Those enterprises keep books at planned cost or norm cost in daily accounting shall account for the coit variances and adjust planned cost (or norm cost) into historical cost periodically.
采用划成本或者定额成本法进行日常算的,应当按期结转其成本差异,将划成本或定额成本调整为实际成本。
Those enterprises keep books at planned cost or norm cost in daily accounting shall account for the coit variances and adjust planned cost (or norm cost) into historical cost periodically.
采用划成本或者定额成本法进行日常算的,应当按期结转其成本差异,将划成本或定额成本调整为实际成本。
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