Accounting for by-products是什么_2023年ACCA考試MA知識點
失敗,，并不是說明你差,，而是提醒你該努力了。acca有15門課程，同學們需通過13門才能獲得領取acca證書的機會,。在備考期間,，同學們需嚴格執(zhí)行學習計劃,，鞏固基礎知識點,。今天整理了MA科目Accounting for by-products(副產品計量)相關知識點，準備參加考試的同學們來看看吧,。
【內容導航】
Accounting for by-products-副產品計量
【知識點】
Accounting for by-products-副產品計量
Accounting for by-products-副產品計量
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.
別人能做到的事,，自己也可以做到。以上就是為大家整理的MA科目考試知識點了,，2023年9月acca考試報名開始,，請同學們抓緊時間報名。
注：來自Keryn老師基礎精講班第33講
(本文為東奧會計在線原創(chuàng)文章,，僅供考生學習使用,，禁止任何形式的轉載)
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