藍(lán)圖設(shè)計(jì)blue print02演示presentations cas與harp的差異翻譯26sep

HARP的差異//GAPbetweenCASandBusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)PracticeinCostofGoodsRevenuesfromby-productsandexternalservice.e.g.wastedtrap,wastedoilbarrel,salesofkilnashandsalesrevenuesownpower會(huì)計(jì)準(zhǔn)則應(yīng)用指南》—6051其他業(yè)《CASNO14—Revenues《CASprincipleguidelines》—appendix6051RevenuesfromOtherBusiness。Reflectedbeforeoperating5By-productsandotherRecordedinrelevantcostcenter,andreduceproductioncosts.Revenuesfrombyandexternale.g.wastedstrap,wastedoilbarrel,kilnashandsalesrevenuesfromowSalesofBusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)Practicein《CASNO14—Revenues《CASprincipleguidelines》—appendix6051RevenuesfromOtherBusiness。Salesofrawmaterialswhichoriginallyshouldbeconsumedduringtheproductionperiodarerecorded“RevenuesfromOtherBusiness”andreflectedbeforeoperatingprofit.Reducethecostof“rawmaterials”andleadtothemaindifferencebetweenHARPandCASAffecttaxduetotdifferenceremaininventorieswhichProvisionandallowanceforwearCAS:Norelevant.1RecordprovisionforwearpartsproductioncostaccordingtoHuaxindoesnotrecordTheimpactonprocosthappensbtwosituations.effectontaxatBusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)Practiceinvolumeineveryperiod.Whenwearpartsisactuallyreced,utilizethewearpartprovision.Sumofthewearpartsprovisionandactualcostofwearpartsgoesintoproductioncostsofthatforwearparts,buttheactualwearpartscostgoesintothatperiod’sproductioncost.ProvisionandamortizationforFixedcostCAS:Norelevant1固定費(fèi)用的準(zhǔn)備和攤銷(xiāo)ProvisionandamortizationforFixedMakeprovisionforfixedcostofnts(suchassalary)whichhaveseasonalshutdown.Itwillaffectproductioncostandbereflectedbeforeoperating有EffectonBusiness

Practicein

對(duì)生對(duì)稅產(chǎn)成收有本有

的RefundableVATfromthegeneralusageofresource;

《CASNO.16— ernmentgrants》and《CASprincipleguidelines》—appendix6301non-operating 與當(dāng)期收益相關(guān) ernmentgrantsrelatedtocurrentWhenreceivedcreditsideis“non- e”andithasnoeffectonproductcostsandshouldbereflectedbelowoperatingprofit.：

如不發(fā)達(dá)地區(qū)或特殊項(xiàng)目補(bǔ)WhenrefundableVATfromthegeneralusageofresourceisreceivedreductionofrawmaterialscostsleadtoreduceproductcosts. ernmentgrantsdonotimpactproductcosts:Forexample:refundofbulkcementspecificfundisrecordedin“othercostcenterexpenses”inthecostcenterwhichshouldberesponsibleforthe

RefundableVATfr usageoresourcehaseffecduetothedifferenremainedininvenwhicharenotBusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)Practiceinernmentgrantsrelatedtoassetsornon–currentrevenues:Whenreceivedcreditsideise”andithastobeamortizedduringtheusefullifeoftheassets.theentryis:DR:deferred eCR:non-operating NoeffectonproductcostsbereflectedbelowoperatingIftheernmentgrantisforpoorareasorotherspecialprogramsitisrecordedin“othercostcenterexpenses”inthegeneralmanagementwithinadministration.4號(hào)—<CASNO#4-Fixedassets>exnationChaper5NO#性支出VS資本性支HARPiftheprojectexpectedtoHaseffecton，launchedManyprojectshouldcapitalizationin ifshouldbe化，否則費(fèi)用化。因CASprojectdoesHARPduetobelaunchedBusiness

