新用戶掃碼下載
掃碼下載APP
及時接收考試資訊及
備考信息
ACCA2011年6月份考試大綱(F5)(7)
隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規劃學習，并為每一部分的考點提供詳細的信息。
Study Guide
SPECIALIST COST AND MANAGEMENT ACCOUNTING TECHNIQUES
1.Activity based costing
a)Identify appropriate cost drivers under ABC.[1]
b)Calculate costs per driver and per unit using ABC.[2]
c)Compare ABC and traditional methods of overhead absorption based on production units,labour hours or machine hours.[2]
2.Target costing
a)Derive a target cost in manufacturing and service industries.[2]
b)Explain the difficulties of using target costing in service industries.[2]
c)Suggest how a target cost gap might be closed.[2]
3.Life-cycle costing
a)Identify the costs involved at different stages of the life-cycle.[2]
b)Derive a life cycle cost in manufacturing and service industries.[2]
c)Identify the benefits of life cycle costing.
4.Throughput accounting
a)Calculate and interpret a throughput accounting ratio(TPAR).[2]
b)Suggest how a TPAR could be improved.[2]
c)Apply throughput accounting to a multi-product decision-making problem.[2]
5.Environmental accounting
a)Discuss the issues business face in the management of environmental costs.[1]
b)Describe the different methods a business may use to account for its environmental costs.[1]
【我要糾錯】 責任編輯：xyz
學員討論（0）
推薦閱讀
新用戶掃碼下載
京公網安備 11010802044457號