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四、产品成本计算的逐步结转分步法逐步结转分步法,是分步计算半成品成本的分步法,也称计列半成品成本法。学习这种分步法,应注意以下几个问题: (一)为了计算各步半成品成本和最后产成品成本,各步的生产费用都要在其完工产品和月末在产品之间进行分配。各步的完工产品,除最后一步为产成品以外,都是完工半成品。各步的在产品都是加工中的在产品,也称狭义在产品。上步的半成品成本转入下步以后,构成下步的一项费用,称为半成品费用。由于在第一步半成品完工以后才结转半成品成本,因此,在逐步结转分步法下,不论采用哪一种具体的结转方法,第一步的成本资料都相同。
Fourth, the gradual carry-over of product costing Step-by-step carry-over step-by-step method is a step-by-step method to calculate the cost of semi-finished products, also known as semi-finished product cost method. Learning this step-by-step method, should pay attention to the following questions: (A) In order to calculate the cost of each step of semi-finished products and finished products, the production costs of each step in the finished product and the end of the month in the distribution of products. Completed products of each step, except for the final step of finished products, are finished semi-finished products. Each step in the product is processed in the product, also known as narrow in the product. After the cost of the semi-finished products into the next step, constitute a cost of the next step, known as the cost of semi-finished products. Since the cost of semi-finished products is carried forward after the first-stage semi-finished products are completed, the first-stage cost data is the same regardless of which specific carry-over method is used under the step-by-step transfer method.