Nature：direct and indirect是什么_2023年ACCA考試MA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線(xiàn)責(zé)編：田彤2023-02-21 09:42:56

每天醒來(lái)都有兩個(gè)選擇,，繼續(xù)做夢(mèng),，或者起床去追求你的夢(mèng)想。acca是國(guó)際注冊(cè)會(huì)計(jì)師證書(shū)，含金量比較高,。考下acca證書(shū)后,，同學(xué)們能從事的崗位將更多,。無(wú)論是會(huì)計(jì)師事務(wù)所、銀行還是其他金融機(jī)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(shí)點(diǎn),。

【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(shí)點(diǎn)】

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(yuǎn)奏不出時(shí)代的強(qiáng)音,。以上就是為大家整理的MA科目考試知識(shí)點(diǎn)了,，2023年acca考試時(shí)間已經(jīng)公布，報(bào)名成功的同學(xué)需要盡早制定備考計(jì)劃,，鞏固基礎(chǔ)知識(shí)點(diǎn),，爭(zhēng)取一次通過(guò)。

注：以上內(nèi)容來(lái)自Keryn老師基礎(chǔ)精講班第7講

(本文為東奧會(huì)計(jì)在線(xiàn)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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