新会计准则下的废品损失核算

On the Accounting of Rejection Loss under New Accounting Standards

目前我国在废品损失的核算中,将全部损失计入产品成本,这样违背了新会计准则的一些规定,也不利于产品成本的计算与废品的控制。西方国家在废品损失的核算中,能够根据废品产生的不同原因进行不同的处理,这种做法更为合理,值得我们借鉴。

According to China's current rejection loss accounting method.all the losses are included in the product cost,which violates some principles of new accounting standards,and adds to difficulty in calculation of product cost and rejection control.In western countries,however,rejection losses are customarily handled in light of specific rejection reasons.This is better justified,and can serve as a reference for China's accounting sector.