Accounting for by-products是什么_2022年ACCA考試MA知識點(diǎn)
理想是指路明燈。沒有理想，就沒有堅(jiān)定的方向，而沒有方向，就沒有生活。ACCA被譽(yù)為“國際財(cái)會(huì)界的通行證”，含金量比較高。同學(xué)們需要認(rèn)真?zhèn)淇迹瑖?yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識點(diǎn)。今天整理了MA科目Accounting for by-products(副產(chǎn)品計(jì)量)相關(guān)知識點(diǎn)，一起來看看吧。
【內(nèi)容導(dǎo)航】
Accounting for by-products-副產(chǎn)品計(jì)量
【知識點(diǎn)】
Accounting for by-products-副產(chǎn)品計(jì)量
Accounting for by-products-副產(chǎn)品計(jì)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.
每一天的努力，只是為了讓遠(yuǎn)方變得更近一些。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(bào)名正在進(jìn)行中，請各位考生抓緊時(shí)間報(bào)名。
注：以上內(nèi)容來自Keryn老師基礎(chǔ)精講班第33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)
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