费用核算应注意和几个问题安徽财贸学院王建刚新《商品流通企业会计制度》中，关于费用的核算变化有二。其一，核算范围比过去大，标准比过去宽，企业更为自主灵活。归纳起来，有以下几点：１．原企业交纳的统筹退休基金及其他劳动保险费用在＂营业外支出＂中列支，此次改... Cost accounting should pay attention to and several problems Anhui Finance and Trade College Wang Jiangang new “accounting system of commodity circulation enterprises,” accounting changes on the cost of two. First, the scope of accounting is larger than in the past, and standards are wider than in the past. Enterprises are more autonomous and flexible. To sum up, the following points: 1. The original enterprise to pay co-ordinate pension funds and other labor insurance expenses in the “non-operating expenses” in support, the change ...