产成品成本

期初库存在产品成本根据入库单和出库单测算在制品和产成品的材料成本。

Cost of beginning work in process inventory To record the material cost of WIP & Finished Goods ( FG ) according to the warehouse material receipts notes and material issue note .

根据入库单和出库单测算在制品和产成品的材料成本。选取要编入索引的数据库。所有可用数据库都已列出。

To record the material cost of WIP & Finished Goods ( FG ) according to the warehouse material receipts notes and material issue note . Pick a database to index . All available databases are listed .

制造成本只需记入一在产品账户，总的制造成本除以产品数量便是产成品的单位成本。

In this case , product costs are debited to a single work in process account . The unit cost of the finished product is determined by dividing the total product cost by the number of units ' product .

将余额转入在产品、产成品和产品销售成本账户

Allocated the balance to Work in Process , Finished Goods , and Cost of Goods Sold on some equitable basis

第一种方法是将余额分配到在产品、产成品和产品销售成本账户。

First , the balance may be allocated among the work in process , finished goods , and cost of goods sold accounts .