文档介绍：ACCA考试,辅导
篇一：学****ACCA是否有必要参加ACCA辅导班？
学****ACCA是否有必要参加ACCA辅导班？
ACCA是世界上领先的专业会计师团体，也是国际学员最多、学员规模开展最快的专业会计师组织。ACCA会员资历得到欧盟立法以及许多国家公司法的承认。特别多想报考ACCA的学员有个疑征询确实是学****ACCA是否有必要参加ACCA辅导班？今天财萃专业老师告诉大家学****ACCA用不用报ACCA辅导班。
1、 按照每个人的根底来判别，我见过特别厉害的牛人完全自学考过的，没有参加过任何ACCA辅导班，但是大部分人都需要借助一些外力
2、参加ACCA辅导班跟着老师学****会轻松特别多，也会节约特别多时间，本人学不明白重点，遇到知识点要弄特别久才弄明白，比较费劲，因此假设你时间比较多，根底比较好，可以尝试自学。
篇二：ACCA考试回忆,《F2治理会计》讲义辅导(33)
ACCA考试回忆，《
F2治理会计》讲义辅导(33)
本文由高顿ACCA整理发布，转载请注明出处
Losses in process costing
Normal loss is the amount of loss expected from the operation of a process. This expectation is based on past experience, and this loss is considered to be unavoidable.
Abnormal loss is then extra loss resulting when actual loss is greater than normal or expected loss, and it is given a cost.
Abnormal gain is the gain resulting when actual loss is less than the normal or expected loss, and its is given a “negative cost”。
Example 1
Input to a process is 1000 units at a cost of $4500
Normal loss is 10%
There is no opening or closing stocks
（1）output = 860 units
（2）output = 920 units
Solution:
（1）output = 860 units
Step 1: determine output and losses
units
Actual Loss 1000 units-860 units 140
高顿财经ACCA
Normal Loss 1000 units x 10%100
Abnormal loss 40
Step 2: calculate cost per unit of output and losses
Cost incurred =$4,500