ACCA考試cost of inventory需要掌握的知識(shí)點(diǎn)有哪些？

報(bào)名ACCA考試的學(xué)員多是通過(guò)網(wǎng)課學(xué)習(xí)來(lái)掌握知識(shí)點(diǎn)，ACCA網(wǎng)課的學(xué)習(xí)是課程的關(guān)鍵。ACCA考試的知識(shí)點(diǎn)學(xué)習(xí)，網(wǎng)課很關(guān)鍵同時(shí)也需要學(xué)員自己的理解與努力。那么，ACCA考試cost of inventory需要掌握的知識(shí)點(diǎn)有哪些？

ACCA考試cost of inventory需要掌握的知識(shí)點(diǎn)并不算是很多，學(xué)員在備考的時(shí)候，要掌握其關(guān)鍵的內(nèi)容。下面是融躍小編給大家總結(jié)的知識(shí)點(diǎn)的內(nèi)容：

costs incurred in bringing the inventories to their present location and condition.

1、cost of purchase

purchase prke

import duties and other taxes

transport(即指carriage inwards)*handiing and any other cost directly attributable to the acquisition of finished goods.services and materials.

less any trade discounts.rebate and other similar amounts

2、costs of conversion

cost directly related to the units of production

fixed and variable production overheads

3、other costs

Incurred in bringing the inventories to their present location and condition

4、cost not Included In cost of inventories

X Abnormal amounts of wasted material,labour or other production costs

X storage costs

X administrative overheads

X selling costs(including cost of carriage outwards)

X refundable sales tax

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