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yue dang chan liang fa xia dan wei cheng ben que ding de xin si lu
Pages: 15-16
Year: Issue:  22
Journal: Finance and Accounting Monthly

Keyword:  约当产量法在产品成本完工产品单位成本先进先出法制造费用加权平均资金耗费当期成本生产耗费;
Abstract: <正>约当产量法是分配完工产品成本与月末在产品成本的一种方法。它是将期初在产品成本和本期发生的产品成本的总和,按照完工产品产量和期末在产品折合为约当产量的比例来确定单位成本,并据以计算完工产品成本和期末在产品成本。
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