過(guò)度及不足的開(kāi)銷吸收是什么_2022年ACCA考試MA知識(shí)點(diǎn)
志不求易者成，事不避難者進(jìn)！ACCA被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”，含金量比較高。同學(xué)們?nèi)粝胍淮瓮ㄟ^(guò)ACCA考試，需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，保持良好學(xué)習(xí)狀態(tài)。今天整理了MA科目Over and under absorption of overhead(過(guò)度及不足的開(kāi)銷吸收)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Over and under absorption of overhead-過(guò)度及不足的開(kāi)銷吸收
【知識(shí)點(diǎn)】
Over and under absorption of overhead-過(guò)度及不足的開(kāi)銷吸收
Over and under absorption of overhead-過(guò)度及不足的開(kāi)銷吸收
Over absorption: The total amount of overhead costs absorbed into production costs might exceed the actual overhead expenditure. When this happens, there is over-absorbed overhead. (Budget exceeds)
Under absorption: The total amount of overhead costs absorbed into production costs might be less than the actual overhead expenditure. When this happens, there is under-absorbed overhead. (Budget less)
沒(méi)有不可治愈的傷痛，沒(méi)有不能結(jié)束的沉淪，所有失去的，會(huì)以另一種方式歸來(lái)。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(lái)自Keryn老師基礎(chǔ)精講班第24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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