行政事业单位成本核算基本指引（征求意见稿）(14)
<P style="LINE-HEIGHT: normal; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">成本核算对象为<SPAN style="COLOR: black; mso-themecolor: text1">业务活动类型的，</SPAN>与单位开展业务活动耗费无关的费用，如资产处置费用、上缴上级费用、对附属单位补助费用等，一般不计入成本。</SPAN><SPAN style="FONT-FAMILY: 'Arial Narrow','sans-serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></o:p></SPAN></FONT>
<P style="LINE-HEIGHT: normal; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">成本核算对象为单位整体的，</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 宋体; mso-bidi-font-family: 宋体">单位负有管理维护职责但并非为满足其自身开展业务活动需要所控制资产的折旧（摊销）费用，</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">如</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 宋体; mso-bidi-font-family: 宋体">公共基础设施折旧（摊销）费、保障性住房折旧费等，</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">一般不计入成本。</SPAN><SPAN style="FONT-FAMILY: 'Arial Narrow','sans-serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></o:p></SPAN></FONT>
<P style="LINE-HEIGHT: normal; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 宋体; mso-bidi-font-family: 宋体">成本核算对象为</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">公共服务或产品的，不符合有关法律、法规、制度等规定的费用，如超出开支范围和标准的费用等</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 宋体; mso-bidi-font-family: 宋体">，</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">一般不计入成本。</SPAN><SPAN style="FONT-FAMILY: 'Arial Narrow','sans-serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></o:p></SPAN></FONT>


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