電大成本會(huì)計(jì)期末考試小抄【最新整理好的-閱讀頁
2025-06-23 12:20本頁面
【正文】 ” 、 “ 直接材料 ” 或?qū)ＴO(shè)的 “ 半成品 ” 項(xiàng)目，綜合計(jì)入各該步驟的產(chǎn)品成本明細(xì)帳中。 綜合結(jié)轉(zhuǎn)法的優(yōu)點(diǎn)是：可以在各生產(chǎn)步驟的產(chǎn)品成本明細(xì)帳中反映各該步驟完工產(chǎn)品所耗半成品費(fèi)用的水平和本步驟加工費(fèi)用的水平，有利于各個(gè)生產(chǎn)步驟的成本管理。因此，這種結(jié)轉(zhuǎn)方法只適宜在半成品具有獨(dú)立的國民經(jīng)濟(jì)意義，管理上要求計(jì)算各步驟完工產(chǎn)品所耗半成品費(fèi)用，但不要求進(jìn)行成本還原的情況下采用。但在這里的完工產(chǎn)品 ,是指企業(yè)最后完工的產(chǎn)品；某步驟完工產(chǎn)品費(fèi)用，是該步驟生產(chǎn)費(fèi)用中用于產(chǎn)成品成本的份額。這是就整個(gè)企業(yè)而言的廣義在產(chǎn)品。其中后兩部分的實(shí)物已經(jīng)從本步驟轉(zhuǎn)出，但其費(fèi)用仍留在本步驟產(chǎn)品成本明細(xì)賬中，尚未轉(zhuǎn)出。 ?其各自的特點(diǎn)是什么 ? 答 : 逐步結(jié)轉(zhuǎn)分步法，按照結(jié)轉(zhuǎn)的半成品成本在下一步驟產(chǎn)品成本明細(xì)帳中的反映方法，分為綜合結(jié)轉(zhuǎn)法和分項(xiàng)結(jié)轉(zhuǎn)法。 分項(xiàng)結(jié)轉(zhuǎn)法的特點(diǎn)是將各步驟所耗用的上一步驟半成品成本，按照成本項(xiàng)目分項(xiàng)轉(zhuǎn)入各 該步 驟產(chǎn)品成本明細(xì)帳的各個(gè)成本項(xiàng)目中。 ? (1)正確劃分應(yīng)否計(jì)入生產(chǎn)費(fèi)用、期間費(fèi)用的界限。 (3)正確劃分各個(gè)月份的生產(chǎn)費(fèi)用和期間費(fèi)用的界限。 (5)正確劃分完工產(chǎn)品與在產(chǎn)品的生產(chǎn)費(fèi)用界限。 Visafree policy brings Chengdu biz, tourism boost. Making national headlines several times, Chengdu39。s level of internationalization. The policy will also bring direct economic revenue, Li said. Chengdu has many cultural legacies and is also a paradise for panda lovers with the world39。s ancient indigenous religion, while Du jiang yan is considered to be the oldest functioning watercontrol project in the world. Chengdu ranked third in tourist facilities, management and services among 60 Chinese cities in a customer satisfaction survey released last year. But, Li added that efforts are still needed to develop more tourism products, improve English services and provide accurate translation of traffic signs and scenic billboards. Zhao Yun, chairwoman of British Chamber of Commerce Southwest China, told China Daily that his colleagues found the policy very convenient. A British client once flew here and stayed for just one day to check her ordered goods, she said. Zhao was born in Shanxi province, but she has lived in Chengdu for more than 10 years. My life was like a running race moving from place to place. I also lived in Beijing and Shanghai before, she said. But Chengdu is a place that you never want to leave once settling down. It is now my second hometown, she said. If the environment is further improved, the city will attract more people to visit and live, with the 72hour visafree policy and pelling conditions in transportation, culture, climate and cuisine, he said. Foreigners also gave positive feedback on the policy. A spokesman from Dell Inc said the pany has a global hub of operation in Chengdu, so the threeday visa has an immediate and positive influence on the pany39。s public security bureau shows some 100 foreign visitors enjoyed the 72hour policy by the end of March, most of them from the United States, the United Kingdom and Germany. Chengdu also reported robust growth in its overall tourist industry last year. Official statistics show that it received some 150 million tourists last year, an increase of 28 percent from 2021. Around million came from abroad, an increase of 12 percent. Total revenue from touris m surpassed 133 billion yuan ($). During his visit to Kazakhstan in September, Chinese President Xi Jinping proposed that China and Central Asia join hands to build a Silk Road economic belt to boost cooperation. The idea has been widely echoed in Central Asian countries, being an encouraging blueprint for Chinese areas along the Silk Road that has linked Asia and Europe for more than 2,000 years. In the next three weeks, China Daily reporters will travel through the belt in China and in Kazakhstan, Uzbekistan and Turkey. They will show the progress and expectations of the countries, businesses and peoples on the route. Shaanxi the start of the ancient Silk Road has positioned itself as the new starting point for the development of the Silk Road Economic Belt, which will strengthen China39。an. Lou held a joint interview with 27 media, including China Daily, the first in a series of interviews entitled Chinese Media Along the Silk Road. The interviews will be in Shaanxi and Gansu provinces and the Xinjiang Uygur autonomous region, as well as Kazakhstan, Uzbekistan and Turkey. The media group held the first interview on Wednesday morning in Xi39
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