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- Under the FIFO method, the beginning work in process inventory is assumed to first batch of goods completed. 先进先出法把期初在产品看作最先完工的一部分产成品。
- 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。
- cost of beginning work in process inventory [经] 期初库存在产品成本
- cost of ending work in process inventory [经] 期末库存在产品成本
- opening work in process inventory [经] 在制品期初存货
- methods of accounting for beginning work in process inventory [经] 对在制品期初存货的会计(处理)方法
- How to minimize work in process? 如何尽量减少在制品?
- Three factors must be considered in all equivalent- unit computations: The presence of a beginning work in process inventory 以下三个因素会影响约当产量的计算:期初在产品的情况
- work in process inventory [经] 在产品盘存, 在制品盘存
- Determine the appropriate storage facilities for raw materials, work in process, and finished goods inventory. 合理安排原材料、半成品和合格的产成品的仓储设施。
- 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。
- Like the job order costing system, the issuance of direct materials to production, for instance, would be recorded under process costing by a debit to Work in Process and a credit to Materials Inventory. 和分批法相似,成本在相应账户间的流动也基本相同。例如,生产中使用的材料要从原材料贷方转入在产品借方。
- The project is not finished but is till in process. 该项工程尚未结束,仍在进行之中。
- 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。
- Our plan didn't work in with theirs very well. 我们的计划和他们的计划配合得不太好。
- The idea sounds good but will it work in practice? 这主意听起来不错,但在实践中行得通吗?
- The car is in process of repair. 那车正在修理中。
- The prisoners were let out to work in the garden. 囚犯们被放出到花园里去劳动。
- 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。
- In process of time, Rome became a great empire by conquest. 随着时间的推移,罗马通过征服异邦而成了一个大帝国。