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平行结转分步法是指各生产步骤平时只归集本步骤发生的费用,月末才将各步骤应分摊计入产成品成本的份额平行转出汇总,进而计算出产成品成本的一种产品成本分步计算法。其特点是,上步骤的半成品成本不随着其实物转移到下步骤成本计算单中去核算,各步骤只计算本步骤发生的原材料费用和加工费,月末算出本步骤生产费用中应由产成品负担的份额,然后从各步骤成本计算单中平行转出汇总。它适用于半成品不对外销售的产品成本的核算。
Parallel carry-over step-by-step means that the production steps usually only attributed to the cost of this step, only the end of each step should be accounted for in the cost of finished products out of parallel transfer summary, and then calculate the cost of a finished product cost of a product Step by step method. Its characteristic is that the cost of the semi-finished product on the step does not go to the calculation of the cost of the next step as it is, and the steps only calculate the raw material cost and the processing fee incurred in this step. At the end of the calculation, the production cost of this step should be borne by the finished product Share and then roll-out the rollup in parallel from the cost calculations in each step. It applies to semi-finished products not the cost of foreign sales accounting.