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    Accounting Knowledge: Cost Accounting Account

    2010/12/18 10:00:00 36

    Accounting Cost Account


      

    cost

    The calculation account is used to calculate and supervise all the expenses occurring in a certain stage of the business process, and accordingly calculates the accounts of the actual cost of each cost object at this stage.


    Cost calculation

    account

    The structure is: the borrower collects all the expenses that should be included in the cost at a certain stage in the operation process; the actual cost of the object of the cost calculation that the credit register is pferred out of the completed phase; the ending balance is in the debtor, indicating the actual cost of the object of the cost calculation at a certain stage.


    Cost calculation

    account

    There are mainly "material purchase" and "production cost" account.

    In addition to setting up the general ledger accounts, these accounts also provide detailed accounting and provide monetary indicators and physical indicators for the object of the cost calculation.

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    Accounting Knowledge: Allowance For Additional Accounts

    The supplementary account is used to reduce the balance of the adjusted account according to the direction of the balance of the adjustment account, or to add an adjustment account balance to obtain the account of the actual balance of the adjusted account.

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