财务会计与财务管理知识分析(英文版)(PDF 54页)
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财务会计与财务管理知识分析(英文版)(PDF 54页)简介：
The term, variable cost, then primarily refers to the manufacturing costs that are
reflected in the inventory accounts: materials, work in process, and finished goods.
The term, variable expenses, refers to cost of goods sold and to other variablenon manufacturing expenses such as sales people’s commissions. As a studentof management accounting, you should understand, however, that the two terms,
variable expenses and variable costs, are sometimes used interchangeably. Somewriters use the term variable costs to include variable expenses. The technical difference
is ignored because the theory underlying the use of variable expenses is thesame as for variable costs.
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