新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
美國CPA考點(diǎn)解析：成本會計(jì)中直接成本法的運(yùn)用
為了幫助參加2014年美國cpa考試的學(xué)員鞏固知識，提高備考效果，正保會計(jì)網(wǎng)校特為大家整理了美國cpa考試考點(diǎn)解析，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
成本會計(jì)中直接成本法的運(yùn)用
The direct method is the most widely used method to allocate service costs
Each service department’s total costs are directly allocated to the production departments without recognizing that service departments themselves may use the services from other service departments.
Instructor’s tips：
Step-down method or sequential method is a more sophisticated approach to allocate service costs in more complex situations
Service department costs are also allocated to other service departments as well as production departments
Step-down allocations assume that once a service department’s costs have been allocated to another service department, there can be no subsequent costs allocated back to other service departments
【我要糾錯(cuò)】 責(zé)任編輯：小敏
相關(guān)資訊
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號