吸收成本法與邊際成本法是什么_2023年ACCA考試MA知識點(diǎn)

來源：東奧會計(jì)在線責(zé)編：田彤2023-05-24 10:11:55

沒有人可以回到過去重新開始，但誰都可以從現(xiàn)在開始，書寫一個(gè)全然不同的結(jié)局。acca有15門課程，同學(xué)們需通過13門才能獲得領(lǐng)取acca證書的機(jī)會。今天整理了MA科目Absorption costing Vs marginal costing(吸收成本法與邊際成本法)相關(guān)知識點(diǎn)，一起來看看吧。

【內(nèi)容導(dǎo)航】

Absorption costing Vs marginal costing-吸收成本法與邊際成本法

【知識點(diǎn)】

Absorption costing Vs marginal costing-吸收成本法與邊際成本法

If inventory levels increase between the beginning and end of a period, absorption costing will report the higher profit. This is because some of the fixed production overheads incurred during the period will be carried forward in closing inventory (which reduces cost of sales) to be set against sales revenue in the following period instead of being written off in full against profit in the period concerned.

If inventory levels decrease, absorption costing will report the lower profit because as well as the fixed overhead incurred, fixed production overhead which had been carried forward in opening inventory is released and is also included in cost of sales.

人只要不失去方向，就不會失去自我。以上就是為大家整理的MA科目考試知識點(diǎn)了，2023年9月acca考試報(bào)名開始，請同學(xué)們抓緊時(shí)間報(bào)名。

注：來自Keryn老師基礎(chǔ)精講班第27講

(本文為東奧會計(jì)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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