Each departmental work in process account is also debited for the factory overhead applied. 各步骤分配的制造费用也记入相应的在产品账户。
With the coming of information age, the focus of financial work is shifted towards advancing the departmental budgeting in an all-around way, deepening the budget implementation control and strengthening the full monitoring of payment and final account. 随着信息化时代的到来,财政的工作重点逐步向全面推进部门预算编制、深化预算执行控制、加强对资金支付和财政决算的全面监控方向发展。