变动成本法与全部成本法损益差量研究

Study of the Differential Profit about Variable Costing and Full Costing

从变动成本法的基本特点出发，讨论了变动成本法与全部成本法损益差量的实质，并在此基础上推出了不同存货估价条件下的损益差量模型．该模型可供企业财会人员自核报表使用。

This article studies the essence of the differential profit of variable costing and full costing from the basic characteristic of Variable costing, and on this basis, draws a differential profit model under different conditions of the inventory estimated price. This model can be used by the enterprises accountants to check their statements and by the auditors to check the income statements.