挤爆了！2020中级会计成绩公布！查分复核全攻略！

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挤爆了！2020中级会计成绩公布！查分复核全攻略！ - 北京代理记账

挤爆了！2020中级会计成绩公布！查分复核全攻略！

2021-10-17上一篇：会计学堂重金打造全套财会实操系统|下一篇：集团财务公司、河南平煤神马聚碳材料有限责任公司、河南开炭新材料有限公司招聘信息

几种成本核算方法概述——5

企业在使用品种法进行成本核算时，首先需开设成本明细账，按产品品种设置产品成本明细账或成本计算单、辅助生产成本明细账和制造费用明细账，并按成本项目或费用项目设置专栏。

然后分配各种要素费用、辅助生产费用、基本生产车间制造费用并计算各种产品的完工产品成本、在产品成本和结转产成品生产成本。

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