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2016山东会计从业资格考试《会计基础》知识点：费用

来源：环球网校 时间：2016/1/7 17:19:26 作者：环球网校

<p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">2016年山东会计从业资格考试正在紧张进行中，<a href="http://gxhqwx.soxsok.com/" target="_blank"><strong><span style="color:#E53333;">环球网校会计从业资格证</span></strong></a>小编整理了以上《会计基础》复习资料供大家参考，希望对广大考生有所帮助，祝大家学习愉快，梦想成真！</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#003399;line-height:2;"><strong>1.定义和特征</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">费用是指公司在平时活动中发作的、会致使所有者权益削减的、与向所有者分配利润无关的经济利益的总流出。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#E56600;line-height:2;"><strong>特征：</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">（1）费用是公司在平时活动中发作的；</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">非平时活动→丢失（如地震、罚款开销）</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">（2）费用会致使所有者权益的削减；</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">（3）费用是与向所有者分配利润无关的经济利益的总流出。（分配股利不属于费用）</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#003399;line-height:2;"><strong>2.费用的承认条件</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">费用的承认除了应当契合定义外，较少应当契合以下条件：</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">（1）与费用有关的经济利益应当很可能流出公司；</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">（2）经济利益流出公司的结果会致使财物的削减或许负债的增加；</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">（3）经济利益的流出额能够牢靠计量。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#003399;line-height:2;"><strong>3.费用的分类</strong></span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">费用包含出产费用与时期费用。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">出产费用是指与公司平时出产经营活动有关的费用，按其经济用途可分为直接资料、直接人工和制造费用。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">时期费用是指公司本期发作的、不能直接或直接归入商品出产成本，而应直接计入当期损益的各项费用，包含管理费用、销售费用和财务费用。</span> </p> <p> <br /> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;">上一篇：<a href="http://gxhqwx.soxsok.com/news/404444/" target="_blank"><span style="color:#337FE5;">2016年全国会计从业资格考试报考指南之报考手续</span></a></span> </p> <p> <span style="font-family:SimSun;font-size:14px;color:#000000;line-height:2;"></span> </p>

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