Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically.

 
  • 采用計劃成本或者定額成本方法進(jìn)行日常核算的,應當按期結轉其成本差異,將計劃成本或者定額成本調整為實(shí)際成本。
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