《成本会计学》是比较难学的一门课程，其中分步法中综合分步法的成本还原是学生们学习的一个拦路虎，也是考试的重点，本文仅对成本还原问题加以探讨，以期帮助同学们加深理解。渡过这个难关。采用综合结转法结转成本，各步骤所耗半成品的成本是以“半成品”、“原材料”、“ “Cost Accounting” is a more difficult to learn a course, in which the step-by-step synthesis of the cost of step-by-step reduction is a stumbling block for students to learn, but also the focus of the exam, this article only to restore the cost to be explored to help Students to deepen understanding. Through this difficulty. Carrying costs using a comprehensive carry-over method, the cost of semi-finished products consumed in each step is based on “semi-finished products”, “raw materials”, "