Practicein

對(duì)生對(duì)稅產(chǎn)成收有本有

的IftheexpenditureofPPEafterwardmeetstheconditionsofdefinitionofPPE,Itshouldbecapitalizedandatthesametimethecarrying-valueofthere shouldbewrittenoff.ButthemaintenanceexpenserelatedtoPPEwhichdoesnotmeettherulesofcapitalizationshouldbe（一）的累計(jì)折舊和減值準(zhǔn)備轉(zhuǎn)銷(xiāo)，將固定資產(chǎn)舊。發(fā)生的后續(xù)支出，通過(guò)“在建工程“科到預(yù)定可使用狀態(tài)時(shí)，再?gòu)脑诮üこ剔D(zhuǎn)為固定資產(chǎn)，并按重新確定的使用 (-)theexpenditureofPPEafterwardGrossvalue,accumulateddepreciationandprovisionforimpairmentofPPEshouldbewrittenoffandtherestvalueofPPEshouldbetransferredinto“CIP”andstopdepreciation.TheexpenditureofPPEafterwardgoesthrough“CIP”.WhenthePPEcanbeusedthentransferinto

MaintenanceVScapitalization Makedecisionbasedonthecapitalizeddecisiontree. Iftheexpendituremeetstherequirementsofcapitalization,itshouldbecapitalized,otherwise,itshouldbeexpensed.ManyexpenditureofcapitalizationinCASshouldbeexpensedinHARPduetohighcapitalizationthreshold.Ifmajormaintenanceandupdatemeettherequirementsofcapitalization,theyshouldbecapitalized,otherwise,theyshouldbeexpensed.ButasformajormaintenanceCASdoesnotrequire

