ACCA考试中经常会使用到的公式有哪些？

ACCA证书是现在炙手可热的证书考试之一，也是财会界为数不多的证书考试。ACCA国际注册会计师是适应国际会计准则的考试，能够让想要尝试财会的人员，在国际上有未来更好的发展。ACCA考试科目多，知识点多，学员要想全面掌握也并不简单。那么，ACCA 考试中经常会使用到的公式有哪些？

acca MA考试常用公式有很多，要学员掌握的知识点也有很多，因此学员要重视课程学习的效果。ACCA MA考试的公式是学员必要掌握的内容，并且要知道公式中各项的含义是什么。

1. Equation of a straight line直线方程

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自由库存余额

Materials in inventory + Materials on order from suppliers - Materials requisitioned, notyet issued

= Free inventory balance

3. Economic Order Quantity (EOQ)经济订货量

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)经济批量（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工资总额

Total wages = (hours worked x basic rate of pay per hour) + (overtime hours worked x overtime premium per hour)

6. Marginal production cost边际生产成本

Marginal production cost = direct materials + direct labor + variable production overhead

Contribution = Sales - Variable cost

7. Marginal costing VS Absorption costing边际成本与吸收成本

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边际生产成本

Marginal production cost = direct materials + direct labor + variable production overhead

Contribution = Sales - Variable cost

9. Marginal costing VS Absorption costing边际成本与吸收成本

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转换成本

Conversion cost =.direct labor + production overheads

ACCA MA考试中公式对学员很重要，是学员考试需要掌握的内容。备考ACCA考试的时候，学员要重视课程学习的效果，并且要知道哪些是考试的重难点。

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