acca f2考试考什么呢?小编给大家整理了关于f2科目的常考知识点。快来看一看吧!
1. Absorption costing: an introduction
Absorption costing(吸收成本法)--is a method for sharing overhead between different products on a fair basis.
Absorption costing stages
Allocation
Apportionment
Absorption
2.Bases of apportionment
overhead | basis |
Rent,rates,heating&light,insurance,repairs&depreciation of buildings | Floor area occupied |
Depreciation,insurance of equipment | Cost or book value of equipment |
Personnel offices,canteen,welfare,wages | No.of employees or labor hours worked |
3.Reapportionment
Direct method of reapportionment involves apportioning the costs of each service cost centre to production cost centres only.
Step down method
Step 1 Reapportion one of the service cost centre's overheads to all the other centres which make use of its services (production and service).
Step 2 Reapportion the overheads of the remaining service cost centre to the production
departments only. The other service cost centre is ignored.
Note. Notice how the final results differ, depending on whether the stores department or the maintenance department is apportioned first.
The reciprocal method
4.Overhead absorption