生產(chǎn)與非生產(chǎn)的性質(zhì)是什么_2023年ACCA考試MA知識點
長風(fēng)破浪會有時，直掛云帆濟滄海,。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。今天整理了MA科目Functional: production and non-production(生產(chǎn)與非生產(chǎn)的性質(zhì))相關(guān)知識點,，正在備考的同學(xué)們來看看吧,。
【內(nèi)容導(dǎo)航】
Functional: production and non-production-生產(chǎn)與非生產(chǎn)的性質(zhì)
【知識點】
Functional: production and non-production-生產(chǎn)與非生產(chǎn)的性質(zhì)
Functional: production and non-production-生產(chǎn)與非生產(chǎn)的性質(zhì)
Production (manufacturing) costs: incurred in the course of the manufacture of goods, which means it is associated with the factory.
Non-production costs (period costs): are costs that are not attributed to product costs, but instead are treated as a cost of the time period when they arise. Non-production costs are taken directly to the income statement as expense in the period in which they are incurred (eg. administration cost, selling and distribution cost, finance cost).
立身以立學(xué)為先，立學(xué)以讀書為本,。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8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)
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