正常損失和非正常損失(利得)是什么_2024年ACCA考試MA知識點
堅持必將成功。acca有15門課程，同學們需通過13門。同學們在備考期間需要嚴格執行備考計劃，加強習題練習。今天整理了MA科目Normal loss and abnormal loss (gain)（正常損失和非正常損失(利得)）相關知識點，準備參加考試的同學們來看看吧。
【內容導航】
Normal loss and abnormal loss (gain)-正常損失和非正常損失(利得)
【知識點】
Normal loss and abnormal loss (gain)-正常損失和非正常損失(利得)
Normal loss and abnormal loss (gain)-正常損失和非正常損失(利得)
Normal loss is the amount of loss expected from the operation of a process. This expectation is based on past experience, and this loss is considered to be unavoidable.
Abnormal loss is the extra loss resulting when actual loss is greater than normal or expected loss, and it is given a cost.
Abnormal gain is the gain resulting when actual loss is less than the normal or expected loss, and it is given a “negative cost”.
讀書是最好的學習。追隨偉大人物的思想，是最富有趣味的一門科學。以上就是為大家整理的MA科目考試知識點了，2024年9月acca考試在即，請同學們抓緊時間復習備考。
注：來自Keryn Yin老師23年基礎精講班第28講
（本文為東奧會計在線原創文章，僅供考生學習使用，禁止任何形式的轉載）
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