企业会计准则电子书籍txtpdf网盘下载网站

内容概要

为了适应社会主义市场经济经发展，规范企业固定资产及存货的会计核算和相关信息的披露，提高会计信息质量，我部制定了《企业会计准则——固定资产》和《企业会计准则——存货》。

书籍目录

第一部分 企业会计准则——存货
第二部分 Aounting Standard for Business Enterprises:Inventories
第三部分 《企业会计准则——存货》指南
第四部分 《企业会计准则——存货》讲解
第五部分 存货准则国际比较

章节摘录

版权页： 插图： 8*An enterprise should reasonably determine the allocation method of production overheads aording to the nature of the over-heads*Common methods used for such allocation are based on-wages of production labour; production labour hours; mhine hours; ct or quantity of materials consumed; direct cts (the aggregate of raw materials,fuel,power consumed,wages and welfare cts of production labour) ; and the production volume of finished goods* 9*If more than one product is produced simultaneously in a production process (such as joint products,or where there is a main product and a by-product) and the cts of conversion of eh product are not separately identifiable,the cts of conversion should be allocated between the products on a rational basis*Common methods for the allocation of cts of conversion of joint products include sales value method and physical quantity method*In allocating the cts of conversion to the main products and the by-products,the cts of conversion of the by-products are firstly determined*The difference between the total cts of conversion and the cts of conversion of the by-products are regarded as the cts of conversion of the main products* Other Cts 10*Other cts are the cts,other than cts of purchase and cts of conversion,incurred in bringing the inventories to their present location and condition,such as the cts of designing products for specific customers* 11*The following cts should be excluded from the ct of inventories and should be recognized as expenses in the period in whichthey are incurred: (a)Abnormal wastage of direct materials,direct labour,and production overheads; (b)Storage cts (excluding the cts that are necessary in the production process prior to a further production stage) ; (c)Transport,handling,insurance,pking and storage cts incurred in the quisition of inventories by modities distribution enterprises*

编辑推荐

《企业会计准则:存货》由中国财政经济出版社出版。

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