生產(chǎn)與非生產(chǎn)的性質(zhì)是什么_2023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2023-02-28 09:11:54

長(zhǎng)風(fēng)破浪會(huì)有時(shí)，直掛云帆濟(jì)滄海。acca是國(guó)際注冊(cè)會(huì)計(jì)師證書(shū)，含金量比較高?？枷耡cca證書(shū)后，同學(xué)們能從事的崗位將更多。今天整理了MA科目Functional: production and non-production(生產(chǎn)與非生產(chǎn)的性質(zhì))相關(guān)知識(shí)點(diǎn)，正在備考的同學(xué)們來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Functional: production and non-production-生產(chǎn)與非生產(chǎn)的性質(zhì)

【知識(shí)點(diǎn)】

Functional: production and non-production-生產(chǎn)與非生產(chǎn)的性質(zhì)

Production (manufacturing) costs: incurred in the course of the manufacture of goods, which means it is associated with the factory.

Non-production costs (period costs): are costs that are not attributed to product costs, but instead are treated as a cost of the time period when they arise. Non-production costs are taken directly to the income statement as expense in the period in which they are incurred (eg. administration cost, selling and distribution cost, finance cost).

立身以立學(xué)為先，立學(xué)以讀書(shū)為本。以上就是為大家整理的MA科目考試知識(shí)點(diǎn)了，2023年acca考試時(shí)間已經(jīng)公布，報(bào)名成功的同學(xué)需要盡早制定備考計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，爭(zhēng)取一次通過(guò)。

注：以上內(nèi)容來(lái)自Keryn老師基礎(chǔ)精講班第8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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