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首頁 > 會計分錄 >

成本會計分錄及分類,成本核算和分類

2024-09-27 08:44:01 发布丨發布者：學樂佳丨閱讀量：4852

內容摘要：成本會計分錄及分類成本會計分錄是会计系统中用于记录成本发生和变化的记录。它是成本会计的一项基本工作，用于追踪和控制企业的成本，并提供用于制定决策的成本...

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成本會計分錄及分類

成本會計分錄是会计系统中用于记录成本发生和变化的记录。它是成本会计的一项基本工作，用于追踪和控制企业的成本，并提供用于制定决策的成本信息。

成本會計分錄根据成本的分類进行记录。常见的成本分類包括直接材料成本、直接人工成本、制造費用和非制造費用等。

直接材料成本

直接材料成本是制造産品所使用的原材料的成本。它通常以原材料庫存賬戶的借方記錄，表示原材料的增加。當原材料被使用到生産中時，相應的制成品庫存賬戶會被借方記錄，表示制成品的增加。

直接人工成本

直接人工成本是直接用于制造産品的人工成本，如直接工人的工資和福利費用。它通常以直接人工成本賬戶的借方記錄，表示直接人工成本的增加。當直接人工成本發生時，相應的工資支出賬戶會被借方記錄。

制造費用

制造費用包括用于制造产品的间接材料、间接人工和制造費用。间接材料成本和间接人工成本通常分别以制造費用材料成本和制造費用人工成本账户的借方记录。制造費用通常以制造費用账户的借方记录。

非制造費用

非制造費用是指与制造产品无关的费用，如销售费用、行政费用和财务费用等。这些费用通常以各自对应的费用账户的借方记录。

舉例

假設一家制造公司A在某月份的成本情況如下：

購買原材料10000美元，並存入原材料庫存。
使用5000美元的原材料制造産品，並將制成品存入制成品庫存。
支付2500美元給直接工人作爲工資。
购买制造设备，花费5000美元，并将其计入制造費用账户。
支付2000美元用于銷售和行政費用。

根据以上情况，成本會計分錄及分類如下：

直接材料成本：借：原材料库存 10000美元；贷：无
直接人工成本：借：直接人工成本 2500美元；贷：工资支出 2500美元
制造費用：借：制造費用材料成本 5000美元，制造費用人工成本 2500美元，制造費用 5000美元；贷：无
非制造費用：借：销售费用 2000美元，行政费用 2000美元；贷：无

