Accounting for by-products是什么_2022年ACCA考試MA知識點
理想是指路明燈。沒有理想,，就沒有堅定的方向,，而沒有方向，就沒有生活,。ACCA被譽為“國際財會界的通行證”,，含金量比較高。同學們需要認真?zhèn)淇?，嚴格?zhí)行學習計劃,，鞏固基礎(chǔ)知識點。今天整理了MA科目Accounting for by-products(副產(chǎn)品計量)相關(guān)知識點,，一起來看看吧,。
【內(nèi)容導航】
Accounting for by-products-副產(chǎn)品計量
【知識點】
Accounting for by-products-副產(chǎn)品計量
Accounting for by-products-副產(chǎn)品計量
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.
每一天的努力，只是為了讓遠方變得更近一些,。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(chǔ)精講班第33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(zhuǎn)載)
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