MANUFACTURING ACCOUNT （制造业会计）.pptVIP

MANUFACTURING ACCOUNT (製造業會計) Method 1Transfer at Production Cost of Goods Completed (生產成本值) Method 2Transfer at Production Cost of Goods Completed PLUS Manufacturing Profit (生產成本值加上製造收益) Treatment of Closing Stock (結算存貨的處理) * * Prime Cost (主要成本) FactoryOverhead(間接製造成本) Work In Progress at Start(開端半製成品) Work In Progress at End(結算半製成品) Production Cost of Goods Completed (完成品之生產成本) Add Add Less Direct Labour(直接工資) DirectManufacturingWages(直接製造工資) Direct Expenses (直接費用) Royalties(專利權) Copyrights (版權) PRIME COST (主要成本) Direct Materials(直接原料) Raw Materials Consumed (原料消耗)