It begins as an idea, continues as a work in process and ends with a realization of what worked and what didn't work. 它总是以一个念头的萌生而开始,继而被作为一项工作加以执行贯彻,历经这一过程之后再以某种形式的实现而告终&或是有所成就或是一无所获。
The area s on magnetic disks used for work in process; not permanent or even semipermanent. 用来进行工作的磁盘域,它不是永久性的甚至不是半永久的。
The product costs transferred from preceding department and the costs of direct materials and direct labor incurred in each processing department are debited to the department's work in process account. 以前步骤转入的制造成本和本月发生的直接材料和直接人工从借方记入本步骤的在产品账户。
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。
Cost Calculation and Analysis of Completed Products and Work in Process of Factory Enterprise 工业企业完工产品与在产品成本的计算与分析
In a job order costing system, job cost sheets will serve as the subsidiary records for the work in process account. 采用分批成本会计法,分批成本单将作为在制品帐户的辅助记录。
In addition, in most manufacturing enterprises, most of the total manufacturing costs for the year pass through the work in process and finished goods accounts into the costs of goods sold account before the end of the year. 另外,多数制造企业在年末将发生的所有成本通过在产品和产成品账户转入产品销售成本账户。
FIFO cost allocations. Under the FIFO method, the beginning work in process inventory is assumed to first batch of goods completed. 先进先出法下的成本分配。先进先出法把期初在产品看作最先完工的一部分产成品。
Allocated the balance to Work in Process, Finished Goods, and Cost of Goods Sold on some equitable basis 将余额转入在产品、产成品和产品销售成本账户
Cost of beginning work in process inventory cash on hand and demand and time deposits 期初库存在产品成本库存现金与活期和定期存款
With the perpetual inventory systems, manufacturing firms often use accounts such as Materials Inventory, Wages Payable, Work in Process, and Finished Goods Inventory. 因分批法是以永续盘存制为基础,各种成本通过原材料、应付工资、在产品、产成品等账户来核算。
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. 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。
Under the FIFO method, costs of the current period are allocated to the ending Work in Process Inventory in the department and to the completed units. 在先进先出法下,本期发生的成本要在期末在产品和完工产品间进行分配。
First, the balance may be allocated among the work in process, finished goods, and cost of goods sold accounts. 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。
Cost of ending work in process inventory 期末库存在产品成本
Cost of beginning work in process inventory 期初库存在产品成本
The periodic system is applied to the three manufacturing inventories: raw materials, work in process, and finished goods. 实地盘存制将企业的生产存货分为三类:直接材料、在产品、产成品。
Recording Completed Production: This entry reflects the assignment of costs to completed production and the transfer of those costs from Work in Process to Finished Goods. 完工产品的记录:这一分录反映分配于完工产品的成本,并把这些成本从在制品账户转入制成品账户。
If a firm have a beginning work in process inventory, the goods must be studied to determine the work performed in prior periods. 如果期初有在产品,首先要确定其在上一个期间的完成程度。
When a jot is completed, its cost is transferred from the Work in Process account to the Finished Goods account. 当一个批次的产品完工时,其成本要从在产品账户转入产成品账户。
We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account. 现在就可以跟踪这些成本,通过在制品和制成品账户转至销货成本账户。
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. 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。
Due to the high work in process ( WIP) level for production processes of plastic products, lot sizing problem is discussed in this paper. 分析了注塑企业生产流程,并建立其生产工序的数学模型和仿真程序。
Ideal work and lost work in process of chemical reaction 化学反应过程的理想功和损耗功
First, to build up a collaborative work environment, analyzed the characteristic and collaborative work in process planning. 分析企业工艺设计的过程和其中存在的协同工作,从建立协同工艺设计环境的角度出发,划分了协同信息流通的层次和协同数据的种类。
It cart meet the needs of management for work in process in machinery enterprise. 系统具有通用性,能满足机械企业在制品管理的要求。
The Management Information System for Work in Process in Machinery Enterprise 机械企业在制品管理信息系统
A Method System for Calculating Cost of Work in Process 车辆周转强度在制品成本计算的方法体系
It discusses the need for standardization, describes the work in process by IEC TC 47/ SC 47 A Working Group 9 to standardize emissions and immunity EMC test methods for IC, and examines trends in IC EMC. 对标准化的需求进行了讨论,介绍了IECTC47/SC47A第9工作组在IC发射与抗扰度EMC试验方法标准化方面的工作进展情况,并探讨了ICEMC的发展趋势。
By investigating the impact of facility states and process parameters upon the Work in process ( WIP) inventory, the mathematics model for optimizing inventory for work in process among operations is proposed. 通过分析车间的设备状态、生产任务的工艺参数等因素对车间在制品库存的影响,提出了确定工序间在制品库存的数学模型。