Joint Product and By-products_2022年ACCA考試MA知識點
堅守初心，以夢為馬。念念不忘，必有回響。ACCA被譽為“國際財會界的通行證”，含金量比較高。同學(xué)們需要認真?zhèn)淇?，嚴格?zhí)行學(xué)習(xí)計劃，鞏固基礎(chǔ)知識點。今天整理了MA科目Joint Product and By-products(聯(lián)產(chǎn)品和副產(chǎn)品)相關(guān)知識點，一起來看看吧。
【內(nèi)容導(dǎo)航】
Joint Product and By-products-聯(lián)產(chǎn)品和副產(chǎn)品
【知識點】
Joint Product and By-products-聯(lián)產(chǎn)品和副產(chǎn)品
Joint Product and By-products-聯(lián)產(chǎn)品和副產(chǎn)品
Joint products: two or more products separated in the course of processing, each having a sufficiently high saleable value to merit recognition as a main product. A joint product is regarded as an important saleable item, and so it should be separately costed. The profitability of each joint product should be assessed in the cost accounts.
By product: is an incidental product from a process which has an insignificant value compared to the main product. A by-product is not important as a saleable item, and whatever revenue it earns is a “bonus” for the organisation. Because of their relative insignificance, by-products are not separately costed.
清醒上進知進退，識趣理智明得失。以上就是為大家整理的MA科目考試知識點了，12月ACCA考試報名正在進行中，請各位考生抓緊時間報名。
注：以上內(nèi)容來自Keryn老師基礎(chǔ)精講班第32講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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