这时,产品的全部成本已累积为材料盘存,工厂工薪和制造费用等账户的借方余额。
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.
材料的取得:在永续盘存制下,将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。
Acquisition % of Materials: Materials inventory account rather than purchases account will be debited under a perpetual inventory system.
材料的取得:在永续盘存制下,将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。
Acquisition of Materials: Materials inventory account rather than purchases account will be debited under a perpetual inventory system.
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