论文部分内容阅读
在平行结转分步法下,用约当产量法分配生产费用给狭义完工产品份额时,各步骤期初在产品不应参与分配上一步骤的待分配费用。因此,根据会计主体假设,可以直接按各个步骤的费用总额除以该步骤的完工产品(对于企业来说是广义的完工产品)数量和该步骤在产品的约当量计算分配率,再根据狭义完工产品的数量乘以该分配率计算转出应由其负担的份额。
Under the parallel carry-over method, when the production cost is allocated to the narrow finished product share by using the Yoyoglu production method, the products at the beginning of each step should not be involved in allocating the allocated cost of the previous step. Therefore, according to the assumption of accounting entity, the total cost of each step can be divided directly by the number of finished products (which is a generalized finished product for the enterprise) of the step and the distribution ratio of equivalent products of the step in the step, Multiplying the number of products by the distribution rate calculates the share that should be borne.