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供电企业里的“线损”(供电过程的线路损耗)与制造行业里的“废品损失”,在概念上有一定的内在联系,笔者对这一问题,谈点粗浅看法。一、废品的含义与经济实质废品可分为两类;一是可修复废品,是指经过修复后,仍可作商品出售;但修复费要集中在废品损失项目,列入总成本。二是不可修复的废品,它既不能计算产量,也不能出售,其耗费冲减残值后作为废品损失,由合格产品负担。
Power companies in the “line loss” (power supply line loss) and the manufacturing industry in the “waste loss”, there is a certain concept of the inherent relationship between the author of this issue, talk about the superficial view. First, the meaning of waste and economic substance Waste can be divided into two categories; one is reparable waste, refers to the repair can still be used for sale of goods; but repair costs should be concentrated in the waste loss items included in the total cost. Second, the irreparable waste, it can not calculate the yield, it can not be sold, its consumption of residual value as waste after loss, the burden of qualified products.