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会计上对成本的定义没有统一的观点。美国财务会计准则委员会在《财务会计概念公告》中将成本理解为:成本是企业经济活动中发生的牺牲,即为了消费、储蓄、交换、生产等所放弃的。我国会计学会(1996)对成本的解释是:成本就是企业为实现一定经济目的而耗费的本钱。而随着经济的发展,新的成本名词在会计领域不断涌现,例如机会成本、社会责任成本、环境成本等,现有的这些解释已经不能很好地帮助我们理解成本概念。那么,随着经济的飞速发展、新名词的不断涌现,我们应该如何理解会计上的成本概念,成本的内涵和外延
Accounting does not have a unified view of the definition of cost. The Financial Accounting Standards Board in the “concept of financial accounting,” the cost of understanding as follows: Cost is the economic activities of the enterprise occurred in sacrifices, that is, for consumption, savings, exchange, production and so on. China Accounting Society (1996) explains the cost: Cost is the cost of business for a certain economic purpose. With the development of economy, new cost nouns emerge in the field of accounting, such as opportunity cost, social responsibility cost, environmental cost, etc. These existing explanations can not well help us to understand the concept of cost. So, with the rapid development of economy, new terms continue to emerge, how should we understand the accounting concept of cost, the cost of connotation and extension