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第4章收入、成本和费用..........................................................4-14.1收入的确认计量原则·······························································4-14.1.1销售商品收入确认计量原则················································4-14.1.2提供劳务收入确认计量原则················································4-24.1.3让渡资产使用权收入确认计量原则·······································4-34.2主营业务收入········································································4-34.2.1销售商品及销售退回·························································4-34.2.2提供劳务收入··································································4-54.3其他业务收入········································································4-54.3.1销售原材料·····································································4-54.3.2收到出租包装物的租金······················································4-64.3.3没收逾期未退包装物的押金················································4-64.3.4采取收取手续费方式代销商品，取得手续费收入·····················4-64.4成本费用的确认计量原则·························································4-64.5生产成本···············································································4-74.5.1材料费用的归集和分配······················································4-74.5.2人工费用的归集和分配······················································4-84.5.3辅助生产费用的结转·························································4-84.5.4制造费用的结转·······························································4-84.5.5生产成本的结转·······························································4-94.5.6制造费用·········································································4-94.5.7费用的发生·····································································4-94.6主营业务成本······································································4-104.6.1分期收款销售································································4-104.6.2销售退回·······································································4-114.7主营业务税金及附加·····························································4-114.7.1计提税费·······································································4-114.7.2收到先征后返的税金·······················································4-114.8其他业务支出······································································4-124.8.1销售原材料···································································4-124.8.2出租包装物···································································4-124.8.3发生的其他业务支出·······················································4-134.9营业费用·············································································4-134.10管理费用·············································································4-144.11财务费用·············································································4-164.11.1确认利息·······································································4-164.11.2计算汇兑损益································································4-17第4章收入、成本和费用收入，是指公司在销售商品、提供劳务及让渡资产使用权等日常活动中所形成的经济利益的总流入，包括主营业务收入和其他业务收入。收入不包括为第三方或者客户代收的款项。按收入的性质，可以分为销售商品收入、提供劳务收入和让渡资产使用权等取得的收入。费用，是指公司为销售商品、提供劳务等日常活动所发生的经济利益的流出；成本，是指公司为生产产品、提供劳务而发生的各种耗费。公司应当合理划分期间费用和成本的界限。期间费用应当直接计入当期损益；成本应当计入所生产的产品、提供劳务的成本。公司应当将当期已销产品或已提供劳务的成本转入当期的费用；商品流通企业应将当期已销商品的进价转入当期的费用。4.1收入的确认计量原则4.1.1销售商品收入确认计量原则销售商品的收入，按照实际收到或应收的价款入账，并应在下列条件均能满足时予以确认：公司已将商品所有权上的主要风险和报酬转移给购货方；公司既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施控制；与交易相关的经济利益能够流入公司；相关的收入和成本能够可靠地计量。销售商品的收入，按公司与购货方签订的合同或协议金额或双方接受的金额确定。现金折扣在实际发生时作为当期费用；销售折让在实际发生时冲减当期收入。现金折扣，是指债权人为鼓励债务人在规定的期限内付款，而向债务人提供的债务减让；销售折让，是指公司因售出商品的质量不合格等原因而在售价上给予的减让。公司已经确认收入的售出商品发生销售退回的，应当冲减退回当期的收入；年度资产负债表日及以前售出的商品，在资产负债表日至财务会计报告批准报出日之间发生退回的，应当作为资产负债表日后调整事项处理，调整资产负债表日编制的会计报表有关收入、费用、资产、负债、所有者权益等项目的数字。4.1.2提供劳务收入确认计量原则在同一会计年度内开始并完成的劳务，应当在完成劳务时确认收入。如劳务的开始和完成分属不同的会计年度，在提供劳务交易的结果能够可靠估计的情况下，公司应当在资产负债表日按完工百分比法确认相关的劳务收入。完工百分比法，是指按照劳务的完成程度确认收入和费用的方法。公司在资产负债表日，如不能可靠地估计所提供劳务的交易结果，公司应正确预计已经收回或将要收回的款项能弥补多少已经发生的成本，从而确认收入。提供劳务收入，按照实际收到或应收的价款入账。劳务交易的结果在以下条件均能满足时能够可靠地估计：（1）劳务总收入和总成本能够可靠地计量；（2）与交易相关的经济利益能够流入公司；（3）劳务的完成程度能够可靠地确定。在采用完工百分比法确认收入时，收入和相关费用按以下公式计算：本年确认的收入＝劳务总收入×本年末止劳务的完成程度——以前年度已确认的收入劳务总收入一般根据双方签订的合同或协议注明的交易总金额确定。现金折扣应当在实际发生时作为当期费用。劳务的完成程度按下列方法确定：（1）已完工作的测量；（2）已经提供的劳务占应提供劳务总量的比例；（3）已经发生的成本占估计总成本的比例。在提供劳务交易的结果不能可靠估计的情况下，公司应当在资产负债表日对收入分别以下情况予以确认和计量：（1）如果已经发生的劳务成本预计能够得到补偿，按已经发生的劳务成本金额确认收入，并按相同金额结转成本；（2）如果已经发生的劳务成本预计不能全部得到补偿，按能够得到补偿的劳务成本金额确认收入，并按已经发生的劳务成本，作为当期费用，确认的金额小于已经发生的劳务成本的差额，作为当期损失；（3）如果已经发生的劳务成本全部不能得到补偿，按已经发生的劳务成本作为当期费用，不确认收入。4.1.3让渡资产使用权收入确认计量原则让渡资产使用权收入包括让渡现金使用权而收取的利息收入，转让无形资产（如商标权、专利权、专营权、软件、版权）等资产的使用权而形成的使用收入，以及出租固定资产取得的租金收入等。利息和使用费收入，应当在以下条件均能满足时予以确认：（1）与交易相关的经济利益能够流入公司；（2）收入的金额能够可靠地计量。利息和使用费收入，应按下列方法分别确定：（1）利息收入应按他人使用本企业现金的时间和适用利率计算确定；（2）使用费收入应按有关合同或协议规定的收费时间和方法计算确定。4.2主营业务收入本科目核算公司在销售商品、提供劳务及让渡资产使用权等日常活动中所产生的收入。月末，应将本科目的余额转入“本年利润”科目，结转后本科目应无余额。本科目按“集团内部收入”、“集团外部收入”设置二级明细科目。公司按照主营业务的种类设置下级明细科目。集团内部收入，核算公司向集团公司内部公司销售产品或提供服务的营业收入。集团外部收入，核算公司向集团公司外部公司销售产品或提供服务的营业收入。4.2.1销售商品及销售退回（1）采用交款提货的销售方式，在货物发运给购买方时，根据增值税发票、结算单据、装船记录表等：借：银行存款（实际收到的款项）贷：主营业务收入——集团外部收入——××产品（增值税专用发票上注明的销售金额）应交税金——应交增值税——销项税额（增值税专用发票上注明的税款）采用分期收款的销售方式，在商品的销售中，商品一次性交付，但货款分期收回。公司在商品交付后，按照合同约