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为加强企业产品成本核算,保证产品成本信息真实、完整,促进企业和经济社会的可持续发展,根据《中华人民共和国会计法》、企业会计准则等国家有关规定,财政部制定了《企业产品成本核算制度(试行)》,现予印发,自2014年1月1日起在除金融保险业以外的大中型企业范围内施行,鼓励其他企业执行。执行本制度的企业不再执行《国营工业企业成本核算办法》。本制度适用于大中型企业,包括制造业、农业、批发零售业、建筑业、房地产业、采矿业、交通运输业、信息传输
In order to strengthen the cost accounting of the enterprise and ensure that the cost information of the product is true and complete and promote the sustainable development of the enterprise and economy and society, the Ministry of Finance formulated the “Enterprise Cost of Production According to the Accounting Regulations of the People’s Republic of China and the Accounting Standards for Business Enterprises Accounting System (Provisional) ”is hereby issued and shall be implemented within the scope of large and medium-sized enterprises other than the financial and insurance industry starting from January 1, 2014 to encourage other enterprises to implement the system. The enterprises that implement this system will no longer implement the Measures for the Accounting of State-owned Industrial Enterprises. This system is applicable to large and medium-sized enterprises, including manufacturing, agriculture, wholesale and retail trade, construction, real estate, mining, transportation, information transmission