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第四章生产费用在完工产品与在产品之间的分配和归集生产费用在完工产品与在产品之间的分配和归集,是产品成本核算要求和一般程序原理的具体运用。本章是成本会计学的重点章节之一。在月末计算产品成本时,如某种产品全部已经完工,该种产品成本明细帐中归集的生产费用之和,就是该种完工品的成本;如果某种产品全部没有完工;该种产品成本明细帐中归集的生产费用之和就是该种在产品的成本。在这两种情况下,不必将生产费用在完工产品与月末在产品间进行分配和归集。如果某种产品既有完工产品又有在产品,该种产品成本明细帐中集的生产品费用,就应在完工产品与月末在产品之间进行
Chapter IV Distribution and Collection of Production Costs between Finished Products and Products The production cost allocation and collection between finished products and products is the concrete application of product cost accounting requirements and general procedure principles. This chapter is one of the key chapters in cost accounting. At the end of the month to calculate the cost of the product, such as a certain product has been completed, the product cost breakdown of the collection of production costs and is the cost of the finished product; if a product is not completed; the cost of the product The sum of the production costs collected in the subsidiary is the cost of the product. In both cases, it is not necessary to allocate and collect production costs between finished products and the end of the month. If a product has both finished product and product, the cost of the product in the product cost breakdown should be between the finished product and the end of the product