逐步结转分步法与平行结转分步法的比较

摘要

作者在高职成本会计教学中，感到学生对产品成本计算的逐步结转分步法和平行结转分步法的理解和掌握有些难度。为此，作者拟将逐步结转分步法和平行结转分步法进行比较和总结，以帮助学生更好地理解和掌握，达到较好的教学效果。%In teaching practice of Cost Accounting course ,students are found having difficul-ty in understanding and mastering the gradual stepped costing method and parallel closing method .Therefore ,the writer in this essay makes comparison between the two cost calcula-tion methods so as to help students get better understanding of the two methods and achieve better teaching effects .