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行政事业单位成本核算基本指引(征求意见稿)(9)
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'; mso-themecolor: text1">(一)按业务活动类型确定的成本核算对象。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; COLOR: black; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312; mso-themecolor: text1" lang=EN-US><o:p></o:p></SPAN></FONT>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'; mso-themecolor: text1">(二)按项目确定的成本核算对象。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; COLOR: black; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312; mso-themecolor: text1" lang=EN-US><o:p></o:p></SPAN></FONT>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'; mso-themecolor: text1">(三)按提供的公共服务或产品确定的成本核算对象。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; COLOR: black; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312; mso-themecolor: text1" lang=EN-US><o:p></o:p></SPAN></FONT>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'; mso-themecolor: text1">(四)按单位整体、内部组织部门、业务团队等确定的成本核算对象。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Arial Narrow','sans-serif'; COLOR: black; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312; mso-themecolor: text1" lang=EN-US><o:p></o:p></SPAN></FONT>


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