acca f2全称是management accounting，这一门课程是管理会计的内容，课程总体难度不大，差异分析的部分考试可能有些难度，另外一些财务比率的计算需要掌握，为今后的学习打好基础。以下是学员整理的一些f2学习笔记供新学员参考：
1.target cost=target selling price–target profit=market price–desired profit margin.
2.cost gap=estimated cost–target cost.
3.tqm:
①preventing costs
②appraisal costs
③internal failure costs
④external failure cost
4.alternative costing principle:
①abc(activity based costing)
②target costing
③life cycle
④tqm
8.time series:
①trend
②seasonal variation:⑴加法模型sum to zero;⑵乘法模型sum to 4
③cyclical variation
④random variation
9.pricipal budget factor关键预算因子：be limited the activities
10.budget purpose:
①communication
②coordination
③compel the plan
④motivative employees
⑤resource allocation
11.budget committee的功能：①coordinated②administration
12.budget:①function budget②master budget:1.p&l;2.b/s;3.cash flow
13.fixed budget:不是在于固不固定，而是基于一个业务量的考虑，financail expression.
flexible budget:包含了固定成本和变动成本，并且变动成本的变化是随着业务量的变化而改变。
14.flexible budget的优点：
①recognize different cost behavior.
②improve quality and a comparison of like with like
③help managers to forecast cost,revenue and profit.
15.flexible budget的缺点：
1假设太简单。
2需要更多的时间准备预算编制。
16.controllable cost is a“cost which can be influenced by”its budget holder.大部分的变动成本是可控的，non-controllable cost为inflation.
17.budget behavior:
①participate approach
②imposed budget
18.payback投资回收期的缺点：
①ignore profitability
②the time value of money is ignored
③没有考虑项目后期带来的经济利益
④arbitray武断
19.payback投资回收期的优点：
①easy to calculate
②widely use
③minimize the effect of the risk and help liqidity
★如果在算投资回收期的时候，发生折旧，则需要加回折旧，因为折旧是非现金项目。
20.(1 real interst rate)*(1 inflation rate)=(1 nominal interest rate)