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产品销售费用是企业在产品销售过程中所发生的费用.按现行《工业企业会计制度》规定,“产品销售费用”转入“本年利法”科目核算,直接减少本年利润.
The cost of product sales is the expenses incurred by the enterprise in the process of product sales, and according to the current “Accounting System for Industrial Enterprises”, “product sales expense” is transferred to the “profit-making year” account for direct profit reduction this year.