运营 来源:互联网 时间:2023-04-26 05:57:43
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1、营业成本是指企业为生产产品提供劳务等发生的可归属于产品成本,劳务成本等的费用,应内当在确认。
2、销容售商品收入,提供劳务收入等时,将已销售产品以提供劳务的成本等计入当期损益。
3、营业成本包括主营业务成本和其他业务成本。
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