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ACCA考试F2 MA考试常用的十个公式
文章来源：网络
发布时间：2021-10-26 11:08
阅读：841次
ACCA考试中经常会用到一些公式，现为考生们整理了ACCA考试中F2 MA考试常用的十个公式，考生们可以收藏参考下。【点击免费下载>>>更多ACCA学习相关资料】
1.Equation of a straight line
y=a+bx
y=total costs
a=the fixed cost for the given period
b=the variable cost per unit
x=the number of units of activity
Fixed cost=(total cost at high activity level)-(total units at high activity level×variable cost per unit)
2.Free inventory balance
Materials in inventory+Materials on order from suppliers-Materials requisitioned,notyet issued
=Free inventory balance
3.Economic Order Quantity(EOQ)
EOQ=(Given in the exams)
Co=cost of placing one order
Cn=cost of holding one unit for one year
D=annual demand for stock item
Q=the order quantity
4.Economic Batch Quantity(EBQ)
Q=the amount produced in each batch
D=demand per annum
Ch=cost of holding one unit for one year
Co=cost of setting up a batch ready to be produced
R=the production rate per time period(which must exceed the inventory usage)
5.Total Wages
Total wages=(hours worked x basic rate of pay per hour)+(overtime hours worked x overtime premium per hour)
6.Marginal production cost
Marginal production cost=direct materials+direct labor+variable production overhead
Contribution=Sales-Variable cost
7.Marginal costing VS Absorption costing
If stock levels are rising,AC profit>MC profit
If stock levels are falling,AC profit<MC profit
If opening and closing stock levels.are the same,AC profit=MC profit
Difference in profit=Change in inventory level×Fixed overheads absorption per unit
8.Marginal production cost
Marginal production cost=direct materials+direct labor+variable production overhead
Contribution=Sales-Variable cost
9.Marginal costing VS Absorption costing
If stock levels are rising,AC profit>MC profit
If stock levels are falling,AC profit<MC profit
If opening and closing stock levels are the same,AC profit=MC profit
Difference in profit=Change in inventory level x Fixed overheads absorption per unit
10.Conversion cost
Conversion cost=.direct labor+production overheads
以上就是为考生们整理的ACCA考试F2 MA考试常用的十个公式，希望能对考生们有所帮助。
相关阅读：【ACCA考试F5考试必备公式！】
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