聯(lián)產(chǎn)品和副產(chǎn)品是什么_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2023-06-09 09:32:09

成功不是憑夢(mèng)想和希望，而是憑努力和實(shí)踐。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Joint Product and By-products(聯(lián)產(chǎn)品和副產(chǎn)品)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Joint Product and By-products-聯(lián)產(chǎn)品和副產(chǎn)品

【知識(shí)點(diǎn)】

Joint Product and By-products-聯(lián)產(chǎn)品和副產(chǎn)品

Joint products: two or more products separated in the course of processing, each having a sufficiently high saleable value to merit recognition as a main product. A joint product is regarded as an important saleable item, and so it should be separately costed. The profitability of each joint product should be assessed in the cost accounts.

By product: is an incidental product from a process which has an insignificant value compared to the main product. A by-product is not important as a saleable item, and whatever revenue it earns is a “bonus” for the organisation. Because of their relative insignificance, by-products are not separately costed.

保持熱情和耐心，迎接每一個(gè)新的挑戰(zhàn)。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(kāi)始，請(qǐng)同學(xué)們抓緊時(shí)間報(bào)名。

注：來(lái)自Keryn老師基礎(chǔ)精講班第32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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