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。

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。

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。

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。

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。

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。