ACCA考试指南
发布时间：2019-08-14 
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MA:Management Accounting管理会计
主要内容
A.Explain the nature,source and purpose ofmanagement information解释管理信息的性质、来源和目的
B.Explain and analyse data analysis and statisticaltechniques解释和分析数据分析和统计技术
C.Explain and apply cost accounting techniques解释并应用成本核算技术
D.Prepare budgets for planning and control为计划和控制而制定预算
E.Compare actual costs with standard costs andanalyse any variances将实际成本与标准成本进行比较，并分析差异
F.Explain and apply performance measurements andmonitor business performance.解释和应用绩效计量，并监督企业绩效
SYLLABUS大纲
A.The nature,source and purpose of managementinformation管理信息的性质、来源和目的
1.Accounting for management管理会计
2.Sources of data数据的来源
3.Cost classification成本分类
4.Presenting information信息的呈现
B.Data analysis and statistical techniques数据分析和统计技术
1.Sampling methods抽样方法
2.Forecasting techniques预测技术
3.Summarising and analysing data数据汇总和分析
4.Spreadsheets电子表格
C.Cost accounting techniques成本核算技术
1.Accounting for material,labour and overheads料、工、费的核算
2.Absorption and marginal costing吸收成本法和边际成本法
3.Cost accounting methods成本核算方法
4.Alternative cost accounting principles成本核算的其他方法
D.Budgeting预算
1.Nature and purpose of budgeting预算编制的性质和目的
2.Budget preparation预算准备
3.Flexible budgets弹性预算
4.Capital budgeting and discounted cash flow资本预算和现金流量折现
5.Budgetary control and reporting预算控制及报告
6.Behavioural aspects of budgeting预算的行为因素
E.Standard costing标准成本
1.Standard costing system标准成本系统
2.Variance calculations and analysis差异计算与分析
3.Reconciliation of budgeted and actual profit预算利润与实际利润的调节
F.Performance measurement绩效评估
1.Performance measurement–overview绩效评估-概述
2.Performance measurement–application绩效评估-应用
3.Cost reductions and value enhancement成本降低和价值提升
4.Monitoring performance and reporting监督业绩表现及绩效报告
Approach to examining thesyllabus
MA is a two-hour computer-based exam.There are awide range of question types,including:multiple choice,number entry,multiple response,multiple response matching,picklists and hotspots.
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模拟题库
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