Principles of Managerial Accounting · 免费预览
变动成本法与吸收成本法的比较
变动成本法将固定制造费用视为期间成本，存货仅按变动生产成本计价；而吸收成本法将固定费用资本化计入存货，因此每当存货发生变动，两种方法报告的利润就不同。
1. Two treatments of fixed overhead
Two treatments of fixed overhead
2. Unit costs compared
Unit costs compared
3. Income divergence
Income divergence
4. Why managers keep variable costing
Why managers keep variable costing
5. Absorption unit cost
Unit costs are 10 dollars of materials, 5 of labor, 2 of variable overhead, and a 5 dollar fixed overhead rate. Compute the absorption unit product cost.
6. Variable unit cost
Using the same data, compute the variable-costing unit product cost.
7. Production exceeds sales
In a period when production exceeds sales, which method reports higher operating income?
8. Reconciliation rule
Fixed overhead rate is 5 dollars, and inventory rises by 2,000 units during the period. Compute the income difference between absorption and variable costing.
9. GAAP-required method
External financial reporting requires ____ costing, which capitalizes fixed overhead into inventory. One word.
10. Internal preference
Internal decision reports prefer ____ costing because income moves with sales rather than production. One word.