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。

4 Chris Jones is Managing Director of Supaserve, a medium-sized supermarket chain faced with intense competition

from larger competitors in their core food and drink markets. They are also finding it hard to respond to these

competitors moving into the sale of clothing and household goods. Supaserve has a reputation for friendly customer

care and is looking at the feasibility of introducing an online shopping service, from which customers can order goods

from the comfort of their home and have them delivered, for a small charge, to their home.

Chris recognises that the move to develop an online shopping service will require significant investment in new

technology and support systems. He hopes a significant proportion of existing and most importantly, new customers,

will be attracted to the new service.

Required:

(a) What bases for segmenting this new market would you recommend and what criteria will help determine

whether this segment is sufficiently attractive to commit to the necessary investment? (10 marks)

正确答案：
(a) E-commerce is transforming many of the traditional relationshps between supplier and customer and retailing is no exception.
In broad terms, electronic commerce is defined as ‘the use of electronic networks to facilitate commercial transactions’. In
terms of tangible goods, such as supermarket shopping, it enables online ordering and delivery direct to the customer and
represents a significant move away from the well-established retail formats. Benefits to companies using electronic commerce
have seen companies increase their sales by 10–20% and reduce costs by 20–45%. However, in a significant sized business
like Supaserve the investment costs are high, affecting profit margins and making for more intense competition.
Business-to-consumer electronic commerce is argued to face more barriers to growth than its business-to-business equivalent
and is at an earlier stage in its lifecycle. Issues surrounding the potential for fraud, security of payments, privacy of personal
data and difficulties in accessing electronic retailers, explain this slower start for the retailing side of electronic commerce.
Clearly, for the move to be successful in Supaserve there needs to be a sufficiently large number of customers who can be
persuaded to use the service. This, in turn, will reflect the number of homes with computers and online capabilities. However,
the traditional retailer with a trusted brand and reputation is often in a better position than the specialist online retailer with
no physical stores.
Assessing the size and defining characteristics or attributes of the customer segment likely to use the online shopping service
is an interesting task. There is evidence to suggest that age may be a key factor, with electronic retailing appealing to younger
customers familiar with using information technology. Income may be an important way of segmenting the market, with online
shopping appealing to those families with high disposable income, access to computers and a lifestyle. where leisure time
is valued. Chris’s knowledge of his current customer base will be important in positioning them at various stages of their
lifecycle – does the company appeal to young families with heavy shopping demands? Further insight into buying behaviour
will come from geodemographic segmentation where the combination of where a customer lives and the stage in their
particular shopping lifecycle will give real insights into their buying behaviour and willingness or otherwise to use electronic
shopping.
Essentially, Chris has to come to a decision on whether there is a combination of characteristics that form. a significant
segment willing to use online shopping. This will enable him to decide how it can be measured, whether it is big enough to
make the investment in online shopping worthwhile, can it be accessed and whether it is sufficiently distinct to cater for itsparticular needs.

6 Andrew is aged 38 and is single. He is employed as a consultant by Bestadvice & Co and pays income tax at the

higher rate.

Andrew is considering investing in a new business, and to provide funds for this investment he has recently disposed

of the following assets:

(1) A short leasehold interest in a residential property. Andrew originally paid ￡50,000 for a 47 year lease of the

property in May 1995, and assigned the lease in May 2006 for ￡90,000.

(2) His holding of ￡10,000 7% Government Stock, on which interest is payable half-yearly on 20 April and

20 October. Andrew originally purchased this holding on 1 June 1999 for ￡9,980 and he sold it for ￡11,250

on 14 March 2005.

Andrew intends to subscribe for ordinary shares in a new company, Scalar Limited, which will be a UK based

manufacturing company. Three investors (including Andrew) have been identified, but a fourth investor may also be

invited to subscribe for shares. The investors are all unconnected, and would subscribe for shares in equal measure.

The intention is to raise ￡450,000 in this manner. The company will also raise a further ￡50,000 from the investors

in the form. of loans. Andrew has been told that he can take advantage of some tax reliefs on his investment in Scalar

Limited, but does not know anything about the details of these reliefs

Andrew’s employer, Bestadvice & Co, is proposing to change the staff pension scheme from a defined benefit scheme

to which the firm and the employees each contribute 6% of their annual salary, to a defined contribution scheme, to

which the employees will continue to contribute 6%, but the firm will contribute 8% of their annual salary. The

majority of Andrew’s colleagues are opposed to this move, but, given the increase in the firm’s contribution rate

Andrew himself is less sure that the proposal is without merit.

Required:

(a) (i) Calculate the chargeable gain arising on the assignment of the residential property lease in May 2006.

(2 marks)

正确答案：

 

(b) Using the unit cost information available and your calculations in (a), prepare a financial analysis of the

decision strategy which TOC may implement with regard to the manufacture of each product. (6 marks)

正确答案：

 

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