摘要
通过正确区分成本和费用的概念,进而可以明确产品成本和生产费用、生产成本和制造费用、期间费用和生产费用之间的区别和联系。
By distinguishing the concept of costand expense correctly, this paper explicits the differences and relations between product cost and production expense, production cost and manufacturing expense, as well asperiod expense and production expense.
关键词
成本
费用
产品成本
生产成本
cost
expense
product cost
production cost
