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MA 技术性文章

编辑:acca/时间:2018-11-14/浏览:1,309 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.



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。




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。

Advice for students retaking exams




Examiner’s guidance: Changes to the structure of F2





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.


How to answer multiple-choice questions



Computer-based exams




How to prepare for Knowledge module exams