Raw materials (or direct materials) are charged directly to the WorkinProcessaccount. Costs of factory supplies (or indirect materials) become part of factory overhead.
原料(即直接材料)应直接借记在制品账户,工厂用物料(即间接材料)的成本则成为制造费用的一部分。
2
We are now ready to trace these costs through WorkinProcess 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。
3
We are now ready to trace these costs through WorkinProcess and Finished Goods to the Cost of Goods Sold account.