(3)Overhead absorption 3.问题与应用（能力要求） (1)Briefly discuss the factors which could affect the choice of the bases an organisation may use to apportion service department costs 第四节Overhead absorption 1主要内容 (1)Use ofapredetermined absorption rate (2)Choosing the appropriate absorption base (3)Over-and under-absorption of overheads (4)The reasons for under-/over-absorbed overhead 2基本概念和知识点 (1)Absorption rate (2)Over-absorption (3)Under-absorption 3.问题与应用（能力要求） (1)Ouestions in studytext (2Exercises in practice and revision kit. 第五节Marginal costing 1主要内容 (1)The process of marginal costing 2.基本概念和知识点 (1)Marginal cost (2)Contribution (3)Marginal costing 3.问题与应用（能力要求） (1)Questions in study text. (2Exercises in practice and revision kit 第六节Absorption costing and marginal costing compared 1主要内容 (1)Reconciling the profit figures given by the two methods (2)Reconciling profits (3)Marginal vs absorption costing:Reporting to management (4)Manipulating profits 2.基本概念和知识点 (1)Profit 3 （3）Overhead absorption 3.问题与应用（能力要求） （1）Briefly discuss the factors which could affect the choice of the bases an organisation may use to apportion service department costs. 第四节 Overhead absorption 1.主要内容 （1）Use of a predetermined absorption rate （2）Choosing the appropriate absorption base （3）Over- and under-absorption of overheads （4）The reasons for under-/over-absorbed overhead 2.基本概念和知识点 （1）Absorption rate （2）Over-absorption （3）Under-absorption 3.问题与应用（能力要求） （1）Questions in study text. （2）Exercises in practice and revision kit. 第五节 Marginal costing 1.主要内容 （1）The process of marginal costing 2.基本概念和知识点 （1）Marginal cost （2）Contribution （3）Marginal costing 3.问题与应用（能力要求） （1）Questions in study text. （2）Exercises in practice and revision kit. 第六节 Absorption costing and marginal costing compared 1.主要内容 （1）Reconciling the profit figures given by the two methods （2）Reconciling profits （3）Marginal vs absorption costing: Reporting to management （4）Manipulating profits 2.基本概念和知识点 （1）Profit