檢視主营业务成本的原始碼

[[File:主营业务成本.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E4%B8%BB%E8%90%A5%E4%B8%9A%E5%8A%A1%E6%88%90%E6%9C%AC&step_word=&hs=0&pn=19&spn=0&di=170720&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=3546517396%2C381434653&os=3585809963%2C964413457&simid=3390063044%2C251801825&adpicid=0&lpn=0&ln=1914&fr=&fmq=1618915406965_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=0&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Fal3.acc5.com%2F_5f0521ad80f0b.png%26refer%3Dhttp%3A%2F%2Fal3.acc5.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1621507419%26t%3D88a35cc4098225b3435d8a6d0434862d&fromurl=ippr_z2C%24qAzdH3FAzdH3F4_z%26e3Bwvvc_z%26e3Bv54AzdH3Fgjof-fito7AzdH3F1jpwts_8988m0_z%26e3Bip4s&gsm=14&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://www.acc5.com/news-shiwu/detail_141167.html 来自会计学堂]]]
'''主营业务成本'''是指企业销售商品、提供劳务等经营性活动所发生的成本。企业一般在确认销售商品、提供劳务等主营业务收入时，或在月末，将已销售商品、已提供劳务的成本转入主营业务成本。企业应当设置“主营业务成本”科目，按主营业务的种类进行明细核算，用于核算企业因销售商品、提供劳务或让渡资产使用权等日常活动而发生的实际成本，借记该科目，贷记“[[库存商品]]”、“劳务成本”等科目。期末，将主营业务成本的余额转入“本年利润”科目，借记“[[本年利润]]”，贷记该科目，结转后，“主营业务成本”科目无余额。