work in process account
英 [wɜːk ɪn ˈprəʊses əˈkaʊnt]
美 [wɜːrk ɪn ˈprɑːses əˈkaʊnt]
在制品账户
双语例句
- 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。 - 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。 - 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。