分项结转法是成本计算方法中逐步结转分步法的一种,由于上步骤完工产品成本在本步骤成本计算单中反映方式的不同而形成。在这种方法下,上步骤完工产品成本以原始成本项目(直接材料或半成品、直接人工、制造费用)独立反映在本步骤的成本计算单上。所谓分项结转就是分成本项目结转,上步骤完工产品成本转入下步骤成本计算单时,按原始成本项目直接材料(或半成品)、直接人工、制造费用等反映在下步骤的成本计算单上。 The sub-item carry-over method is a kind of step-by-step conversion method in cost calculation method. Since the product cost of the finished product in the step is reflected in the method of cost calculation in this step, Under this method, the cost of the finished product on the step is reflected on the cost calculation sheet of this step independently of the original cost items (direct materials or semi-finished products, direct labor, manufacturing costs). The so-called sub-item carry-forward is carried over the cost of the project, the finished product cost steps into the next step cost calculation, according to the original cost of the project direct materials (or semi-finished products), direct labor, manufacturing costs reflected in the next step costing on.