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目前,燃煤电厂对副产品的核算普遍只确认收入,不确认成本。本文认为,这种简化的核算方法不符合配比原则,提供的会计信息质量差,不能满足当前燃煤电厂经营决策的需要,燃煤电厂副产品的成本应予确认。本文结合燃煤电厂副产品的生产过程,分别从采购和销售两个环节着手,提出了副产品成本计量的两种方法。
燃煤电厂副产品成本计量初探
【摘 要】
：
目前,燃煤电厂对副产品的核算普遍只确认收入,不确认成本。本文认为,这种简化的核算方法不符合配比原则,提供的会计信息质量差,不能满足当前燃煤电厂经营决策的需要,燃煤电厂
【机 构】
：
神华神皖安庆皖江发电公司
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2015年2期
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