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1、成本会计知识点总结第二章一、费用按经济内容的分类（费用要素，需背下来）1.外购材料。为生产经营耗用2.外购燃料。为进行生产经营而耗用的3外购动力。为生产经营耗用的各种动力。4职工薪酬。5折旧费。6利息支出。计入财务费用的借款利息支出减去利息收入后的金额。7税金。计入管理费用的各种税金，如房产税、车船使用税、土地使用税、印花税等。8其他支出。缺点：不能说明各项费用的用途，因而不便于分析各种费用的支出是否合理。如：外购材料 20000 元，我们只能看出发生了材料费，金额是20000 元，具体用途无法得知。二、费用按经济用途的分类（需背下来）直接材料生产费用直接燃料和动力直接人工制造费用费用废品损失
2、（可设可不设）管理费用期间费用财务费用销售费用（一）生产费用按经济用途的分类（成本项目）工业企业一般应设置以下几个成本项目：1、直接材料：指直接用于产品生产2、直接燃料及动力：指直接用于产品生产3、直接人工：指直接参加产品生产的工人薪酬。4、制造费用：指间接用于产品生产的各项费用，以及虽直接用于产品生产，但不便于直接计入产品成本，因而没有专设成本项目的费用（如机器设备的折旧费用）。注意：要素费用与成本项目是否相等？要素费用的范围大于成本项目。例：消耗材料费 10000 元构成产品实体 7500 元直接材料车间一般消耗 2000 元制造费用行政管理部门消耗500 元管理费用（二）期间费用按经济用
3、途的分类工业企业的期间费用按经济用途的分类可分为管理费用、财务费用和销售费用。1管理费用。费用要素成本项目文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X
4、3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文
5、档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE
6、10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G
7、6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2
8、HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A
9、8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T4文档编码:CE10G10G6H1J2 HG8J9A8W4R5 ZI7X9X3H2T42财务费用。3销售费用。以上两种分类相当于确定了分录的借贷双方
10、，借方体现用途，贷方表示性质。三、费用的其他分类方法（一）生产费用按与生产工艺的关系分类1、直接生产费用：生产工艺本身引起的，直接用于产品生产的各项费用。例：原材料、生产工人工资、机器设备折旧。2、间接生产费用：与生产工艺没有联系，间接用于产品生产的各项费用。例：车间厂房折旧、车间管理人员工资。（二）费用按计入产品成本的方法的分类1.直接计入费用（直接费用）：是指可以分清哪种产品所耗用、能直接计入成本。如：直接用于某种产品生产的原材料费用，就可以根据有关的领料单直接计入该种产品成本。2.间接计入费用（间接费用）：是指不能分清哪种产品所耗用，不能直接计入某种产品成本，须分配计入成本如：生产部门管
11、理人员的工资、福利费，加工的几种产品共同耗用生产设备折旧费等。思考：一种产品单独领料直接计入费用生产几种产品，但每种产品单独领料直接计入费用生产几种产品，但共同领料间接计入费用车间管理人员的工资间接生产费用文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q
12、2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8
13、HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q
14、2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8
15、HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q
16、2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8
17、HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8（三）区别联系1、只生产一种产品2、同一种原材料同时生产出几种产品第三章直 接生产费用间 接生产费用直接材料直接人工车间机器折旧（制造费用）厂房折旧车间管
18、理人员工资直 接计入费用直 接生产费用间 接生产费用直接材料直接人工车间机器折旧（制造费用）厂房折旧车间管理人员工资间接计入费用文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2
19、Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8
20、 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2
21、Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8
22、 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2
23、Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8
24、 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X83.1 费用要素的分配一、费用分配概述（下图需要理解，能灵活运用，会做选择题）文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q
25、2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8
26、HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q
27、2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8
28、HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q
29、2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8
30、HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q
31、2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8直接用于产品生产如材料、生产工人工资、设备折旧间接用于产品生产：厂房折旧基本生产车间专设成本项目材料：直接材料生产工人工资：直接人工未专设成本项目设备折旧直接计入总帐一种产品：直接计入明细账多种产品：分配计入明细账计入制造费用转入生产成本文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 H
32、K7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2
33、X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 H
34、K7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2
35、X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 H
36、K7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2
37、X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8二、材料费用分配（同类型的计算需掌握
38、）课本：例 3-1 三、外购动力费用的分配（同类型的计算需掌握）例：某企业 200年6 月共耗电度数为 80000 度,每度电 0.5 元,共发生电费 40000 元.月末查明各车间、部门耗电度数为：基本生产车间直接用于产品生产耗电65000 度，没有分产品安装电表,规定按生产工时分配电费,甲产品生产工时为6400 小时，乙产品生产工时为 3600 小时。车间照明用电4000 度，辅助生产车间耗电6000 度，企业行政管理部门耗电 5000 度。该企业设有“燃料及动力”成本项目，甲、乙产品动力费用分配计算如下:甲、乙产品动力费分配率=3.25(元/小时)甲产品应分配动力费=3.25 6400=
39、20800（元）乙产品应分配动力费=3.25 3600=11700（元）根据”外购动力费用分配表”编制会计分录如下:借：基本生产成本甲产品20800-乙产品11700 辅助生产成本3000 制造费用2000 管理费用2500 贷：应付账款/银行存款40000 四、职工薪酬费用的归集和分配（1）计件工资，属直接计人费用，应直接计入产品成本明细账；（2）计时工资一般属间接计人费用在只生产一种产品时，属于直接计入费用可以直接记入该种产品成本的“直接人工”成本项目；文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3
40、ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M
41、2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3
42、ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M
43、2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3
44、ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M
45、2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3
46、ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8在生产多种产品时，则属于间接计入费用,应按照产品的生产工时比例等分配标准分配后再记入各种产品成本明细账“直接人工”成本项目。例：某企业基本生产车间生产甲、乙、丙三种产品，本月发生的生产工人的计时工资共计 58000 元，甲产品完工1000 件，乙产品完工400 件，丙产品完工450 件，单件产品工时定额：甲产品1 小时，乙产品 2.5 小时，丙产品 2 小时。试计算分配甲乙丙三种产品各自应负担的工资费用。（同类型的计算需掌握）答案：甲产品定额总工时 1000 11000（小时）乙产品定额总工时
47、 400 2.51000（小时）丙产品定额总工时 450 2900（小时）生产工人工资分配率 58000 290020 甲产品应负担工资费 20 100020000（元）乙产品应负担工资费 20 1000 20000（元）丙产品应负担工资费 20 90018000（元）借：基本生产成本甲20000 乙 20000 丙 18000 贷：应付职工薪酬58000 3.3 辅助生产费用的归集与分配一、辅助生产费用的归集1、不设置“制造费用”科目借：辅助生产成本车间贷：原材料应付职工薪酬银行存款累计折旧等文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2
48、P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 Z
49、C3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2
50、P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 ZC3L3D2Q2X8文档编码:CR8M2P7K4Q8 HK7V1F3T9H3 Z