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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cost-accounting-problems-and-solutions-basics/
课程评论：没有评论
课程名称：成本会计问题与解决方案 - 基础 课程概述：本课程旨在通过练习题与答案帮助学习者掌握基本的成本会计概念和公式。课程适合成本会计初学者，提供大量的练习题，便于学生进行复习，特别是在考试前。通过本课程，初学者可以学习成本会计的基本概念，而有一定基础的学习者可以通过记忆和复习加深理解。课程中的实践测试为学生的快速复习提供便捷，帮助他们在考试时信心满满。 课程内容包括成本会计的不同方面及其含义，直接材料，库存会计方法，系统（FIFO、LIFO、简单平均法、加权平均法），直接人工，工资的计算方法（计件工资、计时工资、哈斯利奖金计划、罗温计划）等。还涵盖间接费用的分配、不同的间接费用分配方法、ABC分析、间接费用的吸收、欠吸收及过度吸收、成本分类（如正常损失、异常损失及其在成本会计中的处理）、成本表、边际成本计算、盈亏平衡点、安全边际、盈亏平衡分析（成本-销量-利润分析）等。 本课程以简单易懂的方式呈现成本会计的概念和公式，帮助学生感受到成本会计的简易性，改变他们对成本会计的态度，培养积极的学习兴趣。学生将能够在当前或未来的学习中灵活运用所学内容。
The Course involves practice question answers of basic cost accounting concepts and formulae. There are practice question answers that can be used for revision for the cost accounting exam. The course will be a boon to beginners in cost accounting. Those who are beginners can learn the basic concepts and formulae in cost accounting. Those who are a little advanced in cost accounting can memorize and refresh their knowledge.The cost accounting practice test can be used by the students to make quick revisions before or during their examination times. Those who are new to cost accounting can learn what cost accounting is. Many students of cost accounting may be unaware of the basic concepts. They can sharpen their edges using the practice test question answers provided in this course. The students of the cost accounting exam can face the examinations with confidence and enough practice. The method of presenting cost accounting concept and formulae are in a simple manner. The students can learn and use these tests for present or future use. The students will feel how simple cost accounting is. This will help to change the approach of the students toward cost accounting to be a positive one. The course covers basic concepts like the meaning of different aspects of cost accounting, direct materials, inventory accounting methods, systems, FIFO, LIFO, Simple average, Weighted average, Direct labor, Calculation of wages using piece rate method, time rate method, Halsey Premium Plan, Rowan Plan, etc. Overheads, Allocation of overheads, Different types of allocation of overheads, ABC analysis, Absorption of overheads, Under absorption, over absorption, classification of the costs based on different aspects, normal loss, abnormal loss, and treatment of the same in cost accounting, cost sheet, marginal costing, break-even point, the margin of safety, break even analysis (Cost volume profit analysis), etc.
