Raw materials (or direct materials) are charged directly to the Work in Process account. Costs of factory supplies (or indirect materials) become part of factory overhead.
原料(即直接材料)应直接借记在制品账户，工厂用物料(即间接材料)的成本则成为制造费用的一部分。
We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account.
现在就可以跟踪这些成本，通过在制品和制成品账户转至销货成本账户。
We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account.
此刻就可以跟踪这些成本，经由过程在制品和制制品账户转至销货成本账户。
And as to the cost account of work-in-process, we cannot simply adopt method of equivalent units, norm proportion or norm costing method.
而在产品占用费用方面，不能简单地采用约当产量法、定额比例法或定额成本计算法进行核算。
And as to the cost account of work-in-process, we cannot simply adopt method of equivalent units, norm proportion or norm costing method.
而在产品占用费用方面，不能简单地采用约当产量法、定额比例法或定额成本计算法进行核算。
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