只要功夫深，铁杵磨成绣花针。acca有15门课程，同学们需通过13门。同学们在备考期间需要严格执行备考计划，加强习题练习。今天整理了MA科目Absorption costing Vs marginal costing（吸收成本 VS 边际成本）相关知识点，准备参加考试的同学们来看看吧。

【内容导航】

Absorption costing Vs marginal costing-吸收成本 VS 边际成本

【知识点】

Absorption costing Vs marginal costing-吸收成本 VS 边际成本

Absorption costing Vs marginal costing-吸收成本 VS 边际成本

If inventory levels increase between the beginning and end of a period, absorption costing will report the higher profit. This is because some of the fixed production overheads incurred during the period will be carried forward in closing inventory (which reduces cost of sales) to be set against sales revenue in the following period instead of being written off in full against profit in the period concerned.

If inventory levels decrease, absorption costing will report the lower profit because as well as the fixed overhead incurred, fixed production overhead which had been carried forward in opening inventory is released and is also included in cost of sales.

A Remark:

►If stock levels are rising, AC profit > MC profit

►If stock levels are falling, AC profit < MC profit

►If opening and closing stock levels are the same, AC profit = MC profit

►Difference in profit =change in inventory level × OAR

A Remark:

►If stock levels are rising, AC profit > MC profit

►If stock levels are falling, AC profit < MC profit

►If opening and closing stock levels are the same, AC profit = MC profit

►Difference in profit =change in inventory level × OAR

读书是最好的学习。追随伟大人物的思想，是最富有趣味的一门科学。以上就是为大家整理的MA科目考试知识点了，2024年9月acca考试在即，请同学们抓紧时间复习备考。

注：来自Keryn Yin老师23年基础精讲班第27讲

（本文为英华财教网原创文章，仅供考生学习使用，禁止任何形式的转载）

说明：因考试政策、内容等不断变化与调整，英华财教网提供的以上ACCA报名时间等信息仅供参考，请考生以官方公布的内容为准！