中外合资经营(以下简称“合营”)工业企业的产品成本是指企业生产一定种类和数量的产品所支出的各种生产费用的总和。从经济的角度来看,合营工业企业的产品成本是产品价值的一部分,它是以货币形式表现的用来抵偿企业的生产资料消耗和工资支出等的那一部分生产耗费。因此,合营工业企业产品成本的核算,就是对企业生产费用的支出和产品成 The product cost of a Sino-foreign joint venture (hereinafter referred to as “joint venture”) industrial enterprise refers to the sum of various production expenses incurred by the enterprise in producing certain types and quantities of products. From an economic point of view, the product cost of a joint-venture industrial enterprise is part of the value of the product, and it is the part of the production cost that is used to offset the consumption of means of production and wages and salaries of the enterprise in terms of currency. Therefore, the joint venture industrial enterprise product cost accounting, is the production costs of enterprises and products into