shouldbe

viceversa, thedwillbedeferredtofuturethroughBusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)Practicein“PPE”from“CIP”isneeded,andtheusefullife,netscrapvalue depreciationmethodareneededtobeDailymaintenanceandmajormaintenanceistomakePPEinnormalworkingstatusandcannotcreatefuturebenefits,therefore,theydonotmeettherequirementsofcapitalizationbutbedirectlyexpensedwhenincurred.capitalization.so,thereisdifferencebetweentwocases.《企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用指南》—公允價(jià)值變動(dòng)損益,直接計(jì)入損益表,在營(yíng)無(wú)無(wú)NoeffectonBusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)PracticeinChangesinFV《CASprincipleguidelines》—appendix e(loss)ofChangesinFVisbookedintoISandreflectedbeforeBookedinto“financial 113-115)belowoperatingprofit. Allocateddividendleadstoe2Directlybookedinto“Investment beforeoperatingprofit.Bookedinto“dividendsearned”(line110-112)belowoperatingprofit.無(wú)無(wú)NoeffectonPropertyinsurance4號(hào)-<CASNO4#-Fixedassets><CAS Bookedinto“disposalofPPE”andthene(loss)”andreflected和其他收入”,若索賠資產(chǎn)在生產(chǎn)類(lèi)成Propertyinsurancerefundisbookedinto“by-productandotherrevenue”inthecostcenterwhichtheassetsarelocated.IftheassetsarelocatedhaseffectontaxdthedifferencereminventorieswhichBusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)Practiceinthecostcenterrelatedtoproduction,itleadstothedifferenceofproduct《AccountingStandardforBusinessEnterprisesNo.1–Inventories》Allowanceforobsolescenceofallinventories（notonlysparepart）arebookedinto“Inventoryfallingpricereserves”of“Impairmentofassets”,andreflectedbeforeoperatingprofit.Onlysparepartinventoryissubjecttoallowanceforobsolescence,whichischargedto“allowanceforobsolescenceofspareparts”,themountofallowanceiscalculatedaccordingtothe ageofthespares.Otherinventorieswillbereflectedasnetvalueafterobsolescenceinbalancesheet,and“Inventory有有有Business對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)Practiceinpricereserves”isn’tbeused.Thewritedowntonetrealizablevalueisdirectlyrecordedinto“otherprovisionandwrite-off”attherespectivecostcenters,whichwillaffectcostofgoodsinvestmentonstock《企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用指南》-6701資《CASapplicationguideline》-appendix6701ImpairmentofassetTheallowancesforimpairmentofinvestmentsarebookedto“Stockrightsinvestmentdepreciationreserves”of“impairmentofasset”,whicharereflectedbeforeoperatingprofit, anddeterminedbytheamountofinvestmenttoassociatecompaniesandthirdparties.“-”（行）Onlyimpairmentofinvestmenttoassociatecompaniesneedtobecalculated,andchargedinto“impairmentofinvestment”in statement(line124)afteroperatingLong-terminvestmentonstockwillbereflectedasnetvalueafterimpairmentinbalancesheet.無(wú)無(wú)Business對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)PracticeinFixedassets業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用指南》—1801長(zhǎng)期要求場(chǎng)地恢復(fù)準(zhǔn)備金資本化:(見(jiàn)下一條)《AccountingStandardforBusinessEnterprisesNo.4-Fixedassets》,《CASapplicationguideline》-appendix1801Long-termdeferredandprepaidSiterestorationcostsneedtobeCASaccountingstandardhavenodefinitionaboutstripcost.HARP要求場(chǎng)地恢復(fù)準(zhǔn)備金、采準(zhǔn)剝HARPdefinessiterestorationcostsandstripcost toPPE.Stripcostischargedtolong-termdeferred“provisionforsiterestorationcosts”isnotsetuptemporarily.Therearenodifferenceelse.無(wú)無(wú)Siterestoration4號(hào)—固定資HARP從上線即開(kāi)始計(jì)提“場(chǎng)地恢復(fù)準(zhǔn)準(zhǔn)備金”。故生產(chǎn)成本相對(duì)HARP較有有Business對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)Practicein《AccountingStandardforBusinessEnterprisesNo.4-Fixedassets》thirdruleTheamountofcostsfortheremovalofPPEshouldbethepresentvalueoftheexpendituresexpectedtobeincurredtosettletheobligation,whichisbookedtofixedassetandanticipationliabilitiesHARP每年會(huì)對(duì)場(chǎng)地恢復(fù)準(zhǔn)備金進(jìn)行財(cái)務(wù)上的展開(kāi),提高場(chǎng)地恢復(fù)準(zhǔn)備金余HARP:siterestorationcostsarecalculatedeveryperiodaccordingtoextractionvolumefromHARPimplemented.Therefore,thecostofgoodsproducedofHARPishigherthanCAS.“provisionforsiterestorationcosts”isnotcalculatedTherefore,thecostofgoodsproducedinHuaxinislowerthanHARP.Strip《AccountingStandardforBusinessEnterprises》havenodefinitionaboutit.Stripcostincurrednomatterduringnewprojectstructureperiodandproductionperiod,canbecapitalizedifitqualifiescapitalizationthreshold.Theamountofstripcostiscalculatedaccording本化項(xiàng)目,并按年Stripincurredin有有Business對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)Practiceinliveischargedtoproductioncost.StripcostincurredduringnewprojectstructureperiodisbookedtoPPE,anddepreciatedaccordingtofixednumberofyear.Therefore,thecostofgoodsproducedinHuaxinisdifferentHARP.Fixedasset4號(hào)—固定資產(chǎn)》對(duì)于《AccountingStandardforBusinessEnterprisesNo.4-Fixedassets》Therearenodefinitions5000美Thecapitalizationthreshold2000Thethresholdisaboveandequal有有HARP的資本HABusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)PracticeinbuildingandinstallationsandmachinesisaboveorequalUS20000;thecapitalizationthresholdoffurniture,vehiclesandtoolisITITcostIT資本化內(nèi)容沒(méi)有《AccountingStandardforBusinessEnterprises》havenodefinitionaboutit.HARP對(duì)資本化內(nèi)容有明確規(guī)定，對(duì)ITIT部分和經(jīng)營(yíng)部HARPhasdefinitionaboutCAPEX,BEPwithhighITcomponentisdividedtotechnicalcostandcommercialcost,arecapitalizedandreflectedintherespectivecost有有DepreciationandamortizationofPPE.4號(hào)—固定資產(chǎn)》《AccountingStandardforBusinessEnterprisesNo.4-Fixedassets》TherearenodefinitionsaboutusefulHARP固定資產(chǎn)有具體的折舊年限或HARPhavedefinitionaboutlivesandconfineofHARP中的折舊年The有有Business

Practicein

對(duì)生對(duì)稅產(chǎn)成收有本有

的reservesofPPE

of《企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用指南》—?！禖ASapplicationguideline》-appendix1603impairmentofasset.DepreciationreservesofPPEreflectsbeforeoperatingprofit,donotaffectcostsofgoodproduced.

