Accounting for overhead是什么_2023年ACCA考試MA知識點
人生如登山，如果只關(guān)注山巔，那你將失去美麗的過程。acca有15門課程，同學們需通過13門才能獲得領(lǐng)取acca證書的機會。在備考期間，同學們需嚴格執(zhí)行學習計劃，鞏固基礎(chǔ)知識點。今天整理了MA科目Accounting for overhead(間接費用核算)相關(guān)知識點，一起來看看吧。
【內(nèi)容導航】
Accounting for overhead-間接費用核算
【知識點】
Accounting for overhead-間接費用核算
Accounting for overhead-間接費用核算
When overheads are over-absorbed, production is charged with more overhead costs than have actually been incurred. The over-absorbed overhead is taken to the statement of profit or loss as an addition to profits, to offset the excess charge to production.
When overheads are under-absorbed, production is charged with less than the overhead costs that have actually been incurred. The under-absorbed overhead is taken to the statement of profit or loss as a charge against profits, to make up for the under-charging of costs to production.
人生就像一杯茶，不會苦一輩子，但總會苦一陣子。以上就是為大家整理的MA科目考試知識點了，2023年9月acca考試報名開始，請同學們抓緊時間報名。
注：以上來自Keryn老師基礎(chǔ)精講班第25講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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