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“成本差异即期反映”原理,是资本主义国家标准成本会计制度的鲜明特征之一.它的具体做法是:当期成本差异全部转入“销售”科目,销售成本是由标准成本加(或减)当期成本差异构成,当期成本超降灵敏地反映在即期的经营成果中. ”成本差异即期反映”原理是基于下述观点出发: 1、生产经营中在本会计期间发生的不利事件或有利成果应当及时反映在即期的成本和利润中,以体现当期的工作质量和经营成果.这在理论上是成立的,在管理上是必要的.
The principle of “cost difference is immediate reflection” is one of the distinctive characteristics of the standard cost accounting system of capitalist countries. Its specific approach is: current cost differences are all transferred to the “sales” subject, and the cost of sales is increased (or reduced) from the standard cost. ) The current cost difference constitutes that the current period’s over-decline of costs is sensitively reflected in the immediate operating results. The principle of “cost difference on-time reflection” is based on the following viewpoints: 1. Adverse events or favorable events in the production and operation during the current accounting period. The results should be timely reflected in the immediate costs and profits to reflect the current work quality and operating results. This is theoretically established and is necessary in management.