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第三章生产费用在各种产品之间的分配和归集生产费用在各种产品之间的分配和归集,是继产品成本核算的要求和一般程序之后,将产品成本核算一般程序的基本原理的具体运用,即将计入本月产品成本的各种要素费用,在各种产品之间按照成本项目进行分配和归集这一程序的具体化。它
Chapter III Distribution and Collection of Production Costs among Various Products The distribution and collection of production costs among various products are the basic procedures of the general procedure of product costing after the requirements of product costing and general procedures The specific application of the principle is about to include the cost of various elements of the product cost this month, and to allocate and collect the various items according to the cost items. it