人生如登山，如果只关注山巅，那你将失去美丽的过程。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 overhead(间接费用核算)相关知识点，一起来看看吧。

【内容导航】

Accounting for overhead-间接费用核算

【知识点】

Accounting for overhead-间接费用核算

Accounting for overhead-间接费用核算

When overheads are over-absorbed, production is charged with more overhead costs than have actually been incurred. The over-absorbed overhead is taken to the statement of profit or loss as an addition to profits, to offset the excess charge to production.

When overheads are under-absorbed, production is charged with less than the overhead costs that have actually been incurred. The under-absorbed overhead is taken to the statement of profit or loss as a charge against profits, to make up for the under-charging of costs to production.

人生就像一杯茶，不会苦一辈子，但总会苦一阵子。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：以上来自Keryn老师基础精讲班第25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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