acca《f4公司法与商法》内容解析

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1、ACCA《F4公司法与商法》内容解析本文由高顿ACCA整理发布，转载请注明出处　　Session3Typesofcostandcostbehavior 　　Maincontents: 　　1.Classifyingcosts 　　2.Costobjects,costandcostcenters 　　3.Analysisofcostsintofixedandvariableelements 　　3.1Classifyingcosts 　　Costscanbeclassifiedinanumberofdifferentways: 　　·El

2、ement–costsareclassifiedasmaterials,labororexpenses（overheads） 　　·Nature–costsareclassifiedasbeingdirectorindirect. 　　a.Directcostisexpenditurethatcanbedirectlyidentifiedwithaspecificcostunitorcostcenter. 　　（1）。Directmaterialisallmaterialbecomingpartoftheproductunlessuse

3、dinnegligibleamountand/orhavingnegligiblecost.（componentparts,partfinishedworkandprimarypackingmaterial） 　　（2）。Directwages–arewagespaidforlaboreitherasbasichoursorasovertimeexpensedontheproductline. 　　（3）。Directexpenseareanyexpensewhichareincurredonaspecifiedproductother

4、thandirectmaterialanddirectlabor. 　　b.Indirectcosts/overheads;areexpenditurethatcannotbedirectlyidentifiedwithaspecificunitorcostcenterandmustbe‘sharedout’onanequitablebasis.5.1-9,,services,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedas

5、thebackboneoftheurbanrailtransitmulti-level,multi-functionalpublictransportsystem,thusprotectingtheregionalpositionandachieve高顿财经ACCA 　　·Behavior–costsareclassifiedasbeingfixed,variable,semi-variableorsteppedfixed. 　　a.Fixedcosts:arecoststhatarenotaffectedintotalbythelev

6、elofactivity,butremainthesame. 　　b.Variablecosts:arethecoststhatchangeintotalindirectproportiontothelevelofactivity. 　　c.Semi-variable/semi-fixed/mixedcosts:arecostswhichcontainbothfixedandvariablecomponentsandsoitpartlyaffectedbychangesinthelevelofactivity. 　　d.Stepcost

7、s:arefixedinnaturebutonlywithincertainlevelofactivity. 　　·Function:costsareclassifiedasbeingproductionornon-productioncosts. 　　e.Productioncosts:arecostsincludedinastockvaluation.Theproductcostisthecostofmakingorbuying. 　　f.Periodcosts（generalcost）：arecoststhatarenotattr

8、ibutedtoproductcosts,butinsteadaretreatedasacostofthetimeperiodwhentheyarise. 　　·Othercostclassificatio