| 逐步结转分步法与平行结转分步法的比较 |
| |
| 引用本文： | 肖岚.逐步结转分步法与平行结转分步法的比较[J].武汉船舶职业技术学院学报,2013(6):40-42,49. |
| |
| 作者姓名： | 肖岚 |
| |
| 作者单位： | 武汉船舶职业技术学院,湖北武汉430050 |
| |
| 摘 要： | 作者在高职成本会计教学中，感到学生对产品成本计算的逐步结转分步法和平行结转分步法的理解和掌握有些难度。为此，作者拟将逐步结转分步法和平行结转分步法进行比较和总结，以帮助学生更好地理解和掌握，达到较好的教学效果。
|
| 关 键 词： | 分步法 逐步结转 平行结转 |
Comparison between Gradual Stepped Costing Method and Parallel Closing Method |
| |
| XIAO Lan.Comparison between Gradual Stepped Costing Method and Parallel Closing Method[J].Journal of Wuhan Institute of Shipbuilding Technology,2013(6):40-42,49. |
| |
| Authors: | XIAO Lan |
| |
| Institution: | XIAO Lan (Wuhan Institute of Shipbuilding Technology,Wuhan 430050, China) |
| |
| Abstract: | In teaching practice of Cost Accounting course, students are found having difficulty in understanding and mastering the gradual stepped costing method and parallel closing method. Therefore, the writer in this essay makes comparison between the two cost calculation methods so as to help students get better understanding of the two methods and achieve better teaching effects. |
| |
| Keywords: | stepped method gradual costing Parallel closing |
| 本文献已被 CNKI 维普 等数据库收录！ |
