- 考纲对比
- 学习计划
- 思维导图
- 复习资料
- 历年真题
- 词典及公式
ACCA证书是现在炙手可热的证书考试之一,也是财会界为数不多的证书考试。ACCA国际注册会计师是适应国际会计准则的考试,能够让想要尝试财会的人员,在国际上有未来更好的发展。ACCA考试科目多,知识点多,学员要想全面掌握也并不简单。那么,ACCA MA考试中经常会使用到的公式有哪些?
acca MA考试常用公式有很多,要学员掌握的知识点也有很多,因此学员要重视课程学习的效果。ACCA MA考试的公式是学员必要掌握的内容,并且要知道公式中各项的含义是什么。
1. Equation of a straight line直线方程
y=a+bx
y = total costs
a = the fixed cost for the given period
b = the variable cost per unit
x = the number of units of activity
Fixed cost = (total cost at high activity level) - (total units at high activity level× variable cost per unit)
2. Free inventory balance自由库存余额
Materials in inventory + Materials on order from suppliers - Materials requisitioned, notyet issued
= Free inventory balance
3. Economic Order Quantity (EOQ)经济订货量
EOQ=(Given in the exams)
Co = cost of placing one order
Cn = cost of holding one unit for one year
D = annual demand for stock item
Q = the order quantity
4.Economic Batch Quantity (EBQ)经济批量(EBQ)
Q = the amount produced in each batch
D = demand per annum
Ch = cost of holding one unit for one year
Co = cost of setting up a batch ready to be produced
R = the production rate per time period (which must exceed the inventory usage)
5. Total Wages工资总额
Total wages = (hours worked x basic rate of pay per hour) + (overtime hours worked x overtime premium per hour)
6. Marginal production cost边际生产成本
Marginal production cost = direct materials + direct labor + variable production overhead
Contribution = Sales - Variable cost
7. Marginal costing VS Absorption costing边际成本与吸收成本
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 × Fixed overheads absorption per unit
8. Marginal production cost边际生产成本
Marginal production cost = direct materials + direct labor + variable production overhead
Contribution = Sales - Variable cost
9. Marginal costing VS Absorption costing边际成本与吸收成本
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 x Fixed overheads absorption per unit
10.Conversion cost转换成本
Conversion cost =.direct labor + production overheads
ACCA MA考试*式对学员很重要,是学员考试需要掌握的内容。备考ACCA考试的时候,学员要重视课程学习的效果,并且要知道哪些是考试的重难点。
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ACCA考试的知识点内容就分享这么多,学员如果还有更多的内容想要学习,可以在线咨询老师或者添加老师微信(rongyuejiaoyu)。