工业生产型企业的制造费用包括产品生产成本中除直接材料和直接工资以外的其余一切生产成本,它在发生时不能像管理费用、财务费用和销售费用,直接计入当期损益,而是通过“生产成本”、“库存商品”、“主营业务成本”等账户的过渡来影响本年利润。本文即围绕此问题展开并加以实例说明,以便会计初学者加深对此问题的理解。 The manufacturing costs of industrial production enterprises include all production costs other than direct materials and direct wages in the production costs of the products. When it occurs, it can not be directly charged to current profits and losses as management expenses, financial expenses and sales expenses. Instead, “Production costs ”, “stock goods ”, “main business costs ” and other accounts of the transition to affect the profit this year. This article is around this issue and examples to expand, so that accounting beginners to deepen understanding of this issue.