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《工业会计》1996年第9期发表了周英虎、杨敏英同志《平行结转分步法下约当产量的确定》一文(以下简称周文),阅后有些同感。笔者从事成本会计课程教学多年,深感平行结转分步法是成本计算方法中的难点,而各步骤约当产量的确定又是平行结转分步法计算完工产品成本和在产品成本的关键。本文拟就平行结转分步法下约当产量的确定再谈一些看法,并作一些粗浅的探讨。
“Industrial Accounting” 1996 ninth issue of Zhou Yinghu, Comrade Yang Minying “parallel carry-step under the law to determine the production of a contract” (hereinafter referred to as Zhou Wen), after reading some of the same feeling. The author engaged in cost accounting courses teaching for many years, deeply parallel to the staged method is the cost calculation method difficult, and each step when the determination of output is parallel carry-over step-by-step calculation of finished product cost and product cost key . This article intends to talk about the determination of the output of Jiaozuo under the parallel feed-forward method and makes some superficial discussions.