Cost Accounting Practice (""Twelfth Five-Year"" Planning Textbook Project of Higher Vocational and Professional Education of Industry and ... Vocational Education) (Chinese Edition)

This book designs 9 teaching items from the easy to the difficult according to enterprise technological process and product production type. This book includes cost entry, accumulation and distribution of element cost, accounting of comprehensive cost, product cost distribution between end product and unfinished product and emphasizes the basic method and supplemental method of product cost calculation together with preparation and analysis of cost report. This book can be as a teaching book of financial major in higher vocational and technical schools, and also can be used for accountants reference, learning and training.