生产与非生产的性质是什么_2023年ACCA考试MA知识点

来源：东奥会计在线责编：田彤2023-02-28 09:11:54

长风破浪会有时，直挂云帆济沧海。acca是国际注册会计师证书，含金量比较高。考下acca证书后，同学们能从事的岗位将更多。今天整理了MA科目Functional: production and non-production(生产与非生产的性质)相关知识点，正在备考的同学们来看看吧。

【内容导航】

Functional: production and non-production-生产与非生产的性质

【知识点】

Functional: production and non-production-生产与非生产的性质

Production (manufacturing) costs: incurred in the course of the manufacture of goods, which means it is associated with the factory.

Non-production costs (period costs): are costs that are not attributed to product costs, but instead are treated as a cost of the time period when they arise. Non-production costs are taken directly to the income statement as expense in the period in which they are incurred (eg. administration cost, selling and distribution cost, finance cost).

立身以立学为先，立学以读书为本。以上就是为大家整理的MA科目考试知识点了，2023年acca考试时间已经公布，报名成功的同学需要尽早制定备考计划，巩固基础知识点，争取一次通过。

注：以上内容来自Keryn老师基础精讲班第8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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