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。

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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。

youdao