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THERE SHE BLOWS! "THERE SHE BLOWS!" Away to the right was the Japanese part of Yokohama, while on the left was the foreign section. The latter included the row of buildings mentioned above; they stood on a level space which was only a few feet above the level of the bay. Back of this was a range of steep hills, which were covered nearly everywhere with a dense growth of trees and bushes, with little patches of gardens here and there. On the summits of the hills, and occasionally on their sides, were houses with wide verandas, and with great windows capable of affording liberal ventilation. Many of the merchants and other foreigners living in Yokohama had their residences in these houses, which were far more comfortable than the buildings near the water. Doctor Bronson explained that the lower part of Yokohama was called the "Bund," while the upper was known as the "Bluff." Business was transacted in the Bund, and many persons lived there; but the Bluff was the favorite place for a residence, and a great deal of money had been expended in beautifying it. "Yes, General." "If I give you a good fresh horse can you go twenty-three miles more by midnight?" "Ten minutes for prayer is a good while to allow you, my amiable friend; we ain't heard for our much speaking, are we, Brother Gholson? Still, we've given you that, and it's half gone. If you don't want the other half we won't force it on you; we've got that wedding to go to, and I'm afraid we'll be late." CHAPTER FOUR "Never lose your temper," he said. "It leads to apoplexy. Ah, my fine madam, you thought to pinch me, but I have pinched you instead." "I have to my hand," Lawrence went on, "the materials for a magnificent romance. Let us go back a little while. Some week or two ago here we discussed the Corner House. I said it would make the scene of a capital romance. I went further and said I had already sketched the story out. You recollect that?" Bruce smiled wearily. 1. The strength of shafts is governed by their size and the arrangement of their supports. In designing supports for shafts the strains are easily defined and followed, while the vertical and lateral adjustment, lubrication of bearings, symmetry of supports and hangers, and so on, will furnish grounds for endless modification, both as to arrangement and mechanism. At Thourout all convents and large buildings had been turned into hospitals, and the streets on both sides were full of big wagons. Hundreds of soldiers went off, and large convoys of carts were standing243 in the meadows and on the roads, where officers and men were also practising riding. We were here in the rear, where there was a continuous going and coming from the front. Most soldiers were in a more or less excited mood; some did not hide their discontent, or sat musing dejectedly, asking themselves how these terrible days would end for them? Others again seemed to have got into a sort of frenzy in consequence of the continuous fighting and were not able to think logically at all. They told excited stories about the British whom they had killed, and chased away from the 42 c.m. guns, who, according to them, were also at work in the swampy soil near Nieuwpoort, and also told about the shooting civilians, and those cursed Belgians, who cut open the bellies of their poor wounded, or sliced off their noses, hands, and ears. Of course pure fairy tales, but recited with much power of conviction. Abiding, doth abide most firmly fixed, Nor is this all. After sharply distinguishing what is from what is not, and refusing to admit any intermediary between them, Aristotle proceeds to discover such an intermediary in the shape of what he calls Accidental Predication.236 An accident is an attribute not necessarily or usually inhering in its subject—in other words, a co-existence not dependent on causation. Aristotle could never distinguish between the two notions of cause and kind, nor yet between interferences with the action of some particular cause and exceptions to the law of causation in general; and so he could not frame an intelligible theory of chance. Some propositions, he tells us, are necessarily true, others are only generally true; and it is the exceptions to the latter which constitute accident; as, for instance, when a cold day happens to come in the middle341 of summer. So also a man is necessarily an animal, but only exceptionally white. Such distinctions are not uninteresting, for they prove with what difficulties the idea of invariable sequence had to contend before even the highest intellects could grasp it. There was a constant liability to confound the order of succession with the order of co-existence, the order of our sensations with the order of objective existence, and the subjection of human actions to any fixed order, with the impossibility of deliberation and choice. The earlier Greek thinkers had proclaimed that all things existed by necessity; but with their purely geometrical or historical point of view, they entirely ignored the more complex questions raised by theories about classification, logical attribution, and moral responsibility. And the modifications introduced by Epicurus, into the old physics, show us how unanswerable Aristotle’s reasonings seemed to some of his ablest successors. they say. Jimmie McBride says that the next time he is bidden Mine was pale pink crepe de chine trimmed with ecru lace and rose