acca f2科目讲什么内容
ACCA F2 MA英文名：Management Accounting2中文名：管理会计3课程内容：主要向学员介绍了管理会计体系的主要元素以及管理会计如何发挥支持企业决策, 制定企业决策的作用。内容涵盖：管理会计，管理信息，成本会计，预算和标准成本，业绩衡量，短期决策方法。4科目联系：MA(F2)《管理会计》是PM(F5)《业绩管理》和APM(P5)《高级业绩管理》的基础。5考试时间：2小时(机考)6考试分值：A部分一一35道单选题(每题2分，共计70分)B部分一一3道多任务题(由计算、简单、论述题构成，每题10分，共计30分)7课程难度：☆☆8时间花费：☆☆☆我是学的金立品ACCA的网课考的MA(F2)考前须知对于要参加MA(F2)考试的同学来说，ACCA还算一个比较新鲜的事物，我们先来说说它的考试：MA(F2)的考试全部是机考(线上考试)，答题时间为两个小时，考试题型全部是客观题(不能理解为选择题，因为还有其他题型，我们后面说具体题型)，客观题的意思是“答案是唯一的”，因此考完提交答卷后即刻就能获取成绩。MA(F2)的考卷分为两部分：Section A：共有35道题，每道题2分共70分，均为独立客观题相互之间无关联，即“一题一问”式;Section B：包含3道大题，每道题10分共30分，分别覆盖课程内容的三个部分Part C Budgeting、Part D Standard Costing、Part E Performance Measurement, 每道大题有一个共同的案例背景，含有n个小问题，分值不定，即“一题多问”式。MA(F2)考试题型▶ 点选题，即在正确的选项对应的小圈处点击鼠标(如下图)，注意，问题可能是单选、也可能是多选，务必看清楚问题。还有一种题型也可以归属到这一类，就是判断正误题，一般形式是在True or False对应的位置分别有方框，在方框处点击鼠标即可。请点击输入图片描述▶ 拖拽题，顾名思义，点住选项拖拽到相应的位置，这种题类似我们常见的连线题，但是需要注意的是“备选项”可能比 “应选项”要多，并不是一一对应的，因此增加了作答难度。▶ 填空题，比较容易理解，即在空白处填写答案(一般是数字，也有可能是文字)，需要注意的是不要“画蛇添足”，比如$____000,000.00， ____kg, ____% 这些形式，千万要注意只需要填写缺少的数字部分，由于是系统自动判卷，如果与标准答案不一致，就算错误，没有人工判别那么灵活。▶ 下拉菜单式题，这类题型类似选择题，非常好操作，在空格处点击鼠标即可下拉菜单，点击相应选项即可(如下图)，提醒注意一点，一旦做了选择，需要将鼠标移到空白处点击一下，确保选项不会再变，避免由于不小心滚动鼠标滚轮选到其他选项。MA(F2)考试心态同学们考前往往会问老师哪部分或者哪些题考到的可能性更大，老师其实不希望听到大家这样提问。首先，MA(F2)是基础课，知识点本身不难，而且对于后面的所有课程都是非常重要的根基，只有学扎实了才能继续顺利向前走，对于MA(F2)我们不能抱着应试的心态;其次，ACCA的所有教学资料都是基于教学大纲(考纲)做的，也就是说同学们接触到学到的所有知识都是考试要求的，考卷上出现哪部分的问题都合情合理;再次，MA(F2)是在线考试，每个考生的考题都是从题库里随机分配的，即使同一时间同一地点的考试，每个人的考卷都不一样，哪还有什么知识点考到的可能性更大的问题?希望抱有这样心态的同学积极改掉这种小懒惰，争取全面学习、认真思考、系统掌握，只有这样做，才能有效提升个人能力而不仅仅是变成一个会考试的人，这也是学习ACCA应有的态度。MA(F2)重难点提示▶Absorption Costing 和Marginal Costing, 务必要搞清楚各自的算法，以及两者之间的差异。▶Process Costing ，计算过程比较繁琐，每一步、每一种情况都要清晰理解，不能模凌两可，尤其是当有normal loss, abnormal loss, opening inventory不为0的时候，用FIFO或者weighted average两种方法计算Finished Good，以及要会编process account，abnormal loss or gain account ，明白对profit or loss产生的影响。▶Standard Costing，能分清、会计算各种variance，并且掌握如何在standard profit 和 actual profit之间进行差异调整。▶Budgeting, 理解fixed budget, flexible budget 和actual result的关系，理解掌握master budget的编制步骤和算法。▶NPV和IRR，要深刻理解并能熟练掌握这部分的计算和应用，这不仅是这门课的重点内容，也是后续相关课程的重点。再看得长远一些，这也是未来工作岗位常用的项目评估指标，必须掌握。▶Performance Measurement, 注意ROI,RI,ROCE的计算和分析，企业流动能力、偿债能力和盈利能力的分析指标，以及BSC平衡计分卡的分析应用。▶其他零碎知识点，比如cost classification、cost behavior、sampling各种方法的区别和优缺点、EOQ和EBQ的计算和灵活运用，forecasting各种方法的应用、3Es的分析应用、Target costing、 Lifecycle costing的理解等等。
求救， 我想要索赔函的英文范文！快紧急的！拜托了！！
