第4章收入、成本和费用...............................................................34.1收入的确认计量原则··································································34.1.1销售商品收入确认计量原则···················································34.1.2提供劳务收入确认计量原则···················································44.1.3让渡资产使用权收入确认计量原则··········································54.2主营业务收入···········································································54.2.1销售商品及销售退回····························································64.2.2提供劳务收入·····································································74.3其他业务收入···········································································84.3.1销售原材料········································································84.3.2收到出租包装物的租金·························································84.3.3没收逾期未退包装物的押金···················································84.3.4采取收取手续费方式代销商品，取得手续费收入························94.4成本费用的确认计量原则····························································94.5生产成本···············································································104.5.1材料费用的归集和分配·······················································104.5.2人工费用的归集和分配·······················································104.5.3辅助生产费用的结转··························································114.5.4制造费用的结转································································114.5.5生产成本的结转································································114.5.6制造费用·········································································124.5.7费用的发生······································································134.6主营业务成本·········································································134.6.1分期收款销售·········...
