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檢測行業成本如何計算

發布時間: 2024-12-18 10:35:55

① 檢測行業如何核算成本

企業確認銷售商品、提供勞務等主營業務收入時應結轉的成本，通過「主營業務成本」科目核算。本科目可按主營業務的種類進行明細核算。期末，應將本科目的余額轉入「本年利潤」科目，結轉後本科目無余額。

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