抱怨和索赔信函（Complaints & Claims ）的目的是为了获取更好的服务，对已出现的问题求得尽快的、妥善的解决。它通常是买方由于对收到的货物不满而书写，如：货物未按时到达；货物虽抵达，但与订单所载不同；货物有损毁现象；货物数量短缺或多余；货物质量与样品不符；服务不合理以及收费过高等，这些均是抱怨、索赔的正当理由。
书写抱怨、索赔信函时，不妨开门见山出原先双方同意的条件，然后列举事实以表示有何不满，以及为什么不满，最后提出解决的方法。内容应明确、清楚 、有理，语气要简洁、坚决。避免使用愤怒和使对方过于难堪的措辞（除非你所抱怨的问题反复发生，且多次投诉而毫无结果）。
1） For Delay in Shipment (由于发货延迟而抱怨)
Dear Sirs ,
The furniture we ordered from you should have reached us a week ago .Needless to say , the delay in delivery has put us to great inconvenience .It is therefore imperative that you dispatch them immediately .Otherwise we shall be obliged to cancel the order and obtain the goods elsewhere.
Please look into the matter as one of urgency and let us have your reply as early as possible .
Yours faithfully,
Jorn Thomas
亲爱的先生们：我方从贵方订购的家具应于一星期前收到。不用说，发货的延迟给我方带来了很大的不便。因此，贵方必须立即发货，否则我们将被迫取消订单，到另处订货。
请紧急处理此事，并尽快告知结果。
2） For Poor-Packing （由于包装不妥提出索赔）
Dear Sirs ,
We are writing to inform you that the toys covered by our order No.519arrived in such an unsatisfactory condition that we have to lodge a claim against you .It was found upon examination that 10%of them are broken and some are badly scratched , obviously due to the improper packing . Therefore, we cannot offer it for sale at the normal price and suggest that you make us an allowance of 20% on the invoiced cost .This is the amount by which we propose to reduce our selling price .If you cannot accept , Im afraid we shall have to return them for replacement .
Sincerely yours ,
Jorn Thomas
亲爱的先生们：我们写信通知贵方，519号订单玩具已收到，但货物状况很不令人满意 ，故我们不得不提出索赔。经检查，我们发现有10％的货物破损，而且一些也有严重磨损现象。很明显，这是由于包装不妥造成的。因此，我们无法以原价售出货物。 建议贵方依照发票金额给予20％的折扣，这是我们所建议降低的售价额度。如果贵方无法接受，我们将不得不退货，要求替换。
3） For Damage of Goods （由于货物损坏而抱怨）
Dear Sirs,
Our order No.JT-8 The glassware you supplied to our order of 3rd July was delivered by the shipping company this morning .The 160 cartons containing the goods appeared to be in perfect condition .But when I unpacked them with great care , I regret to report that 10 cartons of glassware badly cracked .
We trust you can understand that we expect the compensation for our dam aged goods .
Yours faithfully,
Jorn Thomas
亲爱的先生们：订单JT－8号我方于7月3日从贵处订购的玻璃器皿已于今早货运公司送到。装有货物的160个纸箱完好无损。但当我们小心打开检查时，发现有10箱玻璃器皿严重破损。相信贵处能理解我方要求对损坏货物进行赔偿。
4） For Incomformity（由于货物不符而抱怨）
Dear Sirs ,
On March 12, we ordered 1,200 shirts size 42. But unfortunately ,we received completely different articles-children clothes today .We can only presume that a mistake was made and the children clothes were for another order .
