行政事业单位成本核算基本指引（征求意见稿）(15)
<P style="LINE-HEIGHT: normal; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt" class=MsoNormal><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>
<H1 style="TEXT-ALIGN: center; MARGIN: 7.8pt 0cm; LAYOUT-GRID-MODE: char; mso-layout-grid-align: none" align=center><A name=_Toc467846224><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt">第四章<SPAN style="mso-spacerun: yes"> </SPAN></SPAN>成本归集和分配</SPAN></A><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt" lang=EN-US><o:p></o:p></SPAN></H1>
<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'">第十八条</FONT></SPAN></B><SPAN style="FONT-FAMILY: 'Arial Narrow','sans-serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312"> </SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">单位一般通过“业务活动费用”“单位管理费用”等会计科目，按照成本项目归集实际发生的各种费用。</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'">当成本核算对象为自制或委托外单位加工的各种物品、建设工程项目、自行研究开发项目时，应分别通过“加工物品”“在建工程”“研发支出”等会计科目，按照成本项目归集实际发生的各种费用，并按政府会计准则制度的规定结转。</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'">第十九条</FONT></SPAN></B><SPAN style="FONT-FAMILY: 'Arial Narrow','sans-serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312"> </SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 宋体; mso-bidi-font-family: 宋体">单位应当根据成本信息需求，对具体的成本核算对象分别选择完全成本法或制造成本法进行成本核算。<o:p></o:p></SPAN></FONT></SPAN>


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