Trending on TikTok

Buldak

Sunscreen

Sanrio

  • Search History
  • Trending
Shop Departments
Japan
Korea
Greater China
Best Sellers
New Arrivals
Sale
Gift Cards
Community
More
Sign in / Sign up

English

English 简体中文 繁體中文 한국어 日本語
{{sellerTotalView > 1 ? __("sellers", {number: sellerTotalView}) : __("seller", {number: sellerTotalView}) }}, {{numTotalView > 1 ? __("items", {number: numTotalView}) : __("item", {number: numTotalView}) }}
free FREE

View Cart & Check Out Yamibuy
Yami

Nickname

Let us know how to properly address you.

Update Your Name
Account Orders Favorites
Points 0
Coupons 0
Gift Card Balance $0.00
{{ inviteNavTitle }}
Sign Out

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

{{email ? __('Got it!') : __('Restock Alert')}}

We will notify you by email when the item back in stock.

Cancel
Yami

Jingdong book

新思维“十二五”全国高职高专系列规划教材：成本会计

View Cart & Check Out Yamibuy
{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}
Books Economy Accounting and Auditing
Jingdong book

新思维“十二五”全国高职高专系列规划教材：成本会计

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}
Ends in
{{ itemCurrency }}{{ item.valid_price }}
{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}
{{ itemDiscount }}
{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}
{{ itemCurrency }}{{ item.valid_price }}
Sale ends in
Sale will starts after Sale ends in
{{ getSeckillDesc(item.seckill_data) }}
{{ __( "Pay with Gift Card to get sale price: :itemCurrency:price", { 'itemCurrency' : itemCurrency, 'price' : (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00') } ) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details
Best before

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.
Sold Out

Details

Full product details
Content Description

本教材根据财政部颁布的《企业会计制度》、参照2006发布、要求从2007年1月1日执行的《企业会计准则——基本准则》和38个具体会计准则并吸收了最新的各项补充规定和核算内容编写。主要内容包括：成本核算的要求和一般程序；产品成本计算方法概述；产品成本计算的分类法；成本报表等。
Catalogue

第一章 总论
第一节 成本的经济实质和作用
第二节 成本会计的对象
第三节 成本会计的职能和任务
第四节 成本会计工作的组织
本章小结
复习思考题

第二章 成本核算的要求和一般程序
第一节 成本核算的原则和要求
第二节 费用的分类
第三节 成本核算的账户设置和基本程序
本章小结
复习思考题
练习题

第三章 费用在各种产品以及期间费用之间的分配和归集
第一节 各项要素费用的分配
第二节 辅助生产费用的归集和分配
第三节 制造费用的归集和分配
第四节 废品损失和停工损失的核算
第五节 期间费用的核算
本章小结
复习思考题
练习题

第四章 生产费用在完工产品与在产品之间的归集和分配
第一节 在产品数量的核算
第二节 生产费用在完工产品和月末在产品之间的分配
第三节 完工产品成本的结转
本章小结
复习思考题
练习题

第五章 产品成本计算方法概述
第一节 企业的生产类型及其特点
第二节 生产特点和管理要求对产品成本计算方法的影响
第三节 产品成本计算的基本方法和辅助方法
本章小结
复习思考题
练习题

第六章 产品成本计算的品种法
第一节 品种法概述
第二节 品种法计算
第三节 品种法的特点
本章小结
复习思考题
练习题

第七章 产品成本计算的分批法
第一节 分批法概述
第二节 分批法计算
第三节 简化分批法
本章小结
复习思考题
练习题

第八章 产品成本计算的分步法
第一节 分步法概述
第二节 逐步结转分步法
第三节 平行结转分步法
本章小结
复习思考题
练习题

第九章 联产品、副产品和等级品的成本计算
第一节 联产品的成本计算
第二节 副产品的成本计算
第三节 等级品的成本计算
本章小结
复习思考题
练习题

第十章 产品成本计算的分类法
第一节 分类法的概念及特点
第二节 分类法的适用范围及使用时应注意的问题
第三节 分类法的计算程序及举例
本章小结
复习思考题
练习题

第十一章 产品成本计算的定额法
第一节 定额法概述
第二节 定额成本的计算
第三节 定额法举例
第四节 定额法与标准成本法的比较
本章小结
复习思考题
练习题

第十二章 各种成本计算方法的实际应用
第一节 各种成本计算方法实际应用概述
第二节 各种成本计算方法实际应用举例
本章小结
复习思考题
练习题

第十三章 成本报表
第一节 成本报表的作用和种类
第二节 成本报表的编制
本章小结
练习题

第十四章 成本分析
第一节 成本分析概述
第二节 成本计划完成情况分析
第三节 主要产品单位成本分析
本章小结
复习思考题
练习题

第十五章 其他行业成本核算
第一节 商品流通企业成本核算
第二节 交通运输企业成本核算
第三节 施工企业成本核算
第四节 房地产开发企业的成本核算
本章小结
复习思考题
练习题
附录 练习题参考答案
参考文献
Book Abstract