As I have several customers waiting , please arrange for the replacements at once.
Faithfully yours,
Jorn Thomas
亲爱的先生们：三月十二日我订购了一千二百件四十二号男式衬衣。但不幸的是，今天我们收到了完全不同的货物――儿童服装。我们想贵方一定搞错了，儿童服装是另一份订单。由于有几位客户在等货，故请贵方立即安排更换货物。
5） For Unacceptable Substitute （由于无法接受替代物而抱怨）
Dear Mr .Cliff,
During the past three months I have placed two sizable orders for The Handy Desk Companion by Roy .specifying the hard back binding .But both time you sent me paper-back binding because you were out of stock on the hard-back .
Fortunately ,I am still selling a few of the paper backs ,but more and more customers ask for the hard-back ones .(At least two of our competitors have this reference book in hard-back in our cities).
Enclosed is my order for 75 copies of The Handy Desk Companion in hard-back . Please do not , under any circumstances ,send me anything else . I have plenty of the paper-back in stock.
Very sincerely yours ,
Jorn Thomas
亲爱的克里夫先生：在过去的三个月中，我两次向贵方订购了相当数量的由罗伊所著的《便利的办公伙伴》一书，指定需要精装本。但贵方由于精装本缺货，两次寄给我的都是平装本。
值得庆幸的是，我仍卖出一些平装本，但越来越多的顾客索要精装本。（本对少有两家竞争者出售此书的精装本）。
随信寄上订单，购买75本《便利的办公伙伴》精装本。请无论如何，不要寄给我其它替代物。我现已大量平装本的库存。
6）For Shortweight (由于短重而要求索赔)
Dear Sirs ,
We have just received the Survey Report from Shanghai Commodity Inspection Bureau evidencing that all drums of apple juice weigh short by form 1 to 5 kilogram ,totaling 300 kilogram. As the drums were intact , it is obvious that apple juice was short weight before shipment .Under such circumstances , we have to file a claim against you to the amount of RMB
850 plus inspection fee .
we are enclosing the Survey Report No. TE(95)115 and looking for ward to your settlement at an early date .
Yours faithfully .
亲爱的先生们：
Jorn Thomas
我方刚刚收到上海商检局的栓验报告，证明所有苹果汁每桶少一至五公斤,总共减少三千公斤。由于果汁完好无损，显而易见，苹果汁估装运前就不够重量。在这种情况下，我方不得不向贵方提出八百五十元人民币的索赔，另加检验费用。现随信附上第TE（95）115号商检报告，希望早日解决这一问题。
7）For Over -Shipment （由于到货数量过多而抱怨）
Dear Sirs,
We thank you for promptness in delivering the Chinaware we ordered on 20th Dec .The number of cartons delivered by your carrier this morning was 360, whereas our order was for only 320.
Unfortunately , our present needs are completely covered and we cannot make use of the extra goods .Please inform us by fax what we are to do with the extra goods .
Yours faithfully ,
亲爱的先生们：对于我方12月20日订购的瓷器，非常感谢贵方及时发货。然而，今早贵方承运人送来360箱货物，而我方只订购了320箱。很不幸，我方目前的需要已完全饱和，无法接受多余的货物。请传真通知我方如何处理。
8）、or Inferior Quality (由于质量低劣而抱怨)
Dear Sirs,
With reference to our Order No. 315, we are compelled to express our strong complaints for the inferior quality . Compared to the sample No . 169, the arrived self-adhesive correction tape is very transparent and does not satisfactorily cover the error being corrected .
We shall be glad to have your explanation of this inferiority in the quality , and also to know what you purpose to do in this matter .
Sincerely yours .
Jorn Thomas
亲爱的先生们：关于我方第315号订单，由于到货质量低劣，我主被迫表达强烈的不满。同169号样品经较，此次运到的修改带稀薄，无法满意覆盖被改正的错误。我方希望贵方对这一情况加以解释，并告知贵方对此事的处理方法。
9）、For Errors in an Invoice(由于发票错误抱怨)
Dear Sirs ,
When your sales representative, Helen Xu, called on me in late December ,she told me that you were offering a special price of $ 147 on the ,Wizard icemaker during the month of January .I ordered six on January 17, figuring the total amount of the order at $882.However ,the invoice that accompanied the shipment showed the amount due as $ 1098 .It is apparent that I was charged the regular price of $ 183 instead of the lower price I was promised .
