收入成本费用.doc.doc

精品资料网( ) 25 万份精华管理资料, 2 万多集管理视频讲座精品资料网( )专业提供企管培训资料第4章收入、成本和费用....................................................... 3 收入的确认计量原则··········································· 3 销售商品收入确认计量原则····························· 3 提供劳务收入确认计量原则 4 让渡资产使用权收入确认计量原则···················· 5 主营业务收入···················································· 5 销售商品及销售退回······································ 6 提供劳务收入··············································· 7 其他业务收入···················································· 8 销售原材料·················································· 8 收到出租包装物的租金··································· 8 没收逾期未退包装物的押金····························· 8 采取收取手续费方式代销商品,取得手续费收入··9 成本费用的确认计量原则···································· 9 生产成本························································ 10 材料费用的归集和分配·································· 10 人工费用的归集和分配·································· 10 精品资料网( ) 25 万份精华管理资料, 2 万多集管理视频讲座精品资料网( )专业提供企管培训资料 辅助生产费用的结转····································· 11 制造费用的结转··········································· 11 生产成本的结转··········································· 11 制造费用···················································· 12 费用的发生················································· 13 主营业务成本·················································· 13 分期收款销售·············································· 13 销售退回···················································· 14 主营业务税金及附加········································· 14 计提税费···················································· 14 收到先征后返的税金····································· 15 其他业务支出·················································· 15 销售原材料················································· 15 出租包装物················································· 15 发生的其他业务支出····································· 16 营业费用·······································