ACCA知识点:制造成本分配本文由高顿ACCA整理发布请注明出处? ? Overhead Apportionment? Example:Overhead apportionment--Swotathon? Swotathon Inc has two production departments(A and B) and two pervice departments(maintenanc
ACCA知识点:制造成本学习本文由高顿ACCA整理发布请注明出处 ★Exam Guide? Overhead apportionment and absorption is one of the most important topics in your Management Accounting studies and is almost certain to appear in th
ACCA知识点:材料成本控制?本文由高顿ACCA整理发布请注明出处 Accounting for material costs? Example:material control account? Bossy Co manafactures a single product and has the following transactions for material during a
ACCA知识点:作用成本本文由高顿ACCA整理发布请注明出处? ? ? ? Functional Costs? 1.Classification by function involves classifying costs as productionmanufacturing costsadministration costs or marketingselling and distribu
ACCA知识点:成本中心本文由高顿ACCA整理发布请注明出处? ? Cost Centres? 1.Profit centres? Profit centres are similar to cost centres but are accountable for costs and revenues.? 2.Revenue centres? Revenue centres are
ACCA知识点:成本性态本文由高顿ACCA整理发布请注明出处? ? Cost behaviour and activity level? 1 The basic principle of cost behaviour is that as the level of activity risescosts will usually riseIt will cost more to produc
ACCA知识点:分步固定成本法本文由高顿ACCA整理发布请注明出处 The High-low Method With Stepped Fixed Costs? Example:? The following data relate to the overhead expenditure of contract cleaners(for industrial cleaning) at tw
ACCA知识点:人工成本学习?本文由高顿ACCA整理发布请注明出处 ★Exam Guide? You may get a question just on laour costs or on working out an employees pay or you may have to deal with labour as aponent of variable cost or
ACCA知识点:实收资本本文由高顿ACCA整理发布请注明出处? ? Paid-in Capital? ★Concept:? The amount of stockholders equity that stockholders have contributed to the corporation. Also called contributed capital.? ★Tips:? -
ACCA知识点:现金实现制本文由高顿ACCA整理发布请注明出处 Accrual Accounting? ★Concept:? Accounting that records the impact of a business event as it occurs regardless of whether the transaction affected cash.? ★Tips:?
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