The total factory overhead for a period cannot be determined with certainty until the end of the accounting period. However, to wait until the end of an accounting period to allocate factory overhead to individual jobs is not acceptable. 制造费用在会计期末才能确定,但从管理上来说,要等到期末是难以接受的。
Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins. 不管制造费用账户的余额是借方还是贷方,新会计期间开始以前必须将其结平。
Our factory applies to its products three guarantees& guaranteed quality, guaranteed quantity and guaranteed repairs. University education in management with an emphasis on accounting, involving the use of computers, Able to compare. heed financial statements. 本厂对产品实行三包:包质、包量、包修。在大学修管理学,以会计为主,包含电脑的使用。能处理理财务报告。
The investment way and proportion of Sino-side: invest in land, factory building and cash, accounting for30% of total investment. 中方拟出资方式及比例:中方以土地、基础设施出资,外方以现汇、设备出资。
This article describes the applications of computer-aided management technology in managing factory storehouse, and puts stress on introduction of planning compilation, intelligent expert system, storehouse egress and ingress management, financial accounting, etc. 介绍了计算机辅助管理技术在工厂库房管理中的应用情况,侧重介绍了计划编制、智能专家系统、出入库处理、财务核算等等。
With respect to the actual conditions of the factory, the thesis offers project design on cost control and secondary cost accounting system in details. 并结合工厂实际情况对成本控制进行了方案设计、对工厂的成本二级核算体系进行了详细设计。
Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting. 接着依据作业成本法系统操作的一般程序设计原则,设计了卷烟厂设备维修实施作业成本核算的程序。