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美国CPA考试考点解析：管理与销售费用的成分
为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。
Components of selling and general administration expense
管理与销售费用的成分
a.Variable selling expense
b.Fixed selling expense
c.General administrative expense
Instructor’s tips:
Selling and administrative expenses are not inventoried and are budgeted as period costs.Budgeted selling and administrative expenses are matched in their entirety against budgeted sales.
【我要纠错】 责任编辑：小敏
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