Regardless of whether the ending balance in the Factory Overhead account is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.
不管制造费用账户的余额是借方还是贷方,新会计期间开始以前必须将其结平。
2
Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting.
接着依据作业成本法系统操作的一般程序设计原则,设计了卷烟厂设备维修实施作业成本核算的程序。
3
Absorb 4.5 million farmers into factory practitioners, annual output accounting for one third of total output, which in the low-pressure pipe production account for 80% of total production.