外文翻译---成本会计的形成和重要性-会计审计(编辑修改稿)

外文翻译---成本会计的形成和重要性-会计审计(编辑修改稿)内容摘要：

ol cost and, being to discriminate a concept pair , impassable boundary do not exist between them. Between assigning method some kinds if assisting a workshop39。 s, connection and relation that clear existence discriminates. Why not point out passingly: Abovementioned three pair of dialectical concept are six cost nouns or technical terms in Chinese cost document , do not sometimes call cost but are called cost, if direct cost waits a minute. Cost and cost are blurring. And use cost formulation cost frequency Gaodeduo river criteria for enterprise accounting to enter with the cost , direct plan stipulating that enterprise administration cost , selling expenses and financial affairs cost are regarded as a period general rules governing enterprise financial affairs should expect gains and losses. In other words, cost should not take person cost of goods manufactured into think that this is beginning in conformity with the international practice ,but the two item of the differentiation to cost and cost has assumed incorrect formulation , has been forced another culture discuss that. Sketch the differentiation that the west directs on first , second here only: Cost is effective cost , is that stock is regarded as the assets cost can count person。 But, cost is the cost being invalid , certainly is also should not to take person stock and the cost posing assets39。 s into account. Two, several rethink profoundly (1) cost does not belong to the value category. Capital aim at analysing capital exploiting system, hand, exactly is to have grasped main point therefore from the dual character analysing mon , the most mon modity of capitalist society middle。 Teaching material begins but as the cost accounting also from analysing a dual character of modity , what this is for explanation? May be that a few theory workers judge by Max39。 s formula about value w: W＝ c+v+m， make cost be k， thereupon: W=k+m， transposition: K＝ w－ m That is : Cost is equal to modity value subtraction surplus value. But must point out: Here cost k is that one is abstract, or say , it is the cost nature part , is that society certainly needs the production expenses part , the cost accounting is not real historical cost of marriage partner. The 3rd volume 1st of chapters point out Max as far back as Capital , cost has one kind of false appearance , it is value a category of self seemingly. Not only show clearly be that false 7 appearance, and the facade point out, cost this one category , the formation with the modity value or the added value process with capital are totally unrelated. (The Central Committee of the Communist Party of China pilation and translation bureau translates, the people press printing plate Capital in 1978 3rd roll of the 33rd page). In other words, cost is only consuming hitting the target procedure of production , that capital takes advantage of the exploitation producing the process consuming ing to put into effect to labourer, but this gives birth to a child consuming the size with surplus value rates and amounts extorting degree is not in the least pertinent. It can be seen from it that drawing support from the cost ing to narrate from the dual character of modity hand , plying with during the past half centuries is to misunderstand fundamentally ,know as for finally failing what to be on only reason with cost. (2) can not isolate self from productivity menting on cost. Since that the average amount of socially necessary labor starting with the dual character of modity setting forth cost, and representing from value deduces out nature of cost is that society is necessary produce the wasteful part。 This is an unnecessarily course chewing the cud from abstract to abstract derivation , can infer from Aristotelian logic pletely reach. All above does not distinguish the deduction that the field reaches according to Aristotelian logic for the ascertainment a discard is lost posing product value statement , certainly being also not to follow a dialectical logic. But this hair39。 s difference, falsehood uses long distance but. Max Zeng Ju factory spinning and weaving cotton yarn is an example , having not being cotton yarn 15 pound among 115 pound of cotton every day on the supposition that cotton is spun when being cotton yarn,is to have bee flying but. If losing this 15 pound of cotton is regular, be inevitable under average cotton increment condition. Its value and the cotton forming the cotton yarn entity39。 s are then exactly alike although this 15 pound of cotton being not the cotton yarn key element,in the value also adding cotton yarn. Must bee flying for the use value producing 100 pound of cotton yarn , 15 pound of cotton (with submitting a written statement to 3rd roll of the 232nd page). The loss flying it can be seen that , face to face , both discard loss and other similar loss, should view the matter in this light: Being to think processes condition averagely , is just that productivity is horizontal. A volume human society history, every progressive signs are not what to produce but be how to give birth to a child especially in science and technology phylogeny. That the country water mill appears makes human being enter agricultural society , the steam engine invention makes human being receive person industrial society ,。