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.