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如何区分生产费用和期间费用
释义
法律分析:
区分生产费用和期间费用的方式:
1、生产费用应当计入产品成本,而期间费用直接计入当期损益。
2、生产费用是一定时期内生产经营活动所耗费的物化劳动和活劳动的总和,期间费用是指不能直接归属于某个特定产品成本的费用。《中华人民共和国安全生产法》第四条
生产经营单位必须遵守本法和其他有关安全生产的法律、法规,加强安全生产管理,建立、健全安全生产责任制和安全生产规章制度,改善安全生产条件,推进安全生产标准化建设,提高安全生产水平,确保安全生产。
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更新时间:2025/7/22 0:45:05