| 中美制造费用计划分配差异处理的启示 |
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| 引用本文： | 曹义皋.中美制造费用计划分配差异处理的启示[J].徐州建筑职业技术学院学报,2004,4(3):38-40. |
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| 作者姓名： | 曹义皋 |
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| 作者单位： | 平顶山煤业集团,十矿,河南,平顶山,467000 |
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| 摘 要： | 制造费用的分配对正确、合理地计算产品的成本至关重要．通过对中美制造费用计划分配率法的比较，从中期财务报告的理论基础出发论证了中美在制造费用计划分配差异处理上的区别。并对我国的处理方法提出了改进意见．
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| 关 键 词： | 中期财务报告 制造费用计划分配率 独立观 一体观 |
| 文章编号： | 1009-8992(2004)03-0038-03 |
| 修稿时间： | 2004年5月21日 |
On the Different Treatments of the Errors in the Planned Overhead Rates in China and in the US |
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| CAO Yi-gao.On the Different Treatments of the Errors in the Planned Overhead Rates in China and in the US[J].Journal of XUZHOU Institute of Architectural Technology,2004,4(3):38-40. |
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| Authors: | CAO Yi-gao |
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| Abstract: | The overhead rate is of utmost importance for the right and reasonable calculation of production cost.Upon a comparison between the methods of planned overhead rates in China and in the US,the author discusses,from a theoretical angle of interim financial reports the difference between the two ways of treatment of the errors,and puts forward suggestions to improve the matters in China. |
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| Keywords: | interim financial reports overhead rate discrete view integral view |
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