The proportion method of equivalent production units is the most commonly used method of distribution of production cost between end products and products.
约当产量比例法是生产费用在完工产品和在产品中进行分配的最常用方法。
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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