| 两种成本法下税前利润差额变化规律探讨 |
| Study on the Changing Rule of the Difference Between Pre tax Profits Calculated by Two Cost Methods |
| 投稿时间：2014-12-25 |
| 中文关键词:变动成本法 完全成本法 税前利润 差额 |
| 英文关键词:variable costing full costing per tax profit difference |
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| 中文摘要: |
| 由于变动成本法和完全成本法计算产品成本时对固定制造费用的处理不同，使得两种成本法下的税前利润出现差额，一些学者认为利润差额的变化规律是由产品产销量或期末产品存货量决定的。通过实例验证，这种认识存在理论瑕疵。应用公式推导得出结论，此利润差额变化规律只能由期初、期末存货固定生产成本决定。 |
| 英文摘要: |
| Due to the different calculation between variable costing and the full costing on the fixed manufacturing cost, there is a difference between pre tax profits calculated by two cost methods. Some scholars believe that the changing rule of the profit difference is decided by the production and sale volume of the product or ending inventory volume of the product, while which is found that there is a theoretical defect through carrying out the example verification. The results are concluded by using formula derivation to show that the profit difference is decided only by the production cost of beginning and ending inventories. |
| 邢 如 其.两种成本法下税前利润差额变化规律探讨[J].石家庄铁道大学学报(社会科学版),2015(3):20-23,29. |
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