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jian hua fen pi fa zhi te se fen xi
Pages: 42-43
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  基本生产成本二级账累计间接计入费用分配率一率三用;
Abstract: 在同一月份投产批数多、未完工批数也多,且各月间接计入费用差不多的机械制造厂、修配厂,为简化核算而使用的"简化分批法"无论是在方法设计、账簿设置和登记还是在生产费用横向分配以及纵向分配等方面,有很多特色之处。
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