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13.Chi phí thời kỳ làa.Chi phí được tính trừ ngay vào kết quả HĐKD trong kỳ mà chúng phát sinhb.Chi phí luôn luôn được tính thẳng vào sản phẩmc.Chi phí bao gồm cả chi phí nhân công trực tiếpd.Chi phí được phép kết chuyển sang kỳ sau và tính trừ vào kết quả HĐKD kỳ sau
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