunctions of cost accounting
♣ Prepares standard and budgeted costs,and conducts variance analysis.
♣ Collects actual cost data and applies costs to costobjects.
♣ Cost accounting is part of management accounting.
Exercise:
Which of thefollowing is not correct?
A. Costaccounting can be used for inventory valuation to meet the requirements ofinternal reporting only.
B. Managementaccounting provides appropriate information for decision making, planning,control and performance evaluation.
C. Routineinformation can be used for both short-term and long-run decisions.
D. Financialaccounting information can be used for internal reporting purposes.
Answer: A.
解析：成本数据也可以用于对外报告，例如用完全成本计价的存货就是资产负债表的一项.
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