| 浅谈产品召回制度的会计问题 |
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| 引用本文： | 徐孝刚.浅谈产品召回制度的会计问题[J].长春工程学院学报(社会科学版),2005,6(4):32-33. |
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| 作者姓名： | 徐孝刚 |
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| 作者单位： | 长春工程学院,管理学院,长春,130021 |
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| 摘 要： | 就产品召回业务引起的会计事项从召回前、召回发生时、和召回后几个方面研究了有关账务处理的方法和手段,并给出了另外一种处理模式的建议.
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| 关 键 词： | 产品召回制度 缺陷产品 完全成本法 |
| 文章编号： | 1009-8976(2005)04-0032-02 |
| 修稿时间： | 2005年11月1日 |
On the accounting problems of product recall system |
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| XU Xiao-gang.On the accounting problems of product recall system[J].Journal of Changchun Institute of Technology(Social Science Edition),2005,6(4):32-33. |
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| Authors: | XU Xiao-gang |
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| Abstract: | This article studies related methods of accounting treatment on the accounting accidents arising from the performance of product recall system before,during and after the products are recalled,and offers another treatment suggestion of pre,during and after product recall and gives another suggestion on treatment model. |
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| Keywords: | product recall system defective product absorption costing |
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