第二章工业企业成本核算的要求和一般程序成本费用的核算是按照国家有关成本费用开支范围的规定,核算企业在生产经营过程中各种耗费以及产品成本形成的核算。它是成本会计学的中心内容及重点章节之一。本章是对成本核算要求和一般程序的概述,学习时应对成本核算原理或者说业务理论很好的理解,以便指导成本核算的实际。本章分三节进行了说明:即成本核算的要求;费用的分类;成本核算的一 Chapter II The requirements for industrial enterprises ’costing and the calculation of general procedures’ costs and expenses are based on the provisions of the state on the scope of expenditures on costs and expenses and accounting of various expenditures incurred by the enterprises in the process of production and operation and the cost accounting of the products. It is central to cost accounting and one of the key chapters. This chapter is an overview of the cost accounting requirements and general procedures, learning should be cost accounting principles or business theory well understood in order to guide the actual cost accounting. This chapter is divided into three sections were described: the requirements of cost accounting; classification of costs; a costing