work-in-process costing 中文意思是什麼

work-in-process costing 解釋
在產品計價
  • work : n 1 工作，操作，勞動，作業；工件；功課；努力；行為，作用。2 （待辦的）事務，業務；職業。3 〈前有...
  • in : adv 1 朝里，向內，在內。 A coat with a furry side in有皮裡子的外衣。 Come in please 請進來。 The ...
  • process : n 1 進行，經過；過程，歷程；作用。 2 處置，方法，步驟；加工處理，工藝程序，工序；製作法。3 【攝影...
  • costing : 成本法
  1. In a job order costing system, job cost sheets will serve as the subsidiary records for the work in process account

    採用分批成本會計法，分批成本單將作為在制品帳戶的輔助記錄。
  2. Journal entries in a process costing system are like those in a job order system, with one key exception : a job order system typically uses one work in process inventory account, but a process costing system uses one such account for each pro ? cessing department

    分佈法的記錄與分批法相似，只有一點區別：分批法只用一個生產成本帳戶，分佈法下每個生產車間都要設置一個生產成本帳戶。
  3. Another method used in process costing is the weighted - aver ? age method, which costs all work with unit costs that are a weighted - average of current and prior - month costs

    分步法下另一種方法是加權平均法。該方法所用的約當產量單位成本是當月和上月約當產量單位成本的加權平均數。
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