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填空题 205.产品成本就其经济实质来说是____的一部分,理论上是指______。 206.产品成本核算的一般程序为:①生产费用的____;②生产费用在____之间的分配和归集;③生产费用在____之间的分配和归集。 207.按国家规定,下列各项费用开支不得列入产品成本:①应在基建资金、各项专用基金和专项经费中开支的费用;②应在____中开支的奖金;③超出____部分的各项费用支出;④____利息、以及流动资金贷款的____。⑤应在企业留用利润中开支的各种____和罚款;⑥按销量或利润的一定比例提成的____;⑦购买国库券的支出和上交的____;⑧企业自愿对各种公益事业和社会活动的____。
Fill in the blank 205. Product cost is a part of ____ in terms of its economic nature, theoretically refers to ______. 206. The general procedures for product costing are: 1 production cost ____; 2 allocation and collection of production costs between ____; 3 distribution and collection of production costs between ____. 207. According to national regulations, the following expenses and expenses shall not be included in the cost of the product: 1 Expenses to be spent on infrastructure funds, various special funds and special funds; 2 Bonuses to be spent on ____; 3 Exceeded ___ _ Part of the various expenses; 4____ interest, and ____ of working capital loans. 5 Various expenses and fines that should be spent on retained profits of enterprises; 6 ____ according to a certain percentage of sales or profits; 7 Expenses spent on purchasing Treasury bills and ____ handed in; 8 Voluntary companies on various public welfare undertakings And ____ of social activities.