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ACCA F5最全公式总结、名师助你六月ACCA火力全开!
2017-06-01
摘要2017年6月份ACCA考试还有不到一个星期就要开始了,为了帮助大家更好的战胜ACCA F5,知名ACCA讲师“甄彦东”老师为大家整理汇编了一整套的ACCA F5常用公式总结,今天中国ACCA考试网就给大家奉献出来。
2017年6月份ACCA考试还有不到一个星期就要开始了,为了帮助大家更好的战胜ACCA F5,知名ACCA讲师“甄彦东”老师为大家整理汇编了一整套的ACCA F5常用公式总结,今天中国ACCA考试网就给大家奉献出来。
丨文:甄彦东
Part A
Costing techniques
1.O.A.R calculation

2.Difference between margin and mark-up calculation
Margin:cost(80%)+profit(20%)=selling price(100%)
Mark-up:cost(100%)+profit(20%)=selling price(120%)
3.Calculate target cost gap
Cost gap=Estimated cost–Target cost
Target Cost=Selling price–desired profit margin
4.Throughput calculation
Throughput=Sales revenue–Direct material costs
5.Throughput accounting ratio

Part B
Decision-making techniques
Decision-making techniques
1.Break-even analysis and CVP

2.Multi-product break-even analysis

3.Price elasticity of demand

4.Marginal revenue
MR=a-2bQ
Marginal cost=Marginal revenue to achieve the profit maximization
Q=a/2b,then the revenue will be maximized
5.Expected value
EV=Σpx
A useful method for risk neutral decision maker
6.Value of information(VOI)

Part C
Budgeting and control
1.High-low method

2.Learning curve

3.Advanced variance analysis

Part D
Performance measurements
1.Measuring profitability

2.Measuring liquidity

3.Measuring risk

4.Return on investment

5.Residual income
RI=Controllable profit–notional interest on capital
声明丨本文由中国ACCA考试网整理发布,第一发布平台:微信公众号“ACCA学习帮”(accaxxb),作者:甄彦东,未经原作者&原出处授权许可,不得随意转载或引用。
声明丨本文由中国ACCA考试网整理发布,第一发布平台:微信公众号“ACCA学习帮”(accaxxb),作者:甄彦东,未经原作者&原出处授权许可,不得随意转载或引用。