Accounting for overhead是什么_2023年ACCA考試MA知識(shí)點(diǎn)
人生如登山，如果只關(guān)注山巔，那你將失去美麗的過(guò)程。acca有15門課程，同學(xué)們需通過(guò)13門才能獲得領(lǐng)取acca證書的機(jī)會(huì)。在備考期間，同學(xué)們需嚴(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 overhead(間接費(fèi)用核算)相關(guān)知識(shí)點(diǎn)，一起來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Accounting for overhead-間接費(fèi)用核算
【知識(shí)點(diǎn)】
Accounting for overhead-間接費(fèi)用核算
Accounting for overhead-間接費(fèi)用核算
When overheads are over-absorbed, production is charged with more overhead costs than have actually been incurred. The over-absorbed overhead is taken to the statement of profit or loss as an addition to profits, to offset the excess charge to production.
When overheads are under-absorbed, production is charged with less than the overhead costs that have actually been incurred. The under-absorbed overhead is taken to the statement of profit or loss as a charge against profits, to make up for the under-charging of costs to production.
人生就像一杯茶，不會(huì)苦一輩子，但總會(huì)苦一陣子。以上就是為大家整理的MA科目考試知識(shí)點(diǎn)了，2023年9月acca考試報(bào)名開始，請(qǐng)同學(xué)們抓緊時(shí)間報(bào)名。
注：以上來(lái)自Keryn老師基礎(chǔ)精講班第25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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