closing work-in-process
期末库存在产品成本 [会计] cost of ending work in process inventory
·2,447,543篇论文数据,部分数据来源于NoteExpress
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。
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.
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