ACCA證書是現(xiàn)在炙手可熱的證書考試之一，也是財會界為數(shù)不多的證書考試。ACCA國際注冊會計師是適應(yīng)國際會計準(zhǔn)則的考試，能夠讓想要嘗試財會的人員，在國際上有未來更好的發(fā)展。ACCA考試科目多，知識點多，學(xué)員要想全面掌握也并不簡單。那么，ACCA MA考試中經(jīng)常會使用到的公式有哪些？
acca MA考試常用公式有很多，要學(xué)員掌握的知識點也有很多，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的含義是什么。
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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*式對學(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。
ACCA普通課程升級學(xué)員可以享受課程升級抵扣，Zui高可享受2000元課程抵扣。ACCA智播課讓學(xué)員實現(xiàn)一站式學(xué)習(xí)，讓學(xué)員輕松學(xué)習(xí)，輕松備考。升級ACCA智播課，還能獲得融躍學(xué)習(xí)大禮包：單詞書紙質(zhì)版、三年模擬五年真題、知識圖冊（圖譜）、融躍計劃本。
ACCA考試的知識點內(nèi)容就分享這么多，學(xué)員如果還有更多的內(nèi)容想要學(xué)習(xí)，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。
