成本会计名词解释（Cost accounting noun interpretation）.docVIP

成本会计名词解释（Cost accounting noun interpretation） Cost: the cash or equivalent that is paid for the acquisition of assets or services. 2. Expenses: the cost is the cost incurred to generate income Loss: loss is the cost without compensation 4. Cost, expense and loss are the cost of assets, and the purpose of consuming assets is to acquire more valuable assets. 5, cost accounting is the currency as the main unit of measurement, using the basic principles of accounting and general principles, adopting some technology methods, the cost during the in the process of enterprise production and operation of continuous, system, comprehensive, integrated accounting and supervision of a management activities. 6. Continuous recording Continuous recording is also called the perpetual inventory system, it is to point to each income, the materials are issued in accordance with the related to send and receive material of the original documents according to their number that weaves material included in the subsidiary ledger, issue number in the practice as a way of consumption. 7. Inventory calculation Inventory calculation method is also called the physical inventory system, when it refers to the income material in the material level on the subsidiary ledger and when a material is no longer on the subsidiary ledger is registered, the final, according to the physical inventory count down meter out a method of a material number for this issue. 1. Cost calculation object: the object of the collection of production expenses. 2. Single step production: the production process cannot be discontinuous, nor can it be divided into several production steps. 3. Multi-step production: the production process consists of several discrete and discrete production steps that can be separated at different locations and at different times. 4. Mass production: repeated production of the same product. 5. Batch production: the production of batches and quantities according to the prescribed products 6. Singl