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MA 技术性文章

编辑:acca/时间:2018-11-14/浏览:37 views

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.

学习辅助视频

F2科目多任务题建议

来自Kaplan的Andrew Mower介绍了2014年启用的全新F2考试,并针对新出现的多任务题(MTQ)做详细解读。

介绍了2014年启用的全新F1考试,详细解读本科目考试的保留内容和变动、考生顺利通过考试的必备技巧,对题型进行了细致的分析。

 

劳动力核算

Accounting for labour

来自Kaplan的Andrew Mower介绍如何处理劳动力会计相关考题,重点包括直接和间接劳动力、薪酬计算法、劳动力周转率以及劳动力比率。

给重考考生的建议
Advice for students retaking exams

本视频就学员如何在下一次考试中转败为赢给出了一些建议,包括对于失败应当如何反思、如何撰写高效的学习计划,历年真题应该如何练习。

大纲更新

考官指南:F2科目架构调整

Examiner’s guidance: Changes to the structure of F2

上机考试(CBE)自2014年2月26日起、笔试从2014年6月起,将采用新的考试

 

考试技巧

 

F2 – A guide to using the examiner’s reports
Guidance to help you if you are taking the F2 exam for the first time as this takes you through how to use the examiner’s reports as part of your revision phase as directed by the self-study guides. This document will help you to understand how you should be using the examiner’s reports to make the best use of them.

F2 – A guide to reflection for retake students
Guidance to help you if you are retaking the F2 exam as this takes you through the process of reflection using the examiner’s reports as directed in the retake guides. This document will help you to understand how you should be using the examiner’s reports to make the best use of them.

单项选择题应该如何答

How to answer multiple-choice questions

顺利完成多任务题需要具备一系列能力和考试技巧。按照本文介绍的步骤,将帮助考生取得理想的分数。

机考

Computer-based exams

本文介绍了机考的优势、参加ACCA现阶段机考的注意事项,并介绍了不同的题型。

 

如何备考知识模块考试

How to prepare for Knowledge module exams

本文介绍了准备知识模块考试的关键步骤,简要探讨了ACCA网站上提供的丰富资源。这些资源都可以作为学员的备考指南。