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請問英文版的製成品成本表～～翻譯成中文
請問英文版的製成品成本表～～翻譯成中文
Comet Computer Corporation
Schedule of Cost of Goods Manufactured
For the Year Ended December 31, 20*2 (in thousands)
Direct material:
Raw-material inventory, January 1
Add: Purchases of raw material
Raw material available for use
Deduct: raw-material inventory, December 31
Raw material used
Direct labor
Manufacturing overhead:
Indirect material
Indirect labor
Depreciation on factory
Depreciation on equipment
Utilities
Insurance
Total manufacturing overhead
Total