Therefore, the estimated cost of this coal is debited to the Inventory account. 因此煤的預計成本借記到存貨賬戶(hù)。
The cost of supporting departments shall be allocated according to the predefined cost of the service provided. 支援部門(mén)之成本應以其所提供服務(wù)之預計成本為基礎進(jìn)行分配。