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- 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,成本在相應賬戶(hù)間的流動(dòng)也基本相同。例如,生產(chǎn)中使用的材料要從原材料貸方轉入在產(chǎn)品借方。
- How to minimize work in process? 如何盡量減少在制品?
- When a jot is completed, its cost is transferred from the Work in Process account to the Finished Goods account. 當一個(gè)批次的產(chǎn)品完工時(shí),其成本要從在產(chǎn)品賬戶(hù)轉入產(chǎn)成品賬戶(hù)。
- First, the balance may be allocated among the work in process, finished goods, and cost of goods sold accounts. 第一種方法是將余額分配到在產(chǎn)品、產(chǎn)成品和產(chǎn)品銷(xiāo)售成本賬戶(hù)。
- Therefore, how to reduce the holding cost of Raw Material and the carrying cost of WIP (Work in Process) is more important than how to enhance the manufacturing technology. 也因此，如何降低原物料的庫存成本、在制品的持有成本，相對于企業(yè)制造技術(shù)的提高更顯重要，但這些多屬于概略的思考模式。
- In a job order costing system, job cost sheets will serve as the subsidiary records for the work in process account. 采用分批成本會(huì )計法，分批成本單將作為在制品帳戶(hù)的輔助記錄。
- The area ( s ) on magnetic disks used for work in process ; not permanent or even semipermanent. 用來(lái)進(jìn)行工作的磁盤(pán)域,它不是永久性的甚至不是半永久的。
- The weighted average process costing method averages the costs for the beginning work in the process with the current production. 加權平均法將期初存貨的成本加上本期發(fā)生的成本平均分攤到單位產(chǎn)品之上。
- Determine the appropriate storage facilities for raw materials, work in process, and finished goods inventory. 合理安排原材料、半成品和合格的產(chǎn)成品的倉儲設施。
- Each departmental work in process account is also debited for the factory overhead applied. 各步驟分配的制造費用也記入相應的在產(chǎn)品賬戶(hù)。
- The project is not finished but is till in process. 該項工程尚未結束，仍在進(jìn)行之中。
- Under the FIFO method, the beginning work in process inventory is assumed to first batch of goods completed. 先進(jìn)先出法把期初在產(chǎn)品看作最先完工的一部分產(chǎn)成品。
- Our plan didn't work in with theirs very well. 我們的計劃和他們的計劃配合得不太好。
- The idea sounds good but will it work in practice? 這主意聽(tīng)起來(lái)不錯，但在實(shí)踐中行得通嗎？
- The car is in process of repair. 那車(chē)正在修理中。
- The prisoners were let out to work in the garden. 囚犯們被放出到花園里去勞動(dòng)。
- 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. 在先進(jìn)先出法下,本期發(fā)生的成本要在期末在產(chǎn)品和完工產(chǎn)品間進(jìn)行分配。
- In process of time, Rome became a great empire by conquest. 隨著(zhù)時(shí)間的推移，羅馬通過(guò)征服異邦而成了一個(gè)大帝國。
- Bill did his home work in earnest. 比爾認真地做功課。
- It certainly makes it a lot easier for operators to envision the work in process on-the-fly, while reserving the touchscreen for control of the press. 這當然使它更容易為運營(yíng)商設想的工作過(guò)程中的飛行，同時(shí)保留了觸摸屏控制的新聞。
