论文部分内容阅读
完全成本法与变动成本法是成本核算完全不同的两种方法,二者产品成本及期间成本的构成内容不同,存货成本和销货成本的构成内容不同,税前净利润的计算程序也不同。
Total cost method and variable cost method are two different methods of cost accounting. The cost of the two products is different from that of the period cost. The cost of inventory and the cost of sales are different, and the calculation procedure of net profit before tax is also different.