中公财经

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.loss in process costing

Input-normal loss-abnormal loss/+abnormal gain=output

Actual loss>normal loss or actual output< expected output abnormal loss

Actual lossexpected output abnomral gain

Expected output=input-normal loss

                          =output+abnormal loss

                          =output-abnormal gain

2.WIP AND EQUIVALENT UNITS(EU)

Equivalent units---are notional whole units which represent incomplete work,and which are used to apportion costs between WIP and completed output.