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发布时间：2017-06-01 
2017年6月份ACCA考试还有不到一个星期就要开始了，为了帮助大家更好的战胜ACCA F5，知名ACCA讲师“甄彦东”老师为大家整理汇编了一整套的ACCA F5常用公式总结，今天中国ACCA考试网就给大家奉献出来。
丨文：甄彦东
Part A
Costing techniques
1.O.A.R calculation
2.Difference between margin and mark-up calculation
Margin:cost(80%)+profit(20%)=selling price(100%)
Mark-up:cost(100%)+profit(20%)=selling price(120%)
3.Calculate target cost gap
Cost gap=Estimated cost–Target cost
Target Cost=Selling price–desired profit margin
4.Throughput calculation
Throughput=Sales revenue–Direct material costs
5.Throughput accounting ratio
Part B
Decision-making techniques
Decision-making techniques
1.Break-even analysis and CVP
2.Multi-product break-even analysis
3.Price elasticity of demand
4.Marginal revenue
MR=a-2bQ
Marginal cost=Marginal revenue to achieve the profit maximization
Q=a/2b,then the revenue will be maximized
5.Expected value
EV=Σpx
A useful method for risk neutral decision maker
6.Value of information(VOI)
Part C
Budgeting and control
1.High-low method
2.Learning curve
3.Advanced variance analysis
Part D
Performance measurements
1.Measuring profitability
2.Measuring liquidity
3.Measuring risk
4.Return on investment
5.Residual income
RI=Controllable profit–notional interest on capital
声明丨本文由中国ACCA考试网整理发布，第一发布平台：微信公众号“ACCA学习帮”（accaxxb），作者：甄彦东，未经原作者&原出处授权许可，不得随意转载或引用。
声明丨本文由中国ACCA考试网整理发布，第一发布平台：微信公众号“ACCA学习帮”（accaxxb），作者：甄彦东，未经原作者&原出处授权许可，不得随意转载或引用。
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