产品制造成本的核算Productmanufacturingcostaccounting 系统标签: accountingmanufacturingcostproduct产品制造production 产品制造成本的核算(Productmanufacturingcostaccounting) Fifth.AccountingofmanufacturingcostofproductsX 1.Accountingobjectsofmanufacturingcosts Theobjectofaccountingformanufacturingcostsistheobject ofdeterminingcosts...
manufacturing n.[U] 制造业 cost v. 1.[I]【通常不用于进行时态】价钱为,需花费 2.[I]【通常不用于进行时态】使付出(代价),使丧失(某事物);需做出某种努力或牺牲 3.[T]【商】估价,定价,估计成本,按成本作价 COST =Committee for Overseas Science and Technology海外科 学技术委员会 Committee on Sci...
麻省理工 Accounting教程6
会计概念之制造费用(Manufacturingcostofaccountingconcepts)Whatismanufacturingcost?Theindirectcostsincurredbytheenterprisefortheproductionofproductsandservices.TheenterpriseshallrationallychooseandmanufactureaccordingtothenatureofmanufacturingexpensesMatchmethod.Manufacturingcostsincludeallproductioncostsexceptdirectmaterialsanddirectwag...
All manufacturing costs must be assigned to the units produced in order for a company’s external financial statements to comply with U.S. GAAP. The resulting unit costs are used for inventory valuation and for the calculation of the cost of goods sold. Example of Manufacturing Costs ...
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