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1、ACCA F2知识点Absorption and marginal costing 对比创立财经培训新标准 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,fixe
2、d 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 创立财经培训新标准 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 PROFITMC profit. 存货水平下降，AC PROFITMC profit,如果期初期末存货水平不变，AC PROFIT=MC PROFIT. 此文为浦江.财经原创，如需转载请注明出处！
