Accounting for overhead是什么_2022年ACCA考試MA知識點(diǎn)

來源：東奧會計(jì)在線責(zé)編：田彤2022-09-01 09:21:23

信心、毅力、勇氣三者具備，則天下沒有做不成的事。ACCA被譽(yù)為“國際財會界的通行證”，含金量比較高。同學(xué)們?nèi)粝胍淮瓮ㄟ^ACCA考試，需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，保持良好學(xué)習(xí)狀態(tài)。今天整理了MA科目Accounting for overhead(間接費(fèi)用核算)相關(guān)知識點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Accounting for overhead-間接費(fèi)用核算

【知識點(diǎn)】

Accounting for overhead-間接費(fèi)用核算

When overheads are over-absorbed, production is charged with more overhead costs than have actually been incurred. The over-absorbed overhead is taken to the statement of profit or loss as an addition to profits, to offset the excess charge to production.

When overheads are under-absorbed, production is charged with less than the overhead costs that have actually been incurred. The under-absorbed overhead is taken to the statement of profit or loss as a charge against profits, to make up for the under-charging of costs to production.

成功不是得到多少東西，而是看你把身上多余的東西扔掉多少。以上就是為大家整理的MA科目考試知識點(diǎn)了，12月ACCA考試報名正在進(jìn)行中，請各位考生抓緊時間報名。

注：以上內(nèi)容來自Keryn老師基礎(chǔ)精講班第25講

(本文為東奧會計(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)

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