产品生产成本的核算,是工业企业会计核算的一个重要组成部分,合营工业企业当然也不例外。因此,在每年一度的对合营企业会计报表及全年帐目的审查中,成本核算的审查,总是作为重点进行的,下面根据几年的工作实践,谈谈审查合营工业企业生产成本的一些具体做法。审查合营企业年度会计报表及全年帐目,主要是审查其真实性与合法性,依据这 Production cost accounting is an important part of the accounting of industrial enterprises, of course, the joint venture industrial enterprises is no exception. Therefore, in the annual review of the accounting statements and annual accounts of the joint venture, the cost accounting review is always carried out as an important point. According to several years of work practice, we will talk about some specific measures for examining the production costs of a joint venture industrial enterprise practice. Review the annual accounting statements and annual accounts of the joint venture, mainly to examine its authenticity and legitimacy, based on this