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如何确认服务企业劳务成本与营业成本、销售费用、管理费用的归属,有时会使人感到茫然。随着2006年最新企业会计准则的颁布、实施和服务行业蓬勃兴起,准确把握服务企业劳务成本与营业成本、销售费用、管理费用的归属确认尤显重要。结合大量会计实践,剖析如下:归属确认原则定义原则。根据国家法律法规和企业会计准则对劳务成本与营业成本、销售费
How to confirm service enterprises labor costs and operating costs, sales costs, management fees attribution, and sometimes people feel dazed. With the promulgation and implementation of the latest Accounting Standards for Business Enterprises in 2006 and the vigorous rise of the service industry, it is particularly important to accurately confirm the vesting of labor costs and operating costs of service enterprises, sales expenses and management expenses. Combined with a large number of accounting practices, the analysis is as follows: Principle of definition of attribution confirmation principle. According to the state laws and regulations and accounting standards for labor costs and operating costs, sales costs