? asked in 教育及參考書其他 - 教育 · 1 decade ago

Account 問題

咩叫 Direct material/Direct labour/Direct costs?

Indirect material? Indirect labour???

點樣先至係direct/indirect?

1 Answer

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  • 1 decade ago
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    Direct cost係指果D可以直接分落個貨物ge cost。

    例如一張木凳ge direct material係木。

    佢ge direct labour係整呢張凳ge工人ge人工。

    Indirect cost係指果D唔可以直接分落個貨物ge cost。

    我地需要用一D方法去將呢D cost分落個貨物度。

    例如整木凳工廠ge租金同木凳冇直接關係,唔可以直接分落去成為木凳ge成本之一。咁就要用一D方法分落去,如cost allocation同cost apportionment。

    另外,indirect cost又叫overhead,可分為factory overhead、administractive overhead、selling and distribution overhead等等。除左factory overhead要擺落trading account度,其他overhead都擺落profit and loss account度。

    希望可以幫到你。

    Acc在咩唔明可以send e-mail問我:

    peach0721@hotmail.com

    Source(s): 自己。
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