1.
cost of ending work in process inventory
期末库存在产品成本
2.
cost of beginning work in process inventory
期初库存在产品成本
3.
Cost Calculation and Analysis of Completed Products and Work in Process of Factory Enterprise
工业企业完工产品与在产品成本的计算与分析
4.
The Meaning of Completed and Uncompleted Production in Process Cost;
完工产品和在产品的内涵——在产品成本计算中分步法下的讨论
5.
Study on the Mode of Activity-Based Costing and Economic Value-added in Product Cost Accounting;
作业成本法与经济增加值的集成模式在产品成本核算中的研究
6.
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
7.
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。
8.
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。
9.
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。
10.
In this case, product costs are debited to a single work in process account. The unit cost of the finished product is determined by dividing the total product cost by the number of units' product.
制造成本只需记入一在产品账户,总的制造成本除以产品数量便是产成品的单位成本。
11.
Therefore, the first costs recorded in a period are incurred to complete units already in process.
因此,最先记录的成本肯定是完工产品的,期末在产品则是本期投产。
12.
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。
13.
Inventory of merchandise, raw materials, products in process of production, semi-finished products, finished products and by- products shall be valued according to the cost price.
商品、原材料、在产品、半成品、产成品和副产品等的盘存，应当按照成本价计算。
14.
APPLICATION OF ACTIVITY-BASED COSTING INTO THE PRODUCT PRICING SYSTEM FOR ENTERPRISES;
作业成本法在企业产品定价中的应用
15.
Estimation on Assembly Cost of Product Design in Technology Stage
产品装配成本在技术设计阶段的估算
16.
product line costing
产品生产线成本计算
17.
The completed products that are sold are reported as cost sold on the income statement; the unsold units are carried in the Finished Goods inventory account on the balance sheet.
已售出的产品作为销售成本列示在收益表中,未售出的产品记入资产负债表上的产成品项目。
18.
A department often begins and ends a cost period with partially processed units of product, so the completed units in the department are not an accurate measure of the department's total production.
一个车间在期初和期末通常都有在产品,所以本车间发生的成本并非已完工成品的成本。