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季节性生产企业在停工期间,照常要支出一些固定的生产费用。根据工业企业会计制度规定:“季节性生产企业在停工期内的费用,应采用待摊、预提的办法,由开工期内的生产成本负担。”也就是说停工费用要分配计入到开工期内的产品成本中去。下面就从三个方面谈谈停工费用的核算问题。一、停工费用的计算由于会计核算是按月(季、年)进行的,当停工日期(或开工日期)与会计核算期(每月或季末)不一致时,停工费用就需要计算求得。计算的方法:可以根据一定的标准(每一工日或工时应分摊的费用),按实际的停工工日或工时计算出当月的停工费用。各月的停工费用之和即为全年的停工费用总额。在实际工作中,由于停工费用发生的时间不同,按照权责发生制的原则采用不同的帐务处理方法。不论采用什么方法,必须计算出停工费用的实际发生额,分配计入产品成本的停工费用也必须是实际发生的停工费用。当计入产品成本的停工费用与实际发生的停工费用有差额时,年末必须根据实际发生的停工费用进行调整,而不能用预提的停工费用代替实际发生的停工费用。
Seasonal production enterprises in the downtime, as usual to pay some fixed production costs. According to the provisions of the accounting system for industrial enterprises: “Seasonal production enterprises in the downtime costs should be used to be assessed, pre-paid approach, from the production cost of the start-up period.” That is to say, To the start of the product cost to go. The following three aspects to talk about the accounting of work stoppage costs. First, the cost of downtime calculation As the accounting is carried out on a monthly basis (quarter, year), when the suspension date (or start date) and the accounting period (monthly or quarterly) inconsistent, downtime costs need to be calculated. Calculation method: According to a certain standard (each working day or working hours should be assessed costs), according to the actual stoppage or working hours to calculate the current month’s downtime costs. The sum of the work stoppages for each month is the total work stoppages for the whole year. In actual work, due to the suspension of work costs occur at different times, according to accrual basis of the principle of using different accounting methods. Regardless of the method used, the actual amount of downtime costs must be calculated and the downtime costs allocated to product costs must also be actual downtime costs. When there is a difference between the stop-down cost that is included in the product cost and the actual stop-down cost, the end of the year must be adjusted according to the actually-incurred stop-down cost instead of the actual stop-down cost replaced by the stop-down expense that is accrued.