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六、产品成本计算的平行结转分步法平行结转分步法是不计算各步半成品成本的分步法,也称不计列半成品成本法。学习这种分步法时,应注意以下几个问题: (一)采用这种分步法,各步计算本步生产费用中应计入最后产成品成本的份额,平行结转给厂部,厂部将各步转来的产成品成本份额进行汇总,计算产成品成本。因此,各步加工中的在产品和已经完工转出的半成品,只要尚未成为产成品,其费用都作为在产品费用留在原来的各步成本单中。这里的在产品成本是按发生地点反映的,而不是按所在地点反映的,
Sixth, the product cost calculation of the parallel carry-in step-by-step parallel carry-step method is not a step-by-step method of calculating the cost of each step of semi-finished products, also said not included in the semi-finished product cost method. When studying this step-by-step method, we should pay attention to the following questions: (1) Adopting this step-by-step method, each step calculates the share of the cost of this step that should be included in the final finished product cost, The factory will be transferred to the finished product cost share of each step to calculate the cost of finished products. As a result, in-process and out-of-process semifinished products, as long as they have not yet become finished products, are expensed as part of the cost of the product. Here the cost of the product is reflected in the place of occurrence, rather than the location of the reflected,