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acca F2知识点:variance公式汇总进入阅读模式

acca F2知识点:variance公式汇总 进入阅读模式 点我咨询

2019-08-23 10:45:44| 来源:

acca在国内称为"国际注册会计师",实际上是特许公认会计师公会(The Association Of Chartered Certified accountants)的缩写,今天中公财经网小编给大家总结一些acca 知识点

acca F2知识点:variance公式汇总

1.material price variance

=Actual materials bought should cost-did cost

2.material usage variance

=(actual output pruduced should use -did use)x standart price

3.direct labor rate variance

=actual hours worked should cost-did cost

4.direct labor efficiency variance

=(actual output produced should take-did take)x standard rate

5.variable OH expendituure variance

=actual director labor hours worked should cost-did cost

6.variable OH efficiency variance

=(actual output produced should take - did take) x standard rate

7.fixed overhead expenditure variance

=budget expenditure - actual expenditure

8.fixed overhead volume variance

=(budget production volume in standard hours - actual production volume in standard hours) x standard fixed overhead rate

9.capacity variance

=(actual hrs worked-budget hrs) x absorption rate

10.Efficiency variance

=(standard hrs worked for actual production-actual hrs worked) x absorption rate

11.sales price variances

=actual sales units x (budget price - actual price)

12.sales volume variances

=(budget sales units - actual sales units) x standard profit per unit

Or=(budget sales units - actual sales units) x CPU

13.idle time variances

=(expected idle time - actual idle time ) x adjusted hour rate

14.total efficiency variance

=(standard paid hrs - actual paid hrs) x hour rate

15.productive efficiency variance

=(standard productive hrs - actual productive hrs) x adjusted hour rate

以上就是关于acca的相关内容。想了解更多关于2019年acca培训课程,欢迎加入关注中公财经网。

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