相關(guān)和非相關(guān)成本是什么_2023年ACCA考試MA知識(shí)點(diǎn)
既然選擇了遠(yuǎn)方，就要風(fēng)雨兼程。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(huì)。同學(xué)們?cè)趥淇计陂g需要嚴(yán)格執(zhí)行備考計(jì)劃，加強(qiáng)習(xí)題練習(xí)。今天整理了MA科目Relevant and non-relevant costs(相關(guān)和非相關(guān)成本)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Relevant and non-relevant costs-相關(guān)和非相關(guān)成本
【知識(shí)點(diǎn)】
Relevant and non-relevant costs-相關(guān)和非相關(guān)成本
Relevant and non-relevant costs-相關(guān)和非相關(guān)成本
Relevant costs:
Relevant costs are future incremental cash flows. A relevant cost is a future cash flow arising as a direct consequence of a decision.
Non-relevant costs:
A sunk cost is a cost which has already been incurred and hence should not be taken account of in decision making.
A committed cost is a future cash outflow that will be incurred anyway, whatever decision is taken now about alternative opportunities.
A notional (imputed) cost is a hypothetical accounting cost to reflect the use of a benefit for which no actual cash expense is incurred. (Depreciation).
生活并無完美，與其讓生活帶來更多的沮喪與抱怨，不如堅(jiān)持著一份信念，相信通過努力可以讓生活變得更好。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)名已經(jīng)開始，請(qǐng)同學(xué)們抓緊時(shí)間報(bào)名。
注：來自Keryn老師基礎(chǔ)精講班第44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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