Accounting for by-products是什么_2023年ACCA考试MA知识点
失败，并不是说明你差，而是提醒你该努力了。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。在备考期间，同学们需严格执行学习计划，巩固基础知识点。今天整理了MA科目Accounting for by-products(副产品计量)相关知识点，准备参加考试的同学们来看看吧。
【内容导航】
Accounting for by-products-副产品计量
【知识点】
Accounting for by-products-副产品计量
Accounting for by-products-副产品计量
Methods of accounting for by-products:
(1) The most common method is to deduct the net realisable value of the by-product from the cost of the main products. The net realisable value is the final saleable value of the by-product minus any post-separation costs. Any closing inventory valuation of the main product or joint products would therefore be reduced.
(2) Income (minus any post-separation further processing or selling costs) from the sale of the by-product may be added to sales of the main product.
(3) The sales of the by-product may be treated as a separate, incidental source of income against which are set only post-separation costs of the by-product. The revenue would be recorded in the income statement as “other income”.
(4) The sales income of the by-product may be deducted from the cost of production or cost of sales of the main product.
别人能做到的事，自己也可以做到。以上就是为大家整理的MA科目考试知识点了，2023年9月acca考试报名开始，请同学们抓紧时间报名。
注：来自Keryn老师基础精讲班第33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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