1 Why is cost of main business not a cost account? 10

The so-called cost account refers to the production cost and period expense account, such as: production cost, manufacturing expense, management expense, financial expense, sales expense, etc.

The cost of the main business is the same type of account as the income of the main business, the tax and surcharge of the main business, which is the accounting of profit and loss (profit or loss), and naturally does not belong to the cost account.

The cost of main business is calculated as the cost of sales carried forward from the sale of products and the provision of labor services.

Classification of cost accounts:

Cost accounts can be further divided into direct crediting cost accounts and allocation-crediting cost accounts according to whether they need to be allocated.

The accounts directly credited to the class cost mainly include: production costs (including: basic production costs, auxiliary production costs), etc.;

The allocation to the cost account mainly includes: manufacturing expenses, etc.

The cost of main business reflects the actual cost incurred by the enterprise in operating the main business, which belongs to the profit and loss account. Cost accounts are accounting accounts that reflect costs and expenses, are used to account for the occurrence and collection of costs, and provide cost-related accounting information. The different contents of costs and expenses can be divided into production costs and manufacturing expenses.

When actually incurred, it will be transferred to the corresponding main business or other business costs. Therefore, the cost of the main business does not belong to the cost account.

The cost of main business refers to the cost that should be carried forward when an enterprise recognizes the income from its main business, such as the sale of goods and the provision of labor services. The main business cost of an industrial enterprise is the "cost of product sales", which is carried forward from the accounts of "finished products", "self-made semi-finished products", "goods issued by installments", and "production costs".

Because the cost of the main business is relative to the income of the main business, that is to say, there is a cost if there is income; It is used to calculate the costs incurred by the daily activities of the enterprise in selling goods, and it should be transferred to the profit of the current year at the end of the period.

The cost account is an account that reflects the cost collection and calculation process of the enterprise's inventory in the process of obtaining or forming. There is an essential difference between the main business cost and the cost account in the definition, so the main business cost is not a cost account.

The cost of main business refers to the direct cost that the company must invest in the production and sale of products or services related to the main business, mainly including raw materials, labor costs (wages) and depreciation of fixed assets. "Cost of Principal Operations"It is used to calculate the actual costs incurred by an enterprise in its daily activities such as selling goods, providing services, or transferring the right to use assets. "

Cost of Principal Operations"Under the account, a sub-ledger should be set up according to the type of main business for detailed accounting. At the end of the period, the balance of this account shall be transferred into"Profit for the year"account, after the carryover, there should be no balance in this account.

The cost account is an account that reflects the cost collection and calculation process of the enterprise's inventory in the process of acquisition or formation. It reflects the outflow of economic benefits from enterprises for the production of products and the provision of services. It indicates the consumption of the economic resources of the enterprise for a certain cost calculation object (such as a certain product, a certain type of product, a certain batch of products, a certain production step, etc.).

Correct] The "cost of main business" account is a profit and loss account, which is used to calculate the cost that should be carried forward when the enterprise confirms the main business income such as the sale of goods and the provision of funny services. Therefore, the statement of this question is wrong.

<> main business cost refers to the cost incurred by an enterprise in recurring activities such as selling goods and providing labor services. Enterprises generally transfer the cost of goods sold and services provided to the cost of the main business at the end of the month, when confirming the income from the sales of goods and the provision of services, or at the end of the month. Enterprises should set up a "cost of main business" account, which shall be used to calculate the actual costs incurred by the enterprise due to the daily activities such as selling goods, providing labor services or transferring the right to use assets, etc., and debit this account and credit the accounts such as "inventory goods" and "labor costs".

At the end of the period, the balance of the main business cost will be transferred to the "current year's profit" account, and the "current year's profit" will be debited and credited to the account.

The cost of main business belongs to the profit and loss account, which accounts for the necessary costs incurred by the enterprise to obtain income. The cost needs to be matched with the income, and the matching principle requires that the income and cost should belong to the same accounting period, and the cost needs to be directly related to the income, and the enterprise profit can be accurately calculated through the ratio of income and cost.

Hope mine is helpful to you.

It doesn't belong. In the chart of accounts, there are five categories: assets, expenses, owners' equity, costs and profits and losses.

The cost of principal business is an item on the income statement of an enterprise, which reflects the actual cost of the products or services that have been sold in the current period. The cost of main business should be: profit and loss account.

The cost of main business refers to the cost incurred by an enterprise in its business activities such as selling goods and providing labor services. Enterprises generally transfer the cost of goods sold and services provided to the cost of their main business when they confirm the income from their main business, such as the sale of goods and the provision of labor services in advance, or at the end of the month. Enterprises should set up"Cost of Principal Operations"The account is used to calculate the actual costs incurred by the enterprise due to the daily activities such as selling goods, providing labor services or transferring the right to use assets, and the account is debited and credited"Inventory items"、"Labor costs"and other subjects.

At the end of the period, the balance of the cost of the main business is transferred"Profit for the year"Accounts, debits"Profit for the year", credit the account, and carry forward,"Cost of Principal Operations"There is no balance on the account.

Investors should first clarify the composition of the company's main business costs and the proportion of each part, and secondly, Lu Shi should judge the change trend of the composition of the main cost bend book item by item, such as for the manufacturing industry, labor and depreciation costs usually do not change much, and the procurement cost of raw materials and parts is the key object of analysis, for example, the refined copper **, which accounts for nearly 2 3 of the main cost of the cable industry, will have a significant impact on profits even if there is a 10% fluctuation. The company can effectively reduce the main operating costs through scale effect and internal control.