存貨水平下降時(shí)AC利潤(rùn)小于MC利潤(rùn)嗎,？

Absorption costing Vs marginal costing 2022-10-27 09:10:56

問(wèn)題來(lái)源：

Exercise 2: When opening inventories were 8,500 litres and closing inventories 6,750 litres, a firm had a profit of $62,100 using marginal costing.

Assuming that the fixed overhead absorption rate was $3 per litre, what would be the profit using absorption costing?

A. $41,850 B. $56,850 C. $67,350 D. $82,350

Correct answer: B

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李老師

2022-10-28 03:14:56 1359人瀏覽

哈嘍,！努力學(xué)習(xí)的小天使：

A Remark:

?If stock levels are rising, AC profit > MC profit

?If stock levels are falling, AC profit < MC profit

?If opening and closing stock levels are the same, AC profit = MC profit

?Difference in profit =change in inventory level × OAR

題目中期末存貨6750小于期初存貨8500,，存貨水平下降,，AC的利潤(rùn)小于MC利潤(rùn),，所以所求AC應(yīng)該是用題目中已知MC減去差額,，選擇B沒(méi)有問(wèn)題,。

每個(gè)努力學(xué)習(xí)的小天使都會(huì)有收獲的,，加油,！

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