Cost belongs to the category of profit and loss. Introduction is as follows:

Cost does not belong to the profit and loss account.

The profit and loss account mainly includes income account, expense account, income directly included in the current profit and loss, and is further subdivided into main business income, other business income, investment income, fair value change profit and loss, main business cost, taxes and surcharges, other business costs, sales expenses, management expenses, financial expenses, asset impairment losses, credit impairment losses, non-operating expenses, income tax expenses and profit and loss adjustments in previous years.

The production cost is carried forward to the inventory goods, and the inventory goods are carried forward to the business cost after sales, and finally enter the profit and loss.

But if it is only the subject of production cost, it does not belong to the category of profit and loss. The profit and loss category occurs after the business happens, and you can't count it in the production process.

Enterprise profit and loss account refers to the account of income and cost incurred by the enterprise, including:

① Income subjects: main business income, other business income, investment income, gains and losses from changes in fair value, etc.

② Expense subjects: main business costs, other business costs, asset impairment losses, credit impairment losses, taxes and surcharges, sales expenses, management expenses, financial expenses, income tax expenses, etc.

(3) Gains directly included in current profits: non-operating income, gains and losses from disposal of fixed assets.

④ Losses directly included in current profits and losses: non-operating expenses, gains and losses from disposal of fixed assets.