satin. Maybe it isn't polite to criticize people you've been visiting? two others! I have been receiving beautiful long letters this of 1660. Listen to this: An old man who sold us some shells, had, in the days of prosperity, made a little fortune by charming the sharks with spells and signs that kept them away from the boats, and from the naked and defenceless pearl-fishers as they plunged into the deep to seek the precious shells. In the heart of Agra towards evening people were busy in the square of the Jumna Musjid stretching pieces of stuff over rather low poles to form a tent. Then in long file came the labourers from a famine-camp, with their sleep-walking gait, their glassy eyes, their teeth showing like those of a grinning skull. Rags in a thousand holes scarcely covered the horrors of their fleshless bodies. In fixing the relation of Plotinus to his own age, we have gone far towards fixing his relation to all ages, the place which350 he occupies in the development of philosophy as a connected whole. We have seen that as an attempt to discover the truth of things, his speculations are worthless and worse than worthless, since their method no less than their teaching is false. Nevertheless, Wisdom is justified of all her children. Without adding anything to the sum of positive knowledge, Plotinus produced an effect on men’s thoughts not unworthy of the great intellect and pure life which he devoted to the service of philosophy. No other thinker has ever accomplished a revolution so immediate, so comprehensive, and of such prolonged duration. He was the creator of Neo-Platonism, and Neo-Platonism simply annihilated every school of philosophy to which it was opposed. For thirteen centuries or more, the three great systems which had so long divided the suffrages of educated minds—Stoicism, Epicureanism, and Scepticism—ceased to exist, and were allowed to lapse into such complete oblivion that only a few fragments of the works in which they were originally embodied have been preserved. And Plotinus was enabled to do this by the profound insight which led him to strike less at any particular doctrine held by his opponents than at the common foundation on which they all stood, the materialism openly professed by the Stoics and Epicureans, and assumed by the Sceptics as the necessary presupposition of every dogmatic philosophy. It is true that the principle which he opposed to theirs was not of his own origination, although he stated it more powerfully than it had ever been stated before. But to have revived the spiritualism of Plato and Aristotle in such a way as to win for it universal acceptance, was precisely his greatest merit. It is also the only one that he would have claimed for himself. As we have already mentioned, he professed to be nothing more than the disciple of Plato. And although Aristotelian ideas abound in his writings, still not only are they overbalanced by the Platonic element, but Plotinus might justly have contended that they also belong, in a sense, to Plato,351 having been originally acquired by a simple development from his teaching. On these foundations the lofty edifice of Spinozism was reared; out of these materials its composite structure was built; and without a previous study of them it cannot be understood. “Or in New York!” corrected Sandy meaningly. 75 “Oh—pshaw, Jeff——” From the rear of the crowd in the hangar, Pilot Larsen came forward. When Sandy waved in an excited gesture, twenty minutes later, and Larry’s keen eyes saw the amphibian, a tiny dot, moving over the Sound, he felt sure that the missing life preserver had been found. 275 The post was tremendously excited. As the cavalry trotted off up the slope toward the foot-hills, the men left behind went to the back of the post and watched, women looked through field-glasses, from the upper windows, children balanced upon the fences of the back yards, and Chinese cooks scrambled to the top of chicken coops and woodsheds, shading their eyes with their hands and peering in the direction of the gap. Dogs barked and hens cackled and women called back and forth. Down at the sutler's store the German was being comforted with beer at a dollar a bottle. "Well, Mr. Klegg, you shall have a pass at once, and I sincerely hope that you will find your son recovering. You probably do not remember me, but I have seen you before, when I was on the circuit in Indiana. My clerk there is writing out a pass for you. You will have to take the oath of allegiance, and sign the paper, which I suppose you have no objection to doing." "O, come off, now," said the other impatiently. "Business is business. I haint no time to waste. It's more'n it's worth to me, but I'll make it $100, and agree to be back on this spot to-morrow night with your pass. You can't make $100 as easy any other way." The reception of the message had thrown the household into a flurry of joyful expectancy. It was far better news than the Deacon's last letter had led them to anticipate. After a few moments of tearful ejaculation and mutual kissing over it, mother and daughters began to get everything in readiness to give the returning ones the warmest, most cheerful welcome. Abraham Lincoln was summoned in from his rail-splitting, which he had been pursuing quite leisurely during the Deacon's absence, and stirred to spasmodic energy under Maria's driving to cut an additional supply of dry wood, and carry it into every room in the house, where