对学生来说,学习分步成本计算法通常是困难的。这种困难主要表现在几种成本流转方式的假设上,如先进先出法,后进先出法和平均法都可用来计算期初存货。 我们调查了14本管理会计教材和19本成本会计教材,目的在于了解与分步成 For students, learning step-by-step costing methods is often difficult. This difficulty is mainly reflected in the assumptions of several methods of cost circulation. For example, the first-in, first-out method, the last-in, first-out method, and the average method can all be used to calculate the initial inventory. We investigated 14 textbooks for management accounting and 19 textbooks for cost accounting in order to understand and step into