正常损失和非正常损失(利得)是什么_2024年ACCA考试MA知识点
坚持必将成功。acca有15门课程，同学们需通过13门。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Normal loss and abnormal loss (gain)（正常损失和非正常损失(利得)）相关知识点，准备参加考试的同学们来看看吧。
【内容导航】
Normal loss and abnormal loss (gain)-正常损失和非正常损失(利得)
【知识点】
Normal loss and abnormal loss (gain)-正常损失和非正常损失(利得)
Normal loss and abnormal loss (gain)-正常损失和非正常损失(利得)
Normal loss is the amount of loss expected from the operation of a process. This expectation is based on past experience, and this loss is considered to be unavoidable.
Abnormal loss is the extra loss resulting when actual loss is greater than normal or expected loss, and it is given a cost.
Abnormal gain is the gain resulting when actual loss is less than the normal or expected loss, and it is given a “negative cost”.
读书是最好的学习。追随伟大人物的思想，是最富有趣味的一门科学。以上就是为大家整理的MA科目考试知识点了，2024年9月acca考试在即，请同学们抓紧时间复习备考。
注：来自Keryn Yin老师23年基础精讲班第28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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