F5题型研究和学习方法大全.docVIP

大纲与BPP教材的对应关系 Chapter Part A Specialist cost mgmt actg techniques 1~2 costing 1 1 Activity based costing 2a 2 Target costing 2b 3 Life-cycle costing 2c 4 Back-flush accounting 2d 5 Throughput accounting 2e Part B Decision-making techniques 3~6 1 Multi-limiting factors and the use of linear programming and shadow pricing 3 2 Pricing decisions 4 3 Make-or-buy and other short-term decisions 5 4 Dealing with risk and uncertainty in decisionmaking 6 Part C Budgeting 7~9 1 Objectives 7 2 Budgetary systems 8 3 Types of Budget 4 Quantitative analysis in budgeting 9 5 Behavioural aspects of budgeting 7 Part D Standard costing variances analysis 10~12 1 Budgeting and standard costing 10 2 Basic variances and operating statements 11 3 Material mix and yield variances 4 Planning and operational variances 12 5 Behavioural aspects of standard costing Part E Performance measurement control 13~15 1 The scope of performance measurement 13 2 Divisional performance and transfer pricing 14 3 Performance analysis in not for profitorganisations and the public sector 15 4 External considerations and behavioural aspects Related Requirements in the Study Guide 各个部分的Study Guide中，哪些是互相关联的？ ABC Ch 2a: A1a)_d) Ch 8: C2b), ABB Ch 11: D2f), variance analysis Learning curve Ch 9: C4c) Ch 11: D2b) Idle time and waste Ch 10: D1d) Ch 11: D2d)_e) Service industries Ch 2b: target costing: A2b) Ch 13, Sect 6: E1d) Limiting factor Ch 2e: A5c) Ch 3: B 1 Uncertainty Ch 6: decision-making Ch 8: C2e) budgeting Behaviroural aspects Frequently-used verbs in F5 Study Guide How to classify them ? Calculation and discussion. They are usually interrelated. Important level. It is a risky way. What, why and how. Identify Outline Explain Discuss, interpret Describe Suggest Comment Indicate Calculate Apply Evaluate Compare Derive Select Formulate and solve Manipulate Analyse Estimate Prepare Produce  题型研究：The question types 一、独立讨论题 即与计算分开的、纯粹的文字题。独立讨论题中，通常考官会先引述一段文