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。

It cart meet the needs of management for work in process in machinery enterprise .

系统具有通用性，能满足机械企业 在制品管理的要求。

First the balance may be allocated among the work in process finished goods and cost of goods sold accounts .

第一种方法是将余额分配到 在 产品、产成品和产品销售成本账户。

In this case product costs are debited to a single work in process account . The unit cost of the finished product is determined by dividing the total product cost by the number of units ' product .

制造成本只需 记入一在产品账户，总的制造成本除以产品数量便是产成品的单位成本。

First to build up a collaborative work environment analyzed the characteristic and collaborative work in process planning .

分析企业 工艺设计的过程和其中存在的协同 工作，从建立协同 工艺设计环境的角度出发，划分了协同信息流通的层次和协同数据的种类。

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。

Cost Calculation and Analysis of Completed Products and Work in Process of Factory Enterprise

工业企业 完工产品与 在 产品成本的计算与分析

We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account .

现在就可以跟踪这些成本，通过 在制品和制成品账户转至销货成本账户。

Ideal work and lost work in process of chemical reaction

化学反应 过程的理想功和损耗 功

Each departmental work in process account is also debited for the factory overhead applied .

各 步骤分配的制造费用也 记入相应的 在产品账户。

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。

Cost of beginning work in process inventory To record the material cost of WIP & Finished Goods ( FG ) according to the warehouse material receipts notes and material issue note .

期初库存在产品成本根据入库单和出库单测算 在制品和产成品的材料成本。

Recording Completed Production : This entry reflects the assignment of costs to completed production and the transfer of those costs from Work in Process to Finished Goods .

完工产品的记录：这一分录反映分配于完工产品的成本，并把这些成本从 在制品账户转入制成品账户。

By investigating the impact of facility states and process parameters upon the Work in process ( WIP ) inventory the mathematics model for optimizing inventory for work in process among operations is proposed .

通过分析车间的设备状态、生产任务的工艺参数等因素对车间 在制品库存的影响，提出了确定工序间 在制品库存的数学模型。

FIFO cost allocations . Under the FIFO method the beginning work in process inventory is assumed to first batch of goods completed .

先进先出法下的成本分配。先进先 出 法把期初 在产品看作最先完工的一部分产成品。

Allocated the balance to Work in Process Finished Goods and Cost of Goods Sold on some equitable basis

将余额转入 在 产品、产成品和产品销售成本账户

A Method System for Calculating Cost of Work in Process

车辆周转强度 在制品成本计算的方法体系

The periodic system is applied to the three manufacturing inventories : raw materials work in process and finished goods .

实地盘存制将企业的生产存货分为三类：直接材料、 在 产品、产成品。

Cost of beginning work in process inventory cash on hand and demand and time deposits

期初库存在 产品成本库存现金与活期和定期存款

The Management Information System for Work in Process in Machinery Enterprise

机械企业 在制品管理信息系统

If a firm have a beginning work in process inventory the goods must be studied to determine the work performed in prior periods .

如果期初有 在产品，首先要确定其在上一个期间的完成程度。

In a job order costing system job cost sheets will serve as the subsidiary records for the work in process account .

采用分批成本会计法，分批成本单将作为 在制品帐户的辅助记录。

The product costs transferred from preceding department and the costs of direct materials and direct labor incurred in each processing department are debited to the department 's work in process account .

以前步骤转入的制造成本和本月发生的直接材料和直接人工从借方记入本 步骤 的 在产品账户。

Cost of beginning work in process inventory

期初库存在 产品成本

Due to the high work in process ( WIP ) level for production processes of plastic products lot sizing problem is discussed in this paper .

分析了注塑企业 生产 流程，并建立其生产工序的数学模型和仿真程序。