Im enclosing a check for $ 882 in payment of the order .Unless I hear from , you to the contrary ,I will assume that this is the correct amount and that my account is clear .If this is not the case ,I would like your permission to return the six Wizard icemakers to you at your expense .
Sincerely yours ,
亲爱的先生们:当贵方销售代表海伦·徐去年十二月底拜访我时,告知今年一月份奇术制冰机将以每台147美元的价格销售。我于一月十七日订购了六台，应支付882美元。然而，贵方的销售价常规价每台183美元，而并非所许诺的低廉价格。随函附上一张882美元的支票。除非我听到异议，否则我将认为款额正确、帐务已清。如果情形相反，请允许我退回六台奇术 制冰机，所需费用全由贵方支付。
10)、For Poor Performance on a Service Contract (由于服务质量差而抱怨)
Dear Mr .Weidner .
Contract No. 17854
You will recall that you and I have discussed at least three times during the past six months the low quality of service provided by your hotel .After each conversation, service is improved for a short time , and then reverts .back to the old standard that brought abort my original complaints .
I will summarize in this letter my previous discussions about your performance .You may wish to refer to our contract as you read my comments.
1. Windows :According to the contract ,all windows are to be cleaned once a month .This is not being done .Often from six to eight weeks elapse between cleanings .Even when the windows are cleaned ,the job is less than satisfactory .
2.Carpets: The carpets should be vacuumed after each workday .Although your service people do show up each day , their efforts can only be described as careless .
3.Miscellaneous : I could mention a dozen other cleaning responsibilities that are not being met satisfactorily--furnitures , lavatories and ash trays , for example .
I call your attention to paragraph 7c in the contract , Mr .Weidner , in which the provisions for revocation of the contract are described .I do not like to consider such a possibility , but I must have your written assurance that all provisions of the contract will be met .
I will be pleased to meet with you once more to discuss the situation. I assure you that this a matter of some urgency to me .
Yours faithfully,
Jorn Thomas
亲爱的韦德罗先生：您会记得，在过去六个月中，我们至少三次讨论过贵旅店服务质量低劣问题。每次讨论过后，服务质量在短时间内有所提高，但不久又退回到原先的水平。
在这封信中，我将就先前讨论问题做一概述。您在阅读此信时，也许需要参考我们的合同.1. 窗户：遵照合同，每月清洗一次所有窗户。然而。此项工作并未得到落实。每次清洗相隔六至八周。即使窗户被清洗过，效果也不尽人意。2. 地毯：每个工作日之后，对地毯应真空吸尘。尽管贵方服务人员每天露面，但工作很不仔细。3. 各种事务：我可列举许多令人不满意的清洁工作，例如家具、卫生间、烟灰缸等等。韦德罗先生，请您注意我们合的每7c一段，有关终止合同的说明。我本人并不想考虑这种可能，但您是必须书面保证履行合同中的所有条款。我很愿意同您再次会晤，讨论目前情形。这事对于我至关重要，二盼急迫。
ACCA考试F2科目题型是怎么样的
♦ACCA F2-管理会计Management Accounting（MA）♦ 1、特点： 第一，理论与应用结合，知识点可以各自独立出题，也可以相互联结。 第二，核算题目占比多于文字题目。 2、学习时注意： 第一，计算题目动手练习，多做多思考，注意错题的整理和反思。 第二，第一直觉教育的小编建议大家在学习期间要按照章节顺序进行学习，不要“跳跃”学习。每章节结束注意本章节的总结和复习。 3、考试形式：机考 4、考试时间：2小时 5、考试分数：100分（50分通过） 6、考试题型：(选择题) 客观题分数：70分题型样式较多 多任务题分数：30分左右，Part C／D／E每部分各一道题目，每道题10分。 7、学习资料： a、研究院自主研发的双语讲义、练习册 b、英国原装引进的英语原声网课（根据自身能力决定是否需要） c、国际一线师资研发的机考题库 8、难度：2.5 近三年通关率：60%
