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目前,我国多数企业对制造费用采用实际分配法,即在会计期末汇总实际发生的制造费用,采用诸如生产工人工时、生产工人工资或机器工时比例等分配给各成本对象。这种分配方法容易导致各中期收入和费用的不合理配比,影响会计信息使用者对年度结果的预测。鉴于此,笔者认为,企业应根据实际采用计划分配法对制造费用进行分配。由于计划制造费用与实际发生数往往不一致,笔者在此对计划分配法下制造费用余额的处理提出以下建议:1、列示于资产负债表的递延项目。新企业会计准则将递延税项划分为递延所得税资产和递延所得税负债用于核算所得税的暂时性差异,这种方法可以使收入和费用得到合理配比,有效防止人为操控损益。因此,笔者认为,可尝试在资产负债表中设置递延项目来调整制造费用的余额,当制造费用出现借方余额时,列入递延项目的借方;当出现贷
At present, most of the enterprises in our country adopt the actual distribution method for the manufacturing costs, that is, the actual manufacturing expenses that are summed up at the end of the accounting period are allocated to the cost objects by using the working hours such as production workers, the wages of production workers or the proportion of machine hours. This distribution method easily lead to the unreasonable ratio of each medium-term income and expenses, affecting the users of accounting information to predict the annual results. In view of this, I believe that companies should be based on the actual allocation of manufacturing costs distribution plan. As the planned manufacturing costs often do not match the actual occurrence number, I hereby put forward the following suggestions on the handling of the balance of manufacturing expenses under the PFS: 1. Deferred items listed on the balance sheet. New Accounting Standards for Business Enterprises classified deferred tax as deferred income tax assets and deferred income tax liabilities for the purpose of accounting for temporary differences in income tax. This method can result in a reasonable ratio of revenue and expenses, preventing the manipulation of profit and loss. Therefore, in my opinion, we can try to set a deferred item in the balance sheet to adjust the balance of manufacturing costs, and include debit of deferred item when the debit balance of manufacturing expenses appears. When credit occurs