产品成本 不得列入产品成本的项目 -为购建固定资产、无形资产等长期资产发 生的资本性支出 对外投资支出和分配给投资者的股利或利 润 被没收的财物、支付的各种罚金以及对外 赞助、捐赠支出 -在公积金、公益金中开支的支出 海南大学董建华讲授 1-11
海南大学董建华讲授 1 – 11 不得列入产品成本的项目 – 为购建固定资产、无形资产等长期资产发 生的资本性支出 – 对外投资支出和分配给投资者的股利或利 润 – 被没收的财物、支付的各种罚金以及对外 赞助、捐赠支出 – 在公积金、公益金中开支的支出 产品成本
期间成本的涵义 Period costs are all costs in the income statement other than cost of goods sold Period costs are recorded as expenses of the accounting period in which they are incurred 海南大学董建华讲授 -12
海南大学董建华讲授 1 – 12 期间成本的涵义 Period costs are all costs in the income statement other than cost of goods sold. Period costs are recorded as expenses of the accounting period in which they are incurred
期间成本的涵义 For manufacturing-sector companies,period costs include all non-manufacturing costs (research and development,distribution,etc.) For merchandising-sector companies,period costs include all costs not related to the cost of goods purchased for resale. For service-sector companies,all of their costs are period costs. 海南大学董建华讲授 1-13
海南大学董建华讲授 1 – 13 期间成本的涵义 For manufacturing-sector companies, period costs include all non-manufacturing costs (research and development, distribution, etc.). For merchandising-sector companies, period costs include all costs not related to the cost of goods purchased for resale. For service-sector companies, all of their costs are period costs
期间成本的涵义 期间成本也称期间费用，或非产品成本或 非制造成本，是与产品生产活动没有直接 联系的成本 不计入产品成本，直接计入当期损益 不随产品实体流动，随企业生产经营活动 持续期间的长短而增减变化 ▣包括管理费用、营业费用和财务费用 海南大学董建华讲授 1-14
海南大学董建华讲授 1 – 14 期间成本的涵义 期间成本也称期间费用，或非产品成本或 非制造成本，是与产品生产活动没有直接 联系的成本 不计入产品成本，直接计入当期损益 不随产品实体流动，随企业生产经营活动 持续期间的长短而增减变化 包括管理费用、营业费用和财务费用