本书是双语版ACCA 富媒体智能教材。本书篇幅适当,阐述深入浅出,体系完整,内在联系紧密。同时,本书将丰富的视频资源以二维码的形式呈现,便于学生学习。本书内容包括:nature, source and purpose of management information; costing accounting techniques; budgeting; standard costing; performance measurements 等。本书适合作为ACCA PAPER F2 课程教材,也可 作为ACCA 考试辅导用书。
- Syllabus 1
- Detailed Syllabus 2
- Approach to Examining 3
- Study Guide 4
- Section A Nature, Source and Purpose of Management Information
- Chapter 1 Accounting for management 2
- Chapter 2 Sources of data 8
- Chapter 3 Presenting information 16
- Chapter 4 Cost classification 26
- Section B Cost Accounting Techniques
- Chapter 5 Accounting for material 40
- Chapter 6 Accounting for labour 58
- Chapter 7 Accounting for overhead 67
- Chapter 8 Absorption and marginal costing 80
- Chapter 9 Process costing 87
- Chapter 10 Alternative costing methods 104
- Section C Budgeting
- Chapter 11 Forecasting 112
- Chapter 12 Budgeting 129
- Chapter 13 Functional budgeting and cash budgeting 142
- Chapter 14 Capital expenditure budgeting and project appraisal 149
- Section D Standard Costing
- Chapter 15 Standard costing
- Section E Performance Measurement
- Chapter 16 Financial measurement and application 178
- Chapter 17 Non-financial measurement and application 189
- Appendix—Formula Sheet and Tables 199
- Lecture Example Answers 202
- 精选必做题答案
- Management Accounting Specimen Exam applicable form June 2014 234
- Specimen Exam Answers 238
- Reference 242