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一、产成品的核算产成品是指已完成全部生产过程,验收合格入库可供销售的产品。(一)产成品的总分类核算为了总括反映和监督产成品的收入、发出和结存情况,乡镇企业应设置“产成品”帐户。该帐户借(增)方登记验收入库产成品的实际成本,贷(减)方登记发出产成品的实际成本。借(增)方余额表示库存产成品的实际成本。例:本月生产的甲产品完工入库50台,每台实际成本100元。计5000元。
First, the accounting of finished products Finished products refer to finished products that have completed the entire production process and are accepted for sale. (1) Accounting of the total categories of finished products In order to generally reflect and supervise the income, issue and balance of finished products, township enterprises shall set up “finished products” accounts. The account is checked by (add) party to check the actual cost of the finished product, and the creditor (subtract) party registers the actual cost of the finished product. The (incremental) party balance represents the actual cost of finished goods in inventory. Example: 50 items of a product finished this month were put in storage, each with an actual cost of 100 yuan. 5000 yuan.