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2015初级会计职称《初级会计实务》第八章成本核算概述

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发表于 2019-9-24 07:26:43 | 显示全部楼层 |阅读模式
2015初级会计职称《初级会计实务》第八章:成本核算概述
编辑推荐:2015年初级会计职称《初级会计实务》1-10章知识点汇总
初级会计职称考试时间为5月16日-20日,2015年初级备考已经开始,为了帮助参加2015年初级会计职称考试考生打好基础,提高备考效果,特整理了2015初级会计职称《初级会计实务》第八章:成本核算概述,希望对广大考生有所帮助,祝学习愉快
2015初级会计职称《初级会计实务》第八章:成本核算概述
成本核算的要求和一般程序
产品成本是企业一定时期内为生产一定产品所支出的生产费用。产品成本核算是对生产经营过程中实际发生的成本、费用进行计算,并进行相应的账务处理。
成本核算一般是对成本计划执行的结果进行事后的反映。
一、成本核算的要求
(一)做好各项基础工作
(二)正确划分各种费用支出的界限
1.正确划分收益性支出与资本性支出的界限;
2.正确划分成本费用、期间费用和营业外支出的界限;
3.正确划分本期费用和以后期间费用的界限;执业医师作考试
4.正确划分各种产品成本费用的界限;
5.正确划分本期完工产品和期末在产品成本的界限。期货从业教材
(三)根据生产特点和管理要求选择适当的成本计算方法
产品成本的计算,关键是选择适当的产品成本计算方法。目前企业常用的产品成本计算方法有品种法、分批法、分步法、分类法、定额法、标准成本法等。
二、成本核算的一般程序
1.根据生产特点和成本管理的要求,确定成本核算对象。基金从业考试科目
2.确定成本项目中级经济师考试真题及答案
3.设置有关成本和费用明细账。基金从业资格题型
4.收集确定各种产品的生产量、入库量、在产品盘存量以及材料、工时、动力消耗等,并对所有已发生费用进行审核证券从业资格考试题
5.归集所发生的全部费用,并按照确定的成本计算对象予以分配,按成本项目计算各种产品的在产品成本、产成品成本和单位成本。
6.结转产品销售成本。
三、成本与费用的关系
费用是企业在日常生活中发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出,构成产品成本的基础。产品成本是为生产某种产品而发生的各种耗费的总和,是对象化的费用。
产品成本是对象化的费用银行从业个人理财试题。费用涵盖范围宽,着重按会计期间进行归集消防工程师免费视频,产品成本着重于按产品进行归集。产品成本是费用总额的一部分cfa一年考几次,只包括完工产品的费用,不包括期间费用和期末未完工产品的费用。
小编推荐:
2015年初级会计职称《经济法基础》章节知识点汇总
2015年初级会计职称各科目机考试题汇总消防工程师考试
全国2015年初级会计职称准考证打印时间汇总
全国2014年初级会计职称考试合格证书办理/领取时间汇总













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银行从业资格考试公共基础试题
证券投资基金
cfa考试行业新闻
初级会计职称考试试题及答案
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管理会计师考试用书
银行从业资格考试
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中级经济师考试
中级专业知识与实务历年真题
银行从业资格考试政策
中级工商管理题库
期货从业资格考试准考证打印入口
中级会计师历年真题
章节习题
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