行政事业单位成本核算基本指引（征求意见稿）(32)
<P style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: both; mso-pagination: none; mso-layout-grid-align: auto; mso-char-indent-count: 2.0" class=MsoNormal><FONT face=Tahoma><B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312">（五）关于成本项目和范围</SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312" lang=EN-US><o:p></o:p></SPAN></FONT>
<P style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: both; mso-pagination: none; mso-layout-grid-align: auto; mso-char-indent-count: 2.0" class=MsoNormal><FONT face=Tahoma><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312">《基本指引》规定，</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">单位可以根据具体成本信息需求，按照成本经济用途等设置成本项目，这一要求与现行</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-bidi-font-weight: bold">《政府会计制度——行政事业单位会计科目和报表》（以下称</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">《政府会计制度》</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-bidi-font-weight: bold">）</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">的明细科目设置和附注披露要求保持衔接。成本项目中，</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'">工资</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 宋体; mso-bidi-font-family: 宋体">福利费用、商品和服务费用、对个人和家庭的补助费用、对企业补助费用、固定资产折旧费、无形资产摊销费、计提专用基金一般计入单位</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">各类业务活动的成本。同时，</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312">《基本指引》还规定</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">不属于成本核算对象耗费的项目一般不计入成本，并列出了一些具体的情形。</SPAN><SPAN style="LINE-HEIGHT: 150%; 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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