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.Marginal costing vs absorption costing
| Marginal costing | Absorption costing |
| Closing inventories are valued at marginal production cost. | Closing inventories are valued at full production cost. |
| Fixed costs are period costs. | Fixed costs are absorbed into unit costs. |
| Cost of sales does not include a share of fixed overheads | Cost of sales does include a share of fixed overheads |
2.Reported profit figures using marginal costing or absorption costing will differ if there is any change in the level of inventories in the period
Difference in profits = change in inventory level × overhead absorption rate per unit If inventory levels have gone up AP > MP
If inventory levels have gone down AP < MP
If inventory levels no changes AP = MP
