Constitute of cost items of coal enterprise and accounting of its special business
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摘要: 简要介绍了煤炭产品成本核算对象,从原煤的资源成本、生产成本、安全成本、环境治理和补偿成本、洗煤和配煤的加工成本以及转产发展成本等方面阐述了煤炭产品成本项目构成,分析了煤炭产品成本中特殊业务的核算处理, 包括煤炭资源价款核算和维简费、安全费用等专项基金的核算。Abstract: The paper briefly introduced objects of cost accounting of coal products, and discussed constitute of cost items of coal products from costs of raw coal resource, production, safety, environmental governance and compensation, coal washing and blending and transforming development. It also analyzed accounting measure of special business of costs of coal products, including accounting of price of coal resources, production maintenance fee and safety fund fee.
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