“财会通讯”1989年第9期刊登周忻“谈学校教育成本核算”一文。我认为学校进行教育成本核算,除周文谈到的五个项目外,还应增设一个项目:“教育实验费”。这是一项直接教育费用。在具体核算过程中按核算对象分类。一类是直接费用,包括三个项目:(1)工资及职工福利费:指直接参加教学活动的任课老师的工资、补助工资及福利费。(2)设备磨损费:直接服务于教学活动的房屋、建筑折旧费及仪器按摊销方法计算的磨损费。(3)教育实验费:直接用于学生生产实习、文艺、体育、图书资料及学生医药费助学金奖学金等。另一类是间接费用,包括三个项目:(1)后勤管理费:指为教学活动服务的食 “Accounting Newsletter” 1989 ninth issue published Zhou Xin “talk about school education cost accounting” one article. In my opinion, the school carries out education cost accounting. In addition to the five items mentioned by Zhou Wen, an additional item should be added: “Education Experiment Fee.” This is a direct education fee. In the specific accounting process by accounting object classification. The first category is direct costs, including three items: (1) Wages and employee benefits: refers to the teachers directly involved in teaching activities, wages, allowances and benefits. (2) Equipment wear and tear fee: the housing and building depreciation costs directly serving teaching and learning activities, and the wear and tear expense calculated according to the amortization method. (3) Education Experiment Fee: Directly used for students’ internship in practice, literature and art, sports, library materials and student medical scholarships. The other is indirect costs, including three projects: (1) logistics management fee: refers to the food for teaching activities