ACCAF2难点解析—UNDEROROVERABSORPTION
在这篇⽂章中，主页君会给⼤家简要介绍⼀下这个知识点—under or over absorption，并结合⼏道F2的考题的讲解，希望同学们可以掌握F2的这个难点。
Under or Over absorption
正如上图所⽰，under or over absorption can be caud by the following reasons
1 the di深圳音乐节
fference between actual expenditure and budgeted expenditure
2 当actual expenditure⼤于budget expenditure时，会产⽣under absorption
3 当actual expenditure ⼩于 budget expenditure时，会产⽣over absorption
4 The difference between actual activity and budgeted activity
5 当actual activity ⼤于budget activity时台式机清灰
，会产⽣over absorption
6 当actual activity ⼩于budget activity时，会产⽣under absorption;
上⾯是关于under/over absorption的知识点的总结，其背后所包含的逻辑已经在考友论坛发表过啦，如果同学们对这⼀部分的知识感兴趣，可以⾃⼰翻阅查找哟！
Question practice
Question one:
The following question was identified as being badly answered in a previous F2 Examiner’s report.
A company us absorption costing with a predetermined hourly fixed overhead absorption rate. Last year, the following situations aro:
1.Actual overhead expenditure was less than the budgeted expenditure.
2.Actual hours worked were less than the budgeted hours ud to t the predetermined overhead absorption rate. Which of the following statements is correct?
1.Both situations would cau the overheads to be u伤心的四字词语
nder absorbed
2.Both situations would cau the overheads to be over absorbed
3.Situation (1) would cau the overheads to be under absorbed and situation (2) would cau the overhead to be over absorbed
4.Situation (1) would cau the overheads to be over absorbed and situation (2) would c女子缩阴
au the overhead to be under absorbed
The correct answer is 4
答案解析：在考试中，很多考⽣都错误地选择了 answer 2, 也就是说，同学们对于situation (1)所产⽣的over absorbed 是可以理解的，但是没有真正地理解situation (2). 在situation (2)下，由于actual hours ⽐ budget hours⼩，即：actual activity⼩于budget activity, 因此实际活动所吸收的overhead ( absorbed overhead)是⼩于budget overhead, 因此就产⽣
activity⼩于budget activity, 因此实际活动所吸收的overhead ( absorbed overhead)是⼩于budget overhead, 因此就产⽣了under absorbed.
Question two:
A company us an overhead absorption rate of $3.50 per machine hour, bad on 32,000 budgeted machine hours for the period. During the same period the actual total overhead什么的脸上
expenditure amount
ed to $108,875 and 30,000 machine hours were recorded on actual production.
By how much was the total overhead under or over absorbed for the period?
AUnder absorbed by $3,875
BUnder absorbed by $7,000
COver absorbed by $3,875
DOver absorbed by $7,000
The correct answer is A
通过这道题⽬，可以很好地让同学们掌握这个⽅⾯的知识。
Under/ over absorption is the difference between actu人面兽心的意思
al overhead and absorbed overhead bad on actual activity level
根据上述定义，可以得到下⾯的公式
Under/ over absorption = absorbed overhead – actual overhead
1 如果absorbed overhead⼤于actual overhead, over absorbed
2 如果absorbed overhead⼩于actual overhead, under absorbed
根据上述公式，我们可以直接计算得到under absorbed by $3,875
下⾯，⼩编我将会把这个under absorption （$3,875）进⾏以下的分解。
1 第⼀部分：the difference between actual expenditure and budgeted expenditure
=budgeted expenditure – actual expenditure
=$3.5 * 32,000 - 108,875=$3,125 （over absorbed串串狗多少钱一只
）
2 第⼆部分：The difference between actual activ老宅子
ity and budgeted activity
= (32,000-30,000) * OAR= $7,000 (under abs安全在我心中手抄报
orbed)
因此，total amount is $ 3875 (under absorbed)