105行“固定資產(chǎn)Fixedassetsdepreciationreservesarenotcalculated,whenassetvalueiswrittenoff,itwillberecordedin“depreciationofPPE”line105reflectedinrespectivecostcentrewhereassetislocated.Fixedassetsusedintheproductionoperationaffectcostsofgoodsproduced.

ageandmethodofsameassetaredifferentHARPandHuaxin,whichaffectscostsofgoodsproduced.

Business

Practicein

對(duì)生對(duì)稅產(chǎn)成收有本有

的固定資產(chǎn)處置(含報(bào) ,轉(zhuǎn)讓,或Fixedassetdisposal(reject,transfer,sale,destroy

《企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用指南》—《CASapplicationguideline》-appendix1606LiquidationoffixedassetsWhenfixedassetneedtobedisposed,thefixedassetisbookedto“l(fā)iquidationoffixedassets,gainsorlossesondisposalofPPEarerecordedtonon-operatinge/cost,arenotreflectedcostsofgoodproduced.

發(fā)生報(bào)廢,毀損時(shí)，資產(chǎn)注銷(xiāo)先進(jìn)入105行“固定資產(chǎn)折舊和沖銷(xiāo)”,在資產(chǎn)處置若導(dǎo)致利得,(收入抵105行“固定資產(chǎn)折舊和沖銷(xiāo)”后)進(jìn)126行“固定資產(chǎn)的處置利得或損失”,不影響生產(chǎn)成本。處置若導(dǎo)致?lián)p失,處置凈損失(收入抵105行“固定資產(chǎn)折舊和沖銷(xiāo)”后)進(jìn)126行“固定資產(chǎn)的處置利得或損失”,不影響生產(chǎn)成本。 –帳面凈值–處置費(fèi)用Thewrite-offsPPEarerecordedin“depreciationofPPE”(line105)firstlyintherespectivecostcentrewherethePPEarelocated,whenthePPEBusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)PracticeinarerejectedandThegainsfromPPEdisposal( deductedline105“depreciationofPPE”)arerecordedto“gains(losses)ondisposalofPPE”(line126)andtheydonotaffectcostsofgoodsThelossesfromPPEdisposal edeductedline105“depreciationofPPE”)arerecordedto“gains(losses)ondisposalofPPE”(line126) andtheydonotaffectcostsofgoodsproduced.Netgains/lossesdisposalofPPE=sellingprice–accountingbookingnetvalue-disposalcostsFixassetphysical54《AccountingStandardforBusinessHARP計(jì)入“固定資產(chǎn)折舊和攤銷(xiāo)”，在有有Business對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)PracticeinrprisesNo.4-Fixedassets》exnationchapterNo.5sectionNo.4《CASapplicationguideline》-appendix6711non-operatingcost《AccountingStandardforBusinessEnterprises》:fixedassetsinventorygainsarerecordedto“Prioryear adjustment”,anddonotaffectcostofgoodproduced;fixedassetsinventorylossesarechargedto“non-operatingcosts”anddonotaffectcostofgoodHARP:thegainsorlossesarerecordedto“depreciationoramortizationofPPE”inthecostcentrewheretheassetsarelocated,donotaffectcostofgoodproduced.調(diào)整”[PWC仍有保留].Arefixedassetsinventorygainsrecordedto“Prioryear Fixedassets《企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用指南》-6301無(wú)無(wú)MakenoBusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)PracticeinfromCASApplicationGuideline-Appendix6301:Non-operating Gainsfromthedonationsarerecordedin eStatement:Line128-Other e(expenses)CAPEXwrite-offtheexistingassetthatisbeingreced4號(hào)——CASNo.4–FixedCASApplicationGuideline-Appendix1606:Disposaloffixedassets折舊攤銷(xiāo)(105行)eStatement:Line105-DepreciationandamortizationofPPE無(wú)無(wú)MakenoConstructionin52自建固定資產(chǎn)的成本,由建造該項(xiàng)資產(chǎn)達(dá)HARP根據(jù)資本化起點(diǎn)來(lái)判定是否資，AftertheAffecttaxationbecTheitemsthatarebecapitalizedarerecordedBusiness

