在《基础会计学》中,账户和借贷记账法的应用是这门课的一个难点。本文将结合实例,对生产过程中成本账户的结构,借、贷方登记的内容以及成本账户之间的关系进行详细分析。一、制造费用结转生产成本在以产品品种为成本计算对象的企业或车间,如果生产的产品不止一种,就涉及到直接 In Basic Accounting, the application of accounts and debit and credit accounting is a difficult part of this course. In this paper, a detailed analysis of the relationship between the structure of the cost account in the production process, the contents of loans and debit registrations, and the cost accounts will be made in combination with examples. First, the cost of manufacturing carry-over costs In the product variety for the cost of calculating the object of business or workshop, if the production of more than one product, it involves direct