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ACCA F2知识点：Absorption and marginal costing 对比
吸收成本法和边际成本法是ACCA F2的重要考点，今天我们就把两中方法汇总，方便大家对比记忆。
In absorption costing,fixed manufacturing/production overheads are absorbed into cost units.Stock is valued at absorption cost.
In marginal costing,fixed manufacturing/production overheads are not absorbed into cost units.Stock is valued at marginal/variable cost.All fixed overheads,including fixed production overheads,are treated as period costs and are charged in the Income statement.
Under absorption costing
Under marginal costing
这两种方法大家需要抓住它们的区别点
同时在不同状况下利润大小的对比情况：存货水平上升 AC PROFIT>MC profit.
存货水平下降，AC PROFIT如果期初期末存货水平不变，AC PROFIT=MC PROFIT.
本文来源：https://www.wddqxz.cn/f0710e308c9951e79b89680203d8ce2f00666519.html
2023-04-12