Practicein

對(duì)生對(duì)稅產(chǎn)成收有本有

的《企業(yè)會(huì)計(jì)準(zhǔn)則第38號(hào)——首次執(zhí)行企業(yè) CASNo.4–Fixedassets:Chapter5,Section2Self-constructedassetscomprisesalltheexpenditureoccurredbeforetheassetsarereadyfortheirintendeduse,i.e.,theconstructionmaterials,laborexpenses,relatedtaxesandlevies,capitalizedborrowingcostsandallocatedoverheadTheexpensesincurredinanenterpriseduringitspreparationperiodshallbeaccountedforasorganizationexpenses.Theyarerecordedadminexpenseswhen

密相關(guān)的開(kāi)辦費(fèi)不能資本化,而必須在發(fā)生的當(dāng)月費(fèi)用化，與中方相同。Inthecaseofself-constructedassets,allcostincurreddirectlyattributabletotheproject-includinglabor,materialsandcomponents,insurance,propertytaxesandsimilarcosts-shouldbecapitalizedaspartofthecostoftheasset.Start-upcostsassociatedwithopeninganew ntandnotcloselyrelatedtotheconstructionofthe itselfcannotbecapitalizedandhavetobeexpensedintheperiodthey

projecthasbeenauthorized,allthecostassociatedwiththeprojecthavetobecapitalizedaspartofthecostofthatproject,asconstructioninprogress.Nomaterwhattheamountsarebigor

Business對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)PracticeinCASNo.38–FirsttimeadoptionofCAS,Chapter2,Section4:ForbusinessenterprisesthatadoptCASfirsttime,thebalanceoforganizationexpensesshouldbewrittenoffinthefirstmonthaftertheoperationstarts.HARP計(jì)入“固定資產(chǎn)折舊和攤銷(xiāo)”，在CASNo.8–ImpairmentofassetsCASApplicationGuideline-Appendix6711:Non-operatingexpensesBelowoperatingprofitandhavenoeffectonproductioncost.–高管成本中心反映,不影響生 eStatement:Line-DepreciationandamortizationofPPEwiththeCompulsorySub-TypeofCost“Write-offsofPPE”:Theirregularwrite-off(e.g.impairments)ofoperatingproperty,ntandequipment(PPE).AlsoDependingonthedeferentcase.Business

Practicein

對(duì)生對(duì)稅產(chǎn)成收有本有

的unusualwrite-offsofconstructioninprogressandidleassets.Aboveoperatingprofitandhaveeffectonproductioncost.Minorprojectsshouldberecordedinthecostcenterwheretheassetislocated.IthaseffectonproductionLong-terminvestmentprojectsarerecordedinadminexpenseswiththecostcenter“GeneralManagement”.Ithasnoeffectonproductioncost.Impairmentof

CASApplicationGuideline-Appendix6701:recordedin“Impairmentofassets-ImpairmentofCIP”.Ithasnoeffectonproductioncostandcanbereflected

105行“固定資產(chǎn)折舊和攤銷(xiāo)”,在營(yíng)業(yè)利潤(rùn)之前反映.–高管成本中心反映,不影響生

MakenoBusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)PracticeinaboveoperatingNoprovisionforitandwrite-offassetvaluedirectly.Ifpermanentimpairmentoccurred,theassetshouldbewrittendowntorecoverablevalueaboveOperatingProfitintypeofcost'DepreciationandAmortizationofLong-TermOperatingAssets'.Minorprojectsshouldberecordedinthecostcenterwheretheassetislocated.IthaseffectonproductionLong-terminvestmentprojectsarerecordedinadminexpenseswiththecostcenter“GeneralManagement”.Ithasnoeffectonproductioncost.thresholdfor6號(hào)—CASNo.6–IntangibleAssets:definecapitalizationthreshold。Goodwill(Line36)2000人民HABusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)PracticeinshouldonlybecapitalizedifitsinitialvalueexceedstheequivalentofUSDOtherIntangibleAssets(Line37)AdditionalotherintangibleassetsshouldonlybecapitalizedifitsinitialvalueexceedstheequivalentofUSD20,000anditsexpectedusefullifeismorethan1year.Goodwill(line36),otherintangibleassets(line37)andotherlong-termassets(line39):CostgreaterthanorequaltoUSD20,000AssameasfixedthresholdforintangibleassetsinHuaxinisRMB2,000.However,theruleisnotcompliedstrictlyinpractice.Manyitemsthatshouldbecapitalizedwereexpensed,sotheprofitswereCapitalizationthreHARPissohightgreatdealofassecapitalizedinHuabeexpensedaccoHARP.Therefore,differenceswillhagreatimpactonImpairmentBusiness

