聯(lián)產品和副產品是什么_2023年ACCA考試MA知識點
成功不是憑夢想和希望，而是憑努力和實踐。acca有15門課程，同學們需通過13門才能獲得領取acca證書的機會。在備考期間，同學們需嚴格執(zhí)行學習計劃，鞏固基礎知識點。今天整理了MA科目Joint Product and By-products(聯(lián)產品和副產品)相關知識點，具體內容如下。
【內容導航】
Joint Product and By-products-聯(lián)產品和副產品
【知識點】
Joint Product and By-products-聯(lián)產品和副產品
Joint Product and By-products-聯(lián)產品和副產品
Joint products: two or more products separated in the course of processing, each having a sufficiently high saleable value to merit recognition as a main product. A joint product is regarded as an important saleable item, and so it should be separately costed. The profitability of each joint product should be assessed in the cost accounts.
By product: is an incidental product from a process which has an insignificant value compared to the main product. A by-product is not important as a saleable item, and whatever revenue it earns is a “bonus” for the organisation. Because of their relative insignificance, by-products are not separately costed.
保持熱情和耐心，迎接每一個新的挑戰(zhàn)。以上就是為大家整理的MA科目考試知識點了，2023年9月acca考試報名開始，請同學們抓緊時間報名。
注：來自Keryn老師基礎精講班第32講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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