生产费用表与其他会计报表的不同点在于,它不是直接根据帐簿资料编制,而是需首先编制“生产费用表工作底稿”(以下简称“工作底稿”),再根据“工作底稿”提供的资料编制生产费用表。“工作底稿”传统编制方法很繁杂,既难以编制,又费时间。常常影响报表按期上报。为此,笔者 The difference between the production cost form and other accounting statements is that it is not based directly on the books and materials, but rather the preparation of the working draft of the production fee table (hereinafter referred to as the working paper) Working Paper “provided information on production costs table. ”Working papers " The traditional method of preparation is very complicated, it is difficult to prepare, but also take time. Often affect the report on schedule. To this end, the author