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一辆焕然一新的解放牌汽车,经过试车以后驶入大修厂的正门,稳稳地停在财务科的门前。车队的会计小王拿着结算凭证找老会计结算。大约过了几分钟,老会计将一张销售发货票和一捆领料单交给了小王。发货票上注明:汽车大修理一台,4,573元。小王看了一怔,问道:这辆汽车是初次大修,为什么这么多钱!老会计微微一笑说:小同志,我们这是经过成本核算的。小王对成本核算这个词并不生疏,近来厂里车队在核算上也抓得很细,但不甚理解。他是一个对什么知识都感兴趣的人,所以很想了解一下汽车大修理成本到底是怎样核算的。
A brand new liberation of the car, after a test drive into the main entrance of the overhaul plant, firmly stopped in front of the Finance Section. Wang’s accounting team took the settlement voucher to find the old accounting settlement. About a few minutes later, the old accountant sent a sales invoice and a bunch of picking slips to Xiao Wang. Invoice marked: a car major repair, 4,573 yuan. Wang looked Yizheng, asked: This car is the first major overhaul, why so much money! The old accountant smiled and said: Comrade, we are after costing. Wang is not unfamiliar with the word costing. Recently, the fleet in the factory also grasped the accounting very carefully, but did not quite understand it. He is a person who is interested in what kind of knowledge, so I would like to know how the cost of major repairs to the car is calculated.