Mar 17, 2009


Cost Accounting lecturer class situation

教授 : Class please asks question if you don't understand. Don't just come here copy notes then back home study alone, this won't work.

Student 1: Miss why is OAR in cost accounting need to use? Why depend in different rate?

教授 :As I say OAR to determine overhead absorption by a cost unit. Different materials depend on what thing you calculate.

Student 2: why not use actual cost to predetermined OAR cost? But forecast cost?

教授 :Forecast cost is just a budgeted cost not the actual cost. Cont depend on budgeted cost forever.

问她又会无辜的被骂一顿,不问她又不爽的说 "I am hunger of question"
当她一开始握住 Microphone 全场的学生立刻入睡了。

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