相关和非相关成本是什么_2023年ACCA考试MA知识点

既然选择了远方，就要风雨兼程。acca有15门课程，同学们需通过13门才能获得领取acca证书的机会。同学们在备考期间需要严格执行备考计划，加强习题练习。今天整理了MA科目Relevant and non-relevant costs(相关和非相关成本)相关知识点，具体内容如下。

【内容导航】

Relevant and non-relevant costs-相关和非相关成本

【知识点】

Relevant and non-relevant costs-相关和非相关成本

Relevant and non-relevant costs-相关和非相关成本

Relevant costs:

Relevant costs are future incremental cash flows. A relevant cost is a future cash flow arising as a direct consequence of a decision.

Non-relevant costs:

A sunk cost is a cost which has already been incurred and hence should not be taken account of in decision making.

A committed cost is a future cash outflow that will be incurred anyway, whatever decision is taken now about alternative opportunities.

A notional (imputed) cost is a hypothetical accounting cost to reflect the use of a benefit for which no actual cash expense is incurred. (Depreciation).

生活并无完美，与其让生活带来更多的沮丧与抱怨，不如坚持着一份信念，相信通过努力可以让生活变得更好。以上就是为大家整理的MA科目考试知识点了，2023年9月acca考试报名已经开始，请同学们抓紧时间报名。

注：来自Keryn老师基础精讲班第44讲

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