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(一) 成本、费用的核算 1.产品生产成本和商品采购成本的核算方法《企业会计准则》第四十八、第四十九条规定,企业直接为生产商品和提供劳务等发生的直接人工、直接材料、商品进价和其他直接费用,直接计入生产经营成本;企业为生产商品和提供劳务而发生的各项间接费用,应当按照一定的标准分配计入生产经营成本。企业行政管理部门为组织和管理生产经营活动而发生的管理费用和财务费用,为销售和提供劳务而发生的进货费用、销售费用,应当作为期间费用,直接计入当期损益。《准则》参照国际惯例,严格划分了“生产经营成本”与“期间费用”的界限,生产经营成本属于产品成本的
(1) Accounting of Costs and Expenses 1. Accounting Method of Production Costs and Purchasing Costs According to Articles 48 and 49 of the Accounting Standards for Business Enterprises, direct enterprises directly producing goods and providing labor services, etc., , Direct materials, purchase price of goods and other direct costs are directly included in the cost of production and operation. The indirect costs incurred by enterprises for the production of goods and rendering of services shall be allocated to the cost of production and operation in accordance with certain standards. The administrative expenses and financial expenses incurred by the administrative department of an enterprise for the organization and management of production and business activities, the purchase and sales expenses incurred for the sale and provision of labor services shall be charged directly to the profits and losses of the current period as the expenses for the period. According to the international standard, the “Guidelines” strictly define the boundaries between the “cost of production and operation” and the cost of “period”, and the cost of production and operation belongs to the cost of production