报考ACCA考试的学员都是想要在财会界能够自己的立足之地，通过ACCA知识的学习，能够掌握对财会的更多认知。因此，备考ACCA考试是学员应该重视的过程。今天融跃小编给大家分享，ACCA考试知识点：Spare capacity！
掌握ACCA考试的内容对学员很关键，尤其是ACCA重难点的学习。Spare capacity是ACCA考试中学员需要重点学习的内容，通过学习学员可以更好掌握考点的内容。
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If there is spare capacity,then,for any sales that are made by using that spare capacity,the opportunity cost is zero.This is because workers and machines are not fully utilised.So,where a selling division has spare capacity the minimum transfer price is effectively just marginal cost.
However,this minimum transfer price is probably not going to be one that will make the managers happy as they will want to earn additional profits.So,you would expect them to try and negotiate a higher price that incorporates an element of profit.
ACCA考试的知识点内容就分享这么多，学员如果还有更多的内容想要学习，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。