《企业会计制度》规定:“制造费用”科目核算企业为生产产品和提供劳务而发生的各项间接费用,包括工资和福利费、折旧费、修理费、办公费、水电费、机物料消耗、劳动保护费、季节性和修理期间的停工损失等。制造费用应分配计入有关成本核算对象,除季节性生产企业以外,本账户月? The “Accounting System for Business Enterprises” stipulates that the “manufacturing expenses” account shall account for various indirect expenses incurred by the enterprise in producing products and rendering services, including wages and benefits, depreciation, repairs, office expenses, utilities, machine materials consumption, Labor protection fees, seasonal and repair work stoppage losses and so on. Manufacturing costs should be allocated to the relevant cost accounting objects, with the exception of seasonal production enterprises, the account month?