ACCA2019-2020MA（F2）考试大纲，速看！

发布时间：2019-07-19

2019-2020年的考试大纲已经上线了，小编特地整理了MA（F2）科目的考纲变动细节情况给大家，具体内容如下。

一、科目关联(Relation Diagram)

Management Accounting(MA)《管理会计》课程中的相关知识首先与Performance Management(PM)《业绩管理》和Advanced Performance Management(APM)《高级业绩管理》这两门科目中的知识有所关联。此外，还会涉及到一定的Strategic Business Leader(SBL)《战略商业报告》。

而在MA课程中学到的知识，将会运用到学员后续高阶课程的PM以APM科目的学习中。MA课程中的Part B最后一章节Alternative costing methods会出现在PM的Part A，Part E有关Performance management的部分会出现在PM以及APM课程里。

MA课程中为之后的PM课程以及高阶必修的SBR课程打下基础。而MA课程直接承接的是PM，二者紧密关联，MA培养学员基础的管理会计技巧和认知，PM以及APM则培养学员更高级、真实的业绩管理能力。所以对于后期选修对APM有兴趣的学员来说，MA更是极为重要的一门科目!

二、新课程框架和新考纲(New Framework and Syllabus)

整体变化是增加了一个版块，这个版块整合了关于Date analysis and statistical techniques的内容，同时又新增了一些这个内容的其他知识点。

第一个变化

新增版块Data analysis and statistical techniques成为了Part B部分。但是其他版块内容不变，以此往后顺延。由原来的Part A-Part E 5个Part的内容;变成了现在Part A-Part F 6个Part的内容。

第二个变化

将原来考纲Part C Budgeting中的Statistical techniques这个知识点放在了新考纲Part B Data analysis and statistical techniques的Forecasting techniques中。

第三个变化

新增了一部分的知识点。一个是Big data and analysis，放在了Part A The nature,source and purpose ofmanagement information的Sources of data中;一个是Summarising and analysing data，放在了Part B Date analysis and statistical technique。

对于此次考纲的调整，可以看出对Date analysis and statistical techniques进行了一个整合。内容基本不变，我们主要看的就是新增的知识点。

三、新增知识点1：Big data and analysis

考纲要求的是Describe the main uses of big data andanalytics for organisations。那也就是需要大家知道和分析大数据在企业中的用途。考试依然最多是以选择题形式进行考察。

四、新增知识点2：Summarising and analysing data

考纲要求：

a)Calculate the mean,mode and median forungrouped data and the mean for groupeddata.

b)Calculate measures of dispersion including thevariance,standard deviation and coefficient ofvariation both grouped and ungrouped data.

c)Calculate expected values for use in decisionmaking.

d)Explain the properties of a normaldistribution.

e)Interpret normal distribution graphs and tables

那么要求大家掌握的就是对均值、中位数、离散度、标准差、变异系数、均值及期望值等的计算。对正太分布图，要了解它的性质并能够解读其中的含义。考试通常会以计算分析等形式进行考察。

关于考试：

五、MA课程考试形式和分值分布：

Section A是35道2分的填空选择，一共70分;Section B是3道大题，每题10分，各来自Part C、D、E，也是填空选择的形式。

综合以上就是关于MA的考纲变化详情，希望能对各位小伙伴有用。

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(b) The CEO of Oceania National Airways (ONA) has already strongly rejected the re-positioning of ONA as a ‘no

frills’ low-cost budget airline.

(i) Explain the key features of a ‘no frills’ low-cost strategy. (4 marks)

正确答案：
(b) (i) A ‘no frills’ strategy combines low price with low perceived benefits of the product or service. It is primarily associated
with commodity goods and services where customers do not discern or value differences in the products or services
offered by competing suppliers. In some circumstances the customer cannot afford the better quality product or service
of a particular supplier. ‘No frills’ strategies are particularly attractive in price-sensitive markets. Within the airline sector,
the term ‘no frills’ is associated with a low cost pricing strategy. In Europe, at the time of writing, easyJet and Ryanair
are the two dominant ‘no frills’ low-cost budget airlines. In Asia, AirAsia and Tiger Airways are examples of ‘no frills’ lowcost
budget carriers. ‘No frills’ strategies usually exist in markets where buyers have high power coupled with low
switching costs and so there is little brand loyalty. It is also prevalent in markets where there are few providers with
similar market shares. As a result of this the cost structure of each provider is similar and new product and service
initiatives are quickly copied. Finally a ‘no frills’ strategy might be pursued by a company entering the market, using thisas a strategy to gain market share before progressing to alternative strategies.

