摘要：In taking the decision to accept or reject special orders, accounting informationis relevant is the income differential and differential cost differential. Earningextra income differential is due to receive a special order, while the costdifferential is an additional charge for special orders. If the income differential(additional revenue with the receipt of special orders) are higher than the costdifferential (additional cost for accepting a special order) then specific ordersshould be accepted, because the company will have earnings differential (theadditional earnings due to receive special order), whereas if income differentialis lower than the cost differential, it should be a special order is rejected.
