备考ACCA考试为的就是能够尽早的通过考试，掌握财会相关的内容。ACCA考试是适合国际会计准则的考试，帮助未来在工作中有好的发展。ACCA考试No spare capacity怎么理解？
ACCA国际注册会计师是英国引进的适合国际会计准则的证书考试，是帮助学员更好的去掌握财会知识的基础。ACCA学员若是能够更好的掌握财会的知识，掌握No spare capacity的知识，能够在考试中更好的去做题。
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If the seller doesn’t have any spare capacity,or it doesn’t have enough spare capacity to meet all external demand and internal demand,then the next question to consider is:how can the opportunity cost be calculated?Given that opportunity cost represents contribution foregone,it will be the amount required in order to put the selling division in the same position as they would have been in had they sold outside of the group.Rather than specifically working an'opportunity cost'figure out,it’s easier just to stand back and take a logical approach rather than a rule-based one.
Logically,the buying division must be charged the same price as the external buyer would pay,less any reduction for cost savings that result from supplying internally.These reductions might reflect,for example,packaging and delivery costs that are not incurred if the product is supplied internally to another division.It is not really necessary to start breaking the transfer price down into marginal cost and opportunity cost in this situation.
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