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在第二次世界大战以后,捷克斯洛伐克的生产费用核算和产品成本计算经历了四个阶段,这四个阶段的法律调节方法、会计核算的组织工作、会计核算的目的、经营资金的估价原则、成本计算原则(包括报表的编制原则)都各不相同。第一阶段(1945—1952年),这一时期国营工业会计核算和成本计算的原则开始趋向统一化。会计核算分为财务核算和生产核算。财务核算按费用要素进行,生产核算则首先按厂内各部门进行,然后按制品进行核算,或者采取相反的程序。在这个时期,某些企业和某些部门根据定额进行费用核算.这种办法从三十年代开始就被采用,但是
After World War II, production cost accounting and product cost calculation in Czechoslovakia went through four stages. The four stages of legal regulation, the organization of accounting, the purpose of accounting, the principle of valuation of operating funds, Cost calculation principles (including the preparation of statements of principle) are different. In the first stage (1945-1952), the principles of accounting and costing of state-owned industries began to unify during this period. Accounting is divided into financial accounting and production accounting. Financial accounting by cost elements, production accounting is first carried out by the various departments within the plant, and then accounting for products, or take the opposite procedure. During this period, some enterprises and some departments carried out costing according to the quota, which has been adopted since the 1930s, but