第一章 总论
第一节 成本的经济实质和作用
一、成本的经济实质
成本作为一个价值范畴，在社会主义市场经济中是客观存在的。加强成本管理，努力降低成本，无论对提高企业经济效益，还是对提高整个国民经济效益，都是极为重要的。而要做好成本管理工作就必须首先从理论上充分认识成本的经济实质。
马克思指出：按照资本主义方式生产的每一个商品W的价值，用公式来表示是W=c+v+m，其中C为不变资本，即生产资料价值，v为可变资本，即劳动力价值，m为剩余价值。如果从这个产品价值W中减去剩余价值m，那么，在商品中剩下的只是一个在生产要素上耗费去的资本价值c+v的等价物或补偿价值。只是补偿商品使资本家自身耗费的东西，所以对资本家来说，这就是商品的成本价格。马克思在这里称为商品的，成本价格”的那部分商品价值，指的就是商品成本。
社会主义市场经济与资本主义市场经济有着本质的区别。但二者都是商品经济，在社会主义市场经济中，企业作为自主经营、自负盈亏的商品生产者和经营者，其基本的经营目标就是向社会提供商品，满足社会的需要，同时要以商品的销售收入抵偿自己在商品的生产经营中所支出的各种费用，并取得盈利。只有这样，才能使企业以至整个社会得以发展。因此，商品价值、成本、利润等经济范畴，在社会主义市场经济中，仍然有其存在的客观必然性。
……

Specifications

Brand Jingdong book
Brand Origin China

Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use
Add to favorites
{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}
Clip coupons
{{__("Buy Directly")}} {{ itemCurrency }}{{ item.directly_price }}
Quantity
{{ quantity }}
{{ instockMsg }}
{{ limitText }}
{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}
Sold by JD@CHINA
Ship to
{{ __("Ship to United States only") }}
Free shipping over 69
Genuine guarantee
View details
Region

{{ regionInfo.title }}

Added to Cart

Keep Shopping

More to Consider

{{ item.brand_name }}

{{ item.item_name }}

{{ item.currency }}{{ item.market_price }}

{{ item.currency }}{{ item.unit_price }}

{{ item.currency }}{{ item.unit_price }}

Coupons

{{ coupon.coupon_name_new | formatCurrency }}
Clip Clipped Over
{{ getCouponDescStr(coupon) }}
{{ coupon.use_time_desc }}
Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Yami

Download the Yami App

Back Top

Recommended for You

About the brand

Jingdong book

为您推荐

Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g
144

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g
144

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g
144

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g
144

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g
144

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g
144

周销量 600+

$1.66 $1.99 83折

Reviews{{'('+ commentList.posts_count + ')'}}

Have your say. Be the first to help other guests.

Write a review
{{ totalRating }} Write a review

  • {{i}} star

    {{i}} stars

    {{ parseInt(commentRatingList[i]) }}%

Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}
Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

No related comment~

Load more reviews

Review

Yami Yami

{{commentDetails.user_name}}

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails,800) }}Show more

Show Original

{{ commentDetails.content }}

Yami
Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ commentDetails.likes_count }} {{ commentDetails.likes_count }} {{ commentDetails.reply_count }} {{commentDetails.in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Comments{{'(' + replyList.length + ')'}}

Yami Yami

{{ reply.reply_user_name }}reply to{{ reply.parent_user_name }}

{{ showTranslate(reply) }}Show Less

{{ strLimit(reply,800) }}Show more

Show Original

{{ reply.reply_content }}

{{ formatTime(reply.reply_in_dtm) }}

{{ reply.reply_likes_count }} {{ reply.reply_likes_count }} {{ reply.reply_reply_count }} {{reply.reply_in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Cancel

That’s all the comments so far!

Write a review
How would you rate this item?

Please add your comment.

  • A nice nickname will make your comments more popular!
  • The nickname in your account will be changed to the same as here.
Thanks for your review
Our community rely on great reviews like yours to find the best of Asia.

Report

If you find this content inappropriate and think it should be removed from the Yami.com site, let us know please.

Cancel

Are you sure to delete your review?

Cancel

You’ve Recently Viewed

About the brand

Jingdong book