生產(chǎn)與非生產(chǎn)的性質(zhì)是什么_2023年ACCA考試MA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-02-28 09:11:54

長風(fēng)破浪會(huì)有時(shí),，直掛云帆濟(jì)滄海,。acca是國際注冊(cè)會(huì)計(jì)師證書,，含金量比較高,。考下acca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(shí)點(diǎn)，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(shí)點(diǎn)】

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(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(huì)計(jì)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)

贊
+1 打印

上一篇： Delegated legislation是什么_2023年ACCA考試LW知識(shí)點(diǎn)

下一篇： 2023年ACCA考試報(bào)名有學(xué)歷限制嗎,？ACCA考生應(yīng)如何備考,？