ACCAÂÛ̳,ACCA¿¼ÓÑÂÛ̳-È«ÇòACCAÖÐÎÄÂÛ̳|ÖйúACCAѧϰÍø

 ÕÒ»ØÃÜÂë
 Á¢¼´×¢²á
²é¿´: 1802|»Ø¸´: 1

ÇóÖú£ºF2µÄ joint products ºÍ by-products

[¸´ÖÆÁ´½Ó]

3

Ö÷Ìâ

13

Ìû×Ó

122

»ý·Ö

¸ß¼¶Ñ§Ô±

Rank: 3Rank: 3Rank: 3

»ý·Ö
122
¤È¤È¤ÎÄ¿ ·¢±íÓÚ 2012-7-16 03:08:51 | ÏÔʾȫ²¿Â¥²ã |ÔĶÁģʽ
ÏëÇë½Ìϸ÷룬
The relative sales value method is the most widely used method of apportioning joint costs because£¨ignoring the effect of further processing costs£© it assumes that all products achieve the same profit margin.
Õâ¶Î»°ÊÇʲôÒâ˼£¿²»ÊǺÜÃ÷°×£¬ÎªÊ²Ã´¼ÙÉèËùÓÐÁª²úÆ·ÓÐÏàͬprofit margin¾Í˵Ã÷Õâ¸ö·½·¨Óõ÷¶Î§±È½Ï¹ãÁË£¿Á½Õß¼äʲôÂß¼­¹Øϵ£¿»¹ÓÐÀ¨ºÅÖеĺÍprofit marginÓÖÓÐʲôÂß¼­¹ØϵÄØ£¿

ÇëÖ¸½Ì°¡¡£¡£¡£¡£¡£¡£¡£¡£

3

Ö÷Ìâ

13

Ìû×Ó

122

»ý·Ö

¸ß¼¶Ñ§Ô±

Rank: 3Rank: 3Rank: 3

»ý·Ö
122
 Â¥Ö÷| ¤È¤È¤ÎÄ¿ ·¢±íÓÚ 2012-7-16 17:30:34 | ÏÔʾȫ²¿Â¥²ã
ûÈ˻شðô¡£¡£¡£
ÄúÐèÒªµÇ¼ºó²Å¿ÉÒÔ»ØÌû µÇ¼ | Á¢¼´×¢²á

±¾°æ»ý·Ö¹æÔò

СºÚÎÝ|ACCAÂÛ̳,ACCA¿¼ÓÑÂÛ̳-È«ÇòACCAÖÐÎÄÂÛ̳|ÖйúACCAѧϰÍø

GMT+8, 2024-11-3 05:40 , Processed in 0.077749 second(s), 23 queries .

Powered by Discuz! X3.4

Copyright © 2001-2021, Tencent Cloud.

¿ìËٻظ´ ·µ»Ø¶¥²¿ ·µ»ØÁбí