第六章 (3)成本计算分步法.pptx

第六章成本计算的基本方法;第三节结构框图;第三节逐步结转分步法;第三节逐步结转分步法;PowerPointPres;PowerPointPres;第三节逐步结转分步法;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;三、逐步结转分步法的基本程序;PowerPointPres;第三节逐步结转分步法;(一)综合结转分步法成本计算程;（二）按实际成本综合结转;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;第一步骤产品成本计算单;PowerPointPres;PowerPointPres;PowerPointPres;(三)按计划成本综合结转;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;(1)项目结构率方法;PowerPointPres;PowerPointPres;PowerPointPres;(2)还原分配率方法;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;第四节平行结转分步法;第四节分步法（二）--平行结;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;第四节平行结转分步法;PowerPointPres;举例1：平行结转分步法——约当;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;举例2：平行结转分步法——约当;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;2、第二车间成本计算：;PowerPointPres;PowerPointPres;3、第三车间成本计算：;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;作业;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;第三节平行结转分步法;PowerPointPres;PowerPointPres;账务处理;账务处理;PowerPointPres;PowerPointPres;PowerPointPres;PowerPointPres;第三节平行结转分步法;思考题1．采用分步法计