A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:

(i) The number of new employees recruited was lower than expected

(ii) Unexpected problems were encountered with production

(iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees

Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?

A.All of the above

B.(ii) and (iii) only

C.(i) only

D.None of the above

正确答案：C

The learning rate was actually better than expected and only (i) could cause it to improve.

A manufacturing company, Man Co, has two divisions: Division L and Division M. Both divisions make a single standardised product. Division L makes component L, which is supplied to both Division M and external customers.

Division M makes product M using one unit of component L and other materials. It then sells the completed

product M to external customers. To date, Division M has always bought component L from Division L.

The following information is available:

Division L charges the same price for component L to both Division M and external customers. However, it does not incur the selling and distribution costs when transferring internally.

Division M has just been approached by a new supplier who has offered to supply it with component L for $37 per unit. Prior to this offer, the cheapest price which Division M could have bought component L for from outside the group was $42 per unit.

It is head office policy to let the divisions operate autonomously without interference at all.

Required:

(a) Calculate the incremental profit/(loss) per component for the group if Division M accepts the new supplier’s

offer and recommend how many components Division L should sell to Division M if group profits are to be

maximised. (3 marks)

(b) Using the quantities calculated in (a) and the current transfer price, calculate the total annual profits of each division and the group as a whole. (6 marks)

(c) Discuss the problems which will arise if the transfer price remains unchanged and advise the divisions on a suitable alternative transfer price for component L. (6 marks)

正确答案：
(a)MaximisinggroupprofitDivisionLhasenoughcapacitytosupplybothDivisionManditsexternalcustomerswithcomponentL.Therefore,incrementalcostofDivisionMbuyingexternallyisasfollows:CostperunitofcomponentLwhenboughtfromexternalsupplier:$37CostperunitforDivisionLofmakingcomponentL:$20.ThereforeincrementalcosttogroupofeachunitofcomponentLbeingboughtinbyDivisionMratherthantransferredinternally:$17($37–20).Fromthegroup’spointofview,themostprofitablecourseofactionisthereforethatall120,000unitsofcomponentLshouldbetransferredinternally.(b)CalculatingtotalgroupprofitTotalgroupprofitswillbeasfollows:DivisionL:Contributionearnedpertransferredcomponent=$40–$20=$20Profitearnedpercomponentsoldexternally=$40–$24=$16(c)ProblemswithcurrenttransferpriceandsuggestedalternativeTheproblemisthatthecurrenttransferpriceof$40perunitisnowtoohigh.Whilstthishasnotbeenaproblembeforesinceexternalsupplierswerecharging$42perunit,itisaproblemnowthatDivisionMhasbeenofferedcomponentLfor$37perunit.IfDivisionMnowactsinitsowninterestsratherthantheinterestsofthegroupasawhole,itwillbuycomponentLfromtheexternalsupplierratherthanfromDivisionL.ThiswillmeanthattheprofitsofthegroupwillfallsubstantiallyandDivisionLwillhavesignificantunusedcapacity.Consequently,DivisionLneedstoreduceitsprice.Thecurrentpricedoesnotreflectthefactthattherearenosellinganddistributioncostsassociatedwithtransferringinternally,i.e.thecostofsellinginternallyis$4lessforDivisionLthansellingexternally.So,itcouldreducethepriceto$36andstillmakethesameprofitonthesesalesasonitsexternalsales.ThiswouldthereforebethesuggestedtransferpricesothatDivisionMisstillsaving$1perunitcomparedtotheexternalprice.Atransferpriceof$37wouldalsopresumablybeacceptabletoDivisionMsincethisisthesameastheexternalsupplierisoffering.

(c) Risk committee members can be either executive or non-executive.

Required:

(i) Distinguish between executive and non-executive directors. (2 marks)

正确答案：
(c) Risk committee members can be either executive on non-executive.
(i) Distinguish between executive and non-executive directors
Executive directors are full time members of staff, have management positions in the organisation, are part of the
executive structure and typically have industry or activity-relevant knowledge or expertise, which is the basis of their
value to the organisation.
Non-executive directors are engaged part time by the organisation, bring relevant independent, external input and
scrutiny to the board, and typically occupy positions in the committee structure.

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