对新会计制度中直接费用和间接费用提法的探讨武汉大学审计系李玲我国新颁布的《企业财务通则》、《企业会计准则》和新的工业企业会计制度规定：企业为生产产品和提供劳务而发生的直接费用直接计入生产经营成本；企业为生产产品和提供劳务而发生的各项间接费用，按一定的... Discussion of the direct and indirect costs in the new accounting system discussion Department of Auditing, Wuhan University Li Ling China’s new “General Rules for Corporate Finance”, “Accounting Standards for Business Enterprises” and the new accounting system for industrial enterprises provides that: Enterprises for the production of products and provide Labor and direct costs incurred directly included in the cost of production and operation; enterprises for the production of products and services provided by the indirect costs incurred, according to certain ...