Features of process costing是什么_2023年ACCA考試MA知識點
生活不是單行線，一條路走不通，你可以轉(zhuǎn)彎。acca有15門課程，同學們需通過13門才能獲得領取acca證書的機會。在備考期間，同學們需嚴格執(zhí)行學習計劃，鞏固基礎知識點。今天整理了MA科目Features of process costing(分步成本法特點)相關知識點，一起來看看吧。
【內(nèi)容導航】
Features of process costing-分步成本法特點
【知識點】
Features of process costing-分步成本法特點
Features of process costing-分步成本法特點
Features of process costing:
(a) The output of one process becomes the input to the next until the finished product is made in the final process.
(b) The closing work in process must be valued.
(c) There is often a loss in process due to spoilage, wastage, evaporation and so on.
(d) Output from production may be a single product, by-product or joint products.
(e) Conversion cost = direct labour + production overhead.
目光能看多遠，你就能走多遠。以上就是為大家整理的MA科目考試知識點了，2023年9月acca考試報名開始，請同學們抓緊時間報名。
注：來自Keryn老師基礎精講班第28講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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