成本与管理会计第5章1.ppt

例题5 p86 账户设置 甲产品---一车间 甲产品---二车间 自制半成品—甲产品 制造费用---一车间 制造费用---二车间 逐步结转分步法还原 * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Add your company slogan * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * 分析: （1）先分析出险事故是否符合赔偿条件　火灾，盗窃 （3）赔偿额 = 实际损失 ? 保障程度  = 40?83% = 33.2万元 ?不足额保险 可见：在不足额保险的情况下，由于投保人投保时缴纳的保费少，所以受到保障程度的限制，出险时候造成的损失保险公司就不能够足额给予赔偿。 　（2）因为这是比例赔偿方式，所以先计算保障程度。 1 对于损失补偿原则的赔偿计算方法的总结 (足额保险、不足额保险、超额保险) 2 3 计算保险保障程度，分清是属于哪种类型的保险 根据保险类型，确定赔偿金额 检查答案是否合理 看出险事故是否符合赔偿条件 （可保利益，保险责任，货币衡量） 4 本节课 总结 2008 2007 2006 03 损失补偿原则的含义 01 损失补偿原则的应用（重点） 02 损失赔偿原则的计算方法 03 见书XXX 页 损失补偿原则的派生原则 保险委付原则 代位追偿原则 重复保险分摊原则 预习 同时思考：如何防范被保险人由于出险而额外获利？措施有哪些？ Hot Tip How do I incorporate my logo to a slide that will apply to all the other slides? On the [View] menu, point to [Master], and then click [Slide Master] or [Notes Master]. Change images to the one you like, then it will apply to all the other slides.  [ Image information in product ] Image : Note to customers : This image has been licensed to be used within this PowerPoint template only. You may not extract the image for any other use. Click to edit title style ThemeGallery is a Design Digital Content Contents mall developed by Guild Design Inc. ThemeGallery is a Design Digital Content Contents mall developed by Guild Design Inc. ThemeGallery is a Design Digital Content Contents mall developed by Guild Design Inc. Click to add Text Content Title Content Title Content Title Diagram Reality Identity Creativity Describe a vision of company or strategic contents. Describe a vision of company or strategic contents. Describe a vision of company or strategic contents. Reality Identity Creativity ThemeGallery is a Design Digital Content Contents mall developed by Guild Design Inc. A title about content Diagram Text in here Text in here Text in here Title Title ThemeGallery is a Design Digital Cont