边际成本法下计入产品成本的只有total variable cost（variable production overhead & variable non-production overhead），当期销售出去的存货成本结转到利润表，即total variable cost of sales。②Under/over absorption：吸收成本法特有的，边际成本法不存在OAR和Under/over absorption。涉及的计算公式：Under/over abso...
出现多分或少分的情况，是因为实际间接成本与估计分配率不匹配。例如，如果实际间接成本合计100英镑，分配了120英镑到产品上，就产生了20英镑的多分，即Over-absorption。相反，如果实际间接成本合计100英镑，分配了80英镑，就少了20英镑，即Under-absorption。产生这种差异的原因在于使用了预算分配率，而不...
Absorption costing 指的是将直接成本Prime cost直接追溯计入成本对象，而将间接成本也就是production overh...
在这篇文章中,主页君会给大家简要介绍一下这个知识点—under or over absorption,并结合几道F2的考题的讲解,希望同学们可以掌握F2的这个难点。 Under or Over absorption 正如上图所示,under or over absorption can be caused by the following reasons 1 the difference between actual expenditure and budgeted ...
The predetermined rate is likely based on the amount from the annual manufacturing overhead budget divided by some activity such as the expected number of machine hours. The assigning of fixed and variable manufacturing overhead costs are part of the cost accounting method known as absorption ...
(这边是over absorption。因为实际相对budgeted来说多生产了,那么实际上吸收得就少了。说明budgetd中的成本多吸收了→成本变高了,这边要把这笔variance加在毛利上调整过来）(亲我也是刚学，说错了不要怪我喔，就是说说自己的理解(●'◡'●)ﾉ♥）Expenditure：Vairable selling ...
Over or Under Absorbed in Absorption Costing Note that as long as planned level of activity and the actual level of activity is not the same there is always an Over or Under Absorption situation This is because overhead absorption rate is set at the start of the period based upon an expect...
1 the difference between actual expenditure and budgeted expenditure 2当actual expenditure大于budget expenditure时, 会产生under absorption 3当actual expenditure 小于 budget expenditure时,会产生over absorption 4 The difference between actual activity and budgeted activity ...
Chapter9AbsorptionandmarginalCosting 解析 Under absorption costing all associated costs are included in the total cost of a product.多做几道 A company uses a standard absorption costing system. Last month budgeted production was 8,000 units and the standard fixed production overhead cost was $15...
Oceans are home to 90% of the living volume of the planet and contain more than one million species, ranging from the largest animal on the planet -- the blue whale (pictured) -- to one of the weirdest -- the blobfish. Ishara S. KODIKARA/AFP/Getty Images ...