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自制半成品科目取消

2025-03-15 15:42:27

推荐回答（3个）

回答1：

新准测不设自制半成品科目了，但未明确工业企业自制半成品如何核算。这是新准则的一个缺陷。
我认为，既然不设自制半成品科目了，那就视同外购半成品在原材料科目核算。

回答2：

新科目在此取消自制半成品的原因实际是考虑了自制半成品自身的特点的，自制半成品生产后，去向是不明确地，即可形成产品，也可能仍然是自制半成品，实际产品从原材料到产品只有种形态，就是在产品

回答3：

自制半成品”科目取消了，在原材料科目里设置自制半成品明细

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