Accounting for overhead是什么_2022年ACCA考试MA知识点
信心、毅力、勇气三者具备，则天下没有做不成的事。ACCA被誉为“国际财会界的通行证”，含金量比较高。同学们若想一次通过ACCA考试，需要严格执行学习计划，保持良好学习状态。今天整理了MA科目Accounting for overhead(间接费用核算)相关知识点，具体内容如下。
【内容导航】
Accounting for overhead-间接费用核算
【知识点】
Accounting for overhead-间接费用核算
Accounting for overhead-间接费用核算
When overheads are over-absorbed, production is charged with more overhead costs than have actually been incurred. The over-absorbed overhead is taken to the statement of profit or loss as an addition to profits, to offset the excess charge to production.
When overheads are under-absorbed, production is charged with less than the overhead costs that have actually been incurred. The under-absorbed overhead is taken to the statement of profit or loss as a charge against profits, to make up for the under-charging of costs to production.
成功不是得到多少东西，而是看你把身上多余的东西扔掉多少。以上就是为大家整理的MA科目考试知识点了，12月ACCA考试报名正在进行中，请各位考生抓紧时间报名。
注：以上内容来自Keryn老师基础精讲班第25讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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