就是损益表，也就是我们说的02表。英联邦会计准则里面以前损益表就是这个，现在改了，叫INCOME STATEMENT
Determination of Actual Cost: After standards are set, the actual cost for each element, i.e. material, labour and overheads is determined, from invoices, wage sheets, account books and so forth. Comparison of Actual Costs and Standard Cost: Next step to the process, is to compare the stan...
Ch9 Absorptionandmarginalcosting吸收成本法与边际成本法 Topiclist MarginalcostingReconcilingprofitsMarginalcostingversusabsorptioncosting Topic1marginalcosting边际成本法1.1Marginalcost（边际成本）Marginalcostisthevariablecostofoneunitofproductorservice.Marginalproductioncosts Directmaterials directlabourvariable...
This amount will be transferred to the profit and loss account in order to establish the manufacturing profit. It will have a positive effect(i.e., it will be added to profit)because more manufacturing overhead has been absorbed into stock in the period than has been incurred(see the ...
only variable costs are charged as a cost of sale and a contribution is calculated. Closing inventories of work in progress or finished goods are valued at marginal production cost. Fixed costs are treated as a period cost, and are charged in full to the profit and loss account of the acc...
The profit and loss account summarizes all the costs and revenues of an organization over a defined period of time. Whilst this information is extremely useful in determining the overall profitability of the organ...
Under this method, the company charges all the direct costs of a specific product, process, or project directly. And write off all the indirect costs to the profit and loss account. Uniform Costing Under this costing, a company uses the same costing practices for several entities under it. ...
profit and loss account. When there is abnormal gain with a disposal cost Suppose that input to a process was 1,000 units at a cost of ￡4,500. Normal loss is 10% and there are no opening and closing stocks. Actual output was 920 units and loss units had ...
What is accounting and why is it important? Why is historical cost important in accounting? Explain how accounting profit differs from economic profit. What kind of account is salary expense in accounting? How does accounting differ from bookkeeping?
aAnnually, or at intervals not exceeding 15 months, the external company must submit for registration, a profit-and-loss account and balance sheet (as in the limited liability return of accounts). 年年,或者在间隔时间不超出15个月,外在公司必须为注册、一个企业经营情况的帐户和资产负债表递交(和在...