《新闻出版业会计核算办法》旨在对出版业主营业务的会计核算方法进行规范。其中出版单位会计核算办法,在《企业会计制度》的基础上,增设了“应计生产成本”、“编录经费”等科目,并对“库存商品”、“产品成本差异”、“委托代销商品”、“分期收款发出商品”、“存货跌价准备 The Measures for Accounting of Press and Publishing Industry aims to regulate the accounting method for publishing the main business of the Company. Among them, the Accounting Methods of Publishing Units, on the basis of “Accounting System for Business Enterprises”, added “Accrued Production Costs” and “Cataloging Expenses” and other subjects. The “Inventory Commodities,” “Product Cost Differences,” “ ”,“ Payment of goods issued by installments ”," inventory decline in value