ACCA《F4公司法与商法》精选讲义第一章(3)
日期:2015-10-29 11:41
abor.
b. Indirect costs/ overheads; are expenditure that can not be directly identified with a specific unit or cost center and must be shared out on an equitable basis.
Behavior costs are classified as being fixed, variable, semi-variable or stepped fixed.
a. Fixed costs: are costs that are not affected in total by the level of activity, but remain the same.
b. Variable costs: are the costs that change in total in direct proportion to the level of activity.
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