吸收成本法與邊際成本法是什么_2022年ACCA考試MA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-09-12 06:57:58

要么爬上云端，要么爛在泥里，再也爬不起。ACCA被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”，含金量比較高。每年都有大量考生報(bào)名。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(shí)點(diǎn)，正在備考ACCA的同學(xué)們一起來看看吧。

【內(nèi)容導(dǎo)航】

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

【知識(shí)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.

你現(xiàn)在所經(jīng)歷的寒冬，看似沉寂，實(shí)則暗潮涌動(dòng)，一切生長(zhǎng)拔節(jié)都在沉默中進(jìn)行。以上就是為大家整理的MA科目考試知識(shí)點(diǎn)了，12月ACCA考試報(bào)名正在進(jìn)行中，請(qǐng)各位考生抓緊時(shí)間報(bào)名。

注：以上內(nèi)容來自Keryn老師基礎(chǔ)精講班第27講

(本文為東奧會(huì)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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