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Accounting for by-products是什么_2022年ACCA考試MA知識(shí)點(diǎn)

來(lái)源:東奧會(huì)計(jì)在線責(zé)編:田彤2022-10-08 09:38:10

理想是指路明燈。沒(méi)有理想,就沒(méi)有堅(jiān)定的方向,而沒(méi)有方向,就沒(méi)有生活。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)們需要認(rèn)真?zhèn)淇迹瑖?yán)格執(zhí)行學(xué)習(xí)計(jì)劃,鞏固基礎(chǔ)知識(shí)點(diǎn)。今天整理了MA科目Accounting for by-products(副產(chǎn)品計(jì)量)相關(guān)知識(shí)點(diǎn),一起來(lái)看看吧。

Accounting for by-products是什么_2022年ACCA考試MA知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Accounting for by-products-副產(chǎn)品計(jì)量

【知識(shí)點(diǎn)】

Accounting for by-products-副產(chǎn)品計(jì)量

Accounting for by-products-副產(chǎn)品計(jì)量

Methods of accounting for by-products:

(1) The most common method is to deduct the net realisable value of the by-product from the cost of the main products. The net realisable value is the final saleable value of the by-product minus any post-separation costs. Any closing inventory valuation of the main product or joint products would therefore be reduced.

(2) Income (minus any post-separation further processing or selling costs) from the sale of the by-product may be added to sales of the main product.

(3) The sales of the by-product may be treated as a separate, incidental source of income against which are set only post-separation costs of the by-product. The revenue would be recorded in the income statement as “other income”.

(4) The sales income of the by-product may be deducted from the cost of production or cost of sales of the main product.

每一天的努力,只是為了讓遠(yuǎn)方變得更近一些。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33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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