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!

Joint products —are two or more products which are output from the same processing operation, but which are indistinguishablefrom each other .
by-products —is a supplementaryor secondary product(arising as the result of a process) whose value is small relative to that of the principle product.
Dealing with common costs:
Physical units method
Relative sales value method
 
            
        
 
  
                 
                 
                 
                 
    
    
	
         
    
    
         
    
    
    
        