Accounting for overhead是什么_2022年ACCA考試MA知識點
信心、毅力、勇氣三者具備，則天下沒有做不成的事。ACCA被譽為“國際財會界的通行證”，含金量比較高。同學們?nèi)粝胍淮瓮ㄟ^ACCA考試，需要嚴格執(zhí)行學習計劃，保持良好學習狀態(tài)。今天整理了MA科目Accounting for overhead(間接費用核算)相關知識點，具體內(nèi)容如下。
【內(nèi)容導航】
Accounting for overhead-間接費用核算
【知識點】
Accounting for overhead-間接費用核算
Accounting for overhead-間接費用核算
When overheads are over-absorbed, production is charged with more overhead costs than have actually been incurred. The over-absorbed overhead is taken to the statement of profit or loss as an addition to profits, to offset the excess charge to production.
When overheads are under-absorbed, production is charged with less than the overhead costs that have actually been incurred. The under-absorbed overhead is taken to the statement of profit or loss as a charge against profits, to make up for the under-charging of costs to production.
成功不是得到多少東西，而是看你把身上多余的東西扔掉多少。以上就是為大家整理的MA科目考試知識點了，12月ACCA考試報名正在進行中，請各位考生抓緊時間報名。
注：以上內(nèi)容來自Keryn老師基礎精講班第25講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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