Practicein

對(duì)生對(duì)稅產(chǎn)成收有本有

的

CASNo.8–Impairmentofassetsrecordedin“Impairmentofassets-Impairmentofintangibleassets”.Ithavenoeffectonproductioncostandcanbereflectedbeforeoperatingprofits

106行“其他長(zhǎng)期資產(chǎn)折舊和攤Thereisnoaccountcalled“Impairmentofintangibleassets”inHARP.Impairmentofintangibleassetsisrecordedin“DepreciationandAmortizationofLong-TermOperatingAssets”withthecompulsorysub-typeofcost“Write-offsotherlong-termassets”:Theirregularwrite-off(e.g.impairments)ofotherlong-termoperatingassetsincludingpatentsandcopyrightsandminingconcessions.

haveanimpactonrevenuebecausedifferencesareincImpairmentof

107行“商

對(duì) 沒(méi)有影響產(chǎn) MakenoBusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)PracticeinCASNo.8–Impairmentofassets：Chapter6recordedin“Impairmentofassets-Impairmentofgoodwill”.Ithavenoeffectonproductioncostandcanbereflectedaboveoperatingprofits eStatement:Line-ImpairmentofTheimpairmentofgoodwillmustbecarriedoutbyaGroupreportingunitonanannualbasis.Animpairmentlossisonlyrecognizedwherethecarryingamountofgoodwillexceedsitsrecoverableamount.IthavenoeffectonproductioncostandcanbereflectedaboveoperatingCurrentassetsphysicalCASNo.1–Inventories:Para21Afterstocktaking,notonlytheoverage2recordedinthecost有haveanimpactonrevenuebecausedifferencesareincBusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)Practiceinshortageofcurrentassetsarerecordedin“administrationexpenses”,anddonotaffectcostofgoodproducedwiththetypeofcost“OtherProvisionsandWrite-Offs”andaffectcostofgoodproduced102差旅費(fèi),招待費(fèi)進(jìn)入用CASApplicationGuideline-Appendix6602:AdministrationexpensesCASNo.9–EmployeeCompensation:Chapter10,Section2TravelandEntertainmentexpensesarerecordedintoAdminexpenses.Doesnotaffectproductioncosts.“其他人工費(fèi)用”，影響生產(chǎn)成“其他成本中心費(fèi)用”，影響生7Businesstravelexpensesarerecordedintherelevantcostcenterwiththetypeofcost“OthernelExpenses”andthenaffectproduction3Entertainmentexpensesarerecordedintherelevantcostcenterwiththetypeofcost“OtherCostCenterExpenses”andthenBusinesstravelexpensesandexpensesofnelarereflectedinexpenses”andhaveoneffectonproductioncostBusiness對(duì)生產(chǎn)成本有對(duì)稅收有對(duì)PracticeinDistributionPackagingcostse.g.costsofpackageworkshopCASApplicationGuideline-Appendix6601:SalesexpensesCASNo.1–InventoriesCASExnation:Chapter2Packagingcostisrecordedin產(chǎn)品的包裝費(fèi)用在儲(chǔ)運(yùn)成本的成本類(lèi)型“包裝材料”（只適用Thetypeofcost“PackingMaterial“isonlyapplicableforcostcenter“shipstation”fordistributioncostPackingCosts(includinginboundPackagingcostisrecordedinSale無(wú)無(wú)Business

Practicein

對(duì)生對(duì)稅產(chǎn)成收有本有

的

relatingtotheusageofpackingmaterialpurchasedforuseinthedistributionprocess.Inventories(Lines15-19):Costsforbagging(includingcostofthebags)are,inthecaseofbaggedcement,partoftheinventoryvalue ProductiontransferForexample:thefreightfeeoftransferproductionfromntto

CAS-appendix6601sales

水泥和熟料的儲(chǔ)運(yùn)成本 DistributioncostofClinkerandCementThecostoftransferproductiontocustomerindividedroad,railwayandwaterwayandchargedtothedistributioncost.

Inhuaxindistributioncostchargedtothe,Intheendofmonthwas

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