Accounting for by-products是什么_2023年ACCA考試MA知識點(diǎn)
失敗，并不是說明你差，而是提醒你該努力了。acca有15門課程，同學(xué)們需通過13門才能獲得領(lǐng)取acca證書的機(jī)會。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)知識點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
Accounting for by-products-副產(chǎn)品計(jì)量
【知識點(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.
別人能做到的事，自己也可以做到。以上就是為大家整理的MA科目考試知識點(diǎn)了，2023年9月acca考試報名開始，請同學(xué)們抓緊時間報名。
注：來自Keryn老師基礎(chǔ)精講班第33講
(本文為東奧會計(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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