little Sammy Woggles, the orphan whom the Deacon and Mrs. Klegg were bringing up, built cheer-shedding fires. Mrs. Klegg had her choicest young chickens killed, and after she and Amanda had robbed every other room of whatever they thought would add to the comfort of Si's, she set herself to work preparing a supper which would outdo all her previous efforts. "'You're right, my brother," said the man, putting out his hand for the grip. Shorty did the same, trying to imitate what he had seen. The car was lurching, and the grasp was imperfect. The man seemed only half satisfied. Shorty saw this, and with his customary impudence determined to put the onus of recognition on the other side. He drew his hand back as if disappointed, and turned a severe look upon the other man. "You will, eh?" sneered Shorty, covering him with a heavy Remington. "How'd you like the looks o' that, old butternut? Your murderin' dirk aint deuce high. Move a step, and you'll know how it feels to have daylight through you." "Say, boys," continued the newcomer, "you'd better drop all idee of that 200th Injianny and come with me. If there is any sich a regiment any more, and you get to it, you'd be sorry for it as long as you live. I know a man over here who's got a nice regiment, and wants a few more boys like you to fill it up. He'll treat you white and give you twice as much bounty as you'll git anywhere's else, and he's goin' to keep his regiment back in the fortifications, where there won't be no fightin', and hard marches, and starvation—" "Goodness, I'd rather be shot than go back to the rijimint without 'em," groaned Si. "How kin I ever face the Colonel and the rest o' the boys?" "Well, I ain't done yet," continued the Orderly-Sergeant. "That little snipe, Pete Skidmore—" "Back 'em up agin' a rail fence and git 'em into line;" were among the freely offered suggestions. Si was sweating all over, and so angry that he had to stolidly bite his words off, one at a time, to keep from showing his temper. To add to his troubles, he saw the Colonel, of whom he stood in proper awe, become interested in the crowd and the shouting, and stroll down from his tent to see what the excitement was. "Captain, they are moving out a brigade on either flank to take us in the rear," said Col. McBiddle calmly to Capt. McGillicuddy. "We'll have to fall back to the brigade. Pass the word along to retire slowly, firing as we go. The brigade must be near. You had better move your company over toward the right, to meet any attack that may come from that direction. I'll send Co. A toward the other flank." "No. We only moved in here this afternoon, and did not know how long we were going to stay. I was ordered to stay here till further orders, to protect the road beyond." "The rebel Solomon Grundy; "Not like last night, I don't," Albin said, and the elevator door opened. ... Support of the suggestion put forward by Mr. Gogarty at the last Board meeting was not, believe me, given without grave consideration. ... Dara is dead in the returning, when new masters come to us and say the fighting is over. It is an accident which kills her, a stumble, they say, against a plant which is dangerous to animal life and to our kind. The accident is over and Dara is dead, and we return. "Realf of Grandturzel has got his bit all safe." "'To the lady who lives in the Grange by the water, "'One day when your pride shall have brought you to sorrow, He tore his hand free, and began clawing and beating at his face. Unluckily, the object of sparring, as practised locally, was to draw as much blood from the adversary as possible. The combatants went straight for each others' noses, in spite of the conjurations of Buck, and Naomi soon exercised her privilege as a town girl, and said she felt faint. Reuben took her out, and they walked round the stalls, at one of which he bought her a cherry ribbon for her fairing. At another they bought gingerbread. Gradually her spirits began to revive—she applauded his power at the shooting gallery, and when they came to the cocoanut shie, she was laughing out loud. Naomi walked to church on her father's arm. She held her head down, and her bridesmaids saw her neck grow pink below the golden fluff on the nape. She hid her face from Reuben and would not look at him as they stood side by side before Rye altar. No one could hear her responses, they were spoken so faintly, she was the typical Victorian bride, all shy, trembling, and blushing. "Wot is it then?" So kiss us long, and kiss us well, We must not forget Bridget Turner, who was so affected at the death of her husband, and perhaps, too, at the failure of the rising, that she took a journey on foot from Maidstone to Sudley, on purpose to reproach Holgrave with having been the cause of her husband's death. Margaret strove to tranquillize her unhappy feelings, and Holgrave endeavoured to convince her that, although Turner's removal from Sudley might be attributed to him, his connexion with the rising was his own act. And at length Bridget, finding that she was paid more attention by Margaret and Holgrave than she had received even from her own son, took up her permanent abode with them: and sometimes, when she could get the ear of an old neighbour, and talk of former times, and tell what her poor husband had done for Holgrave, when he was a bondman, she felt almost as happy as she had ever been. THE END.

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