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ACCA F2 考试总点

 ACCA人才网广大学员学习ACCA,提供ACCA相关信息和资料,帮助大家顺利地进行备考工作,今次为大家发布的是ACCA F2 考试总点希望对大家有用。


ACCA F2 考试总点


  自己做的简短总结,如果有错误希望大家能够指出= =,每天都会总结一部分,希望能互相学习

  ACCA F2 CHAPTER1-2

  chapter 1

  1) data: raw materal      information: processed data

  2) good information: ART U 5C (accuracy, relevance, timeliness, user focused, completeness, clarity, confidence, communication, cost effectiveness.

  3) a. 3-5 years  strategic plan/ corporate plan/ long-term plan      strategic information

  b. months-1 year management plan                                             tractical information

  c. day to day        opearational plan                                               opeartional information

  4). goal of management accounting: costing, decision- making, controlling, planning, performance evaluation

  5) differences between financial accounting and management accounting

  chapter 2

  1) types of data

  a. quantitative data: can be measured

  b. qualititative data: can not be measured

  c. discrete data: can only be taken in a finite

  d. continuous data: can be measured not be counted in any value

  e  primary data: specific purpose

  f.  secondary data: have already been collected for other purpose

  2) sampling method

  a. census

  b. no bias: random sampling   equal chance  sampling frame ( a numbered list of all of items in a population)

  c. no sampling frame: cluster sampling, quota sampling, multistage sampling

  d. quasi random sampling: stratified random sampling, systematic sampling, multistage sampling

  e  non random sampling: quota sampling, cluster sampling


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