Nature:direct and indirect是什么_2023年ACCA考試MA知識點
每天醒來都有兩個選擇,,繼續(xù)做夢,,或者起床去追求你的夢想,。acca是國際注冊會計師證書,含金量比較高,??枷耡cca證書后,,同學(xué)們能從事的崗位將更多,。無論是會計師事務(wù)所、銀行還是其他金融機構(gòu),,都能夠勝任,。今天整理了MA科目Nature:direct and indirect(直接成本與間接成本的性質(zhì))相關(guān)知識點。
【內(nèi)容導(dǎo)航】
Nature:direct and indirect-直接成本與間接成本的性質(zhì)
【知識點】
Nature:direct and indirect-直接成本與間接成本的性質(zhì)
Nature:direct and indirect-直接成本與間接成本的性質(zhì)
Direct cost (prime cost) is expenditure that can be directly identified with a specific cost unit or cost centre. Direct cost can be traced in full the product, service or department that was being costed.
Indirect costs (overheads): are expenditure that cannot be directly identified with a specific cost unit or cost centre and must be ‘shared out’ on an equitable basis.
松馳的琴弦,永遠奏不出時代的強音,。以上就是為大家整理的MA科目考試知識點了,,2023年acca考試時間已經(jīng)公布,報名成功的同學(xué)需要盡早制定備考計劃,,鞏固基礎(chǔ)知識點,,爭取一次通過。
注:以上內(nèi)容來自Keryn老師基礎(chǔ)精講班第7講
(本文為東奧會計在線原創(chuàng)文章,,僅供考生學(xué)習(xí)使用,,禁止任何形式的轉(zhuǎn)載)