acca在国内称为"国际注册会计师",实际上是特许公认会计师公会(The Association Of Chartered Certified accountants)的缩写,今天中公财经网小编给大家总结一些acca 知识点。
acca F2知识点:variance公式汇总
1.material price variance
=Actual materials bought should cost-did cost
2.material usage variance
=(actual output pruduced should use -did use)x standart price
3.direct labor rate variance
=actual hours worked should cost-did cost
4.direct labor efficiency variance
=(actual output produced should take-did take)x standard rate
5.variable OH expendituure variance
=actual director labor hours worked should cost-did cost
6.variable OH efficiency variance
=(actual output produced should take - did take) x standard rate
7.fixed overhead expenditure variance
=budget expenditure - actual expenditure
8.fixed overhead volume variance
=(budget production volume in standard hours - actual production volume in standard hours) x standard fixed overhead rate
9.capacity variance
=(actual hrs worked-budget hrs) x absorption rate
10.Efficiency variance
=(standard hrs worked for actual production-actual hrs worked) x absorption rate
11.sales price variances
=actual sales units x (budget price - actual price)
12.sales volume variances
=(budget sales units - actual sales units) x standard profit per unit
Or=(budget sales units - actual sales units) x CPU
13.idle time variances
=(expected idle time - actual idle time ) x adjusted hour rate
14.total efficiency variance
=(standard paid hrs - actual paid hrs) x hour rate
15.productive efficiency variance
=(standard productive hrs - actual productive hrs) x adjusted hour rate
以上就是关于acca的相关内容。想了解更多关于2019年acca培训课程,欢迎加入关注中公财经网。
免责声明:本站所提供试题均来源于网友提供或网络搜集,由本站编辑整理,仅供个人研究、交流学习使用,不涉及商业盈利目的。如涉及版权问题,请联系本站管理员予以更改或删除。
| 近期考试 | 报名时间 |
|---|---|
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 |
01-05
01-05
01-04
01-04
01-04
12-29
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16