吸收成本VS邊際成本是什么_2024年ACCA考試MA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：牛美琪2024-06-19 17:08:54

只要功夫深，鐵杵磨成繡花針。acca有15門課程，同學(xué)們需通過13門。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Absorption costing Vs marginal costing（吸收成本 VS 邊際成本）相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來看看吧。

【內(nèi)容導(dǎo)航】

Absorption costing Vs marginal costing-吸收成本 VS 邊際成本

【知識(shí)點(diǎn)】

Absorption costing Vs marginal costing-吸收成本 VS 邊際成本

If inventory levels increase between the beginning and end of a period, absorption costing will report the higher profit. This is because some of the fixed production overheads incurred during the period will be carried forward in closing inventory (which reduces cost of sales) to be set against sales revenue in the following period instead of being written off in full against profit in the period concerned.

If inventory levels decrease, absorption costing will report the lower profit because as well as the fixed overhead incurred, fixed production overhead which had been carried forward in opening inventory is released and is also included in cost of sales.

A Remark:

?If stock levels are rising, AC profit > MC profit

?If stock levels are falling, AC profit < MC profit

?If opening and closing stock levels are the same, AC profit = MC profit

?Difference in profit =change in inventory level × OAR

A Remark:

?If stock levels are rising, AC profit > MC profit

?If stock levels are falling, AC profit < MC profit

?If opening and closing stock levels are the same, AC profit = MC profit

?Difference in profit =change in inventory level × OAR

讀書是最好的學(xué)習(xí)。追隨偉大人物的思想，是最富有趣味的一門科學(xué)。以上就是為大家整理的MA科目考試知識(shí)點(diǎn)了，2024年9月acca考試在即，請(qǐng)同學(xué)們抓緊時(shí)間復(fù)習(xí)備考。

注：來自Keryn Yin老師23年基礎(chǔ)精講班第27講