1.
Allocated the balance to Work in Process, Finished Goods, and Cost of Goods Sold on some equitable basis
将余额转入在产品、产成品和产品销售成本账户
2.
In addition, in most manufacturing enterprises, most of the total manufacturing costs for the year pass through the work in process and finished goods accounts into the costs of goods sold account before the end of the year.
另外,多数制造企业在年末将发生的所有成本通过在产品和产成品账户转入产品销售成本账户。
3.
Charged the balance entirely to Cost of Goods Sold
将所有余额全部转入产品销售成本账户
4.
First, the balance may be allocated among the work in process, finished goods, and cost of goods sold accounts.
第一种方法是将余额分配到在产品、产成品和产品销售成本账户。
5.
When cost of goods sold is recorded at the time of each sale, the balance of the Cost of Goods Sold account shows at the end of an accounting period the cost of goods sold during the period.
产品销售成本在销售时作下记录,产品销售成本账户期末的余额便是本期所销售的产品的成本。
6.
temporary capital account
"虚账,暂记资本账户"
7.
When a jot is completed, its cost is transferred from the Work in Process account to the Finished Goods account.
当一个批次的产品完工时,其成本要从在产品账户转入产成品账户。
8.
The total cost of stocks purchased should be debited to an investment account.
购入股票的总成本应借记投资账户。
9.
Therefore, the estimated cost of this coal is debited to the Inventory account.
因此煤的预计成本借记到存货账户。
10.
The design and application of the costing accounts;
成本会计账户的设计与运用问题探讨
11.
It controls a subsidiary ledger called Job Cost Ledger, which contains a job cost sheet.
该账户下辖一名目批次成本的明细分类账户,其下有一批次成本计算表,
12.
These costs are charged to an asset account entitled organization costs.
这些成本计入一个名为开办费的资产账户。
13.
Orientation and Constructive Analysis of the Precondition of the Capital Account Liberalization;
资本账户开放初始条件的决定与构成分析
14.
On the formation mechanism of RMB exchange rate and capital account opening
论人民币汇率形成机制与资本账户开放
15.
As a result, the total cost of the remaining job cost sheets in the subsidiary Job Cost Ledger continues to equal the debit balance in the Goods in Process controlling account.
批次成本分类账中剩下的成本计算单上的成本总额仍与在产品账户的数额相等。
16.
On the "Blank Account" of Old-Ager Medical Insurance System;
浅谈基本养老保险个人账户“空账”问题
17.
China's Basic Old-age Insurance Personal Accounts "Empty Accounts" Accounts of the Actual Research
我国基本养老保险个人账户“空账”的实账化研究
18.
Notes that the bond is recorded in a single account, the face amount of the bond and the premium paid are not recorded in separate accounts.
需注意,债券的成本均记入同一个账户,债券的面值和支付的溢价均不单设账户。