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工繳費
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工繳費
gōng jiǎo fèi
企业以原材料或半成品委托其他企业加工制造而支付的加工费用。由产品的加工成本、利润和税金构成。在会计工作中,产品的工厂成本减去原材料成本后的余数,亦称工缴费。我国在对资本主义工商业进行社会主义改造时,国营企业以一定的原材料或半成品,委托私营企业进行加工所支付的加工费用。
工缴费
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更新时间:2026/9/26 4:06:24