ACCA證書(shū)是現(xiàn)在炙手可熱的證書(shū)考試之一，也是財(cái)會(huì)界為數(shù)不多的證書(shū)考試。ACCA國(guó)際注冊(cè)會(huì)計(jì)師是適應(yīng)國(guó)際會(huì)計(jì)準(zhǔn)則的考試，能夠讓想要嘗試財(cái)會(huì)的人員，在國(guó)際上有未來(lái)更好的發(fā)展。ACCA考試科目多，知識(shí)點(diǎn)多，學(xué)員要想全面掌握也并不簡(jiǎn)單。那么，ACCA 考試中經(jīng)常會(huì)使用到的公式有哪些？

acca MA考試常用公式有很多，要學(xué)員掌握的知識(shí)點(diǎn)也有很多，因此學(xué)員要重視課程學(xué)習(xí)的效果。ACCA MA考試的公式是學(xué)員必要掌握的內(nèi)容，并且要知道公式中各項(xiàng)的含義是什么。

1. Equation of a straight line直線方程

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自由庫(kù)存余額

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

= Free inventory balance

3. Economic Order Quantity (EOQ)經(jīng)濟(jì)訂貨量

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)經(jīng)濟(jì)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工資總額

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

6. Marginal production cost邊際生產(chǎn)成本

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

Contribution = Sales - Variable cost

7. Marginal costing VS Absorption costing邊際成本與吸收成本

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邊際生產(chǎn)成本

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

Contribution = Sales - Variable cost

9. Marginal costing VS Absorption costing邊際成本與吸收成本

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轉(zhuǎn)換成本

Conversion cost =.direct labor + production overheads

ACCA MA考試中公式對(duì)學(xué)員很重要，是學(xué)員考試需要掌握的內(nèi)容。備考ACCA考試的時(shí)候，學(xué)員要重視課程學(xué)習(xí)的效果，并且要知道哪些是考試的重難點(diǎn)。

ACCA的相關(guān)內(nèi)容就介紹這么多，更多ACCA內(nèi)容可以持續(xù)關(guān)注融躍教育官網(wǎng)，或者在線留言一起學(xué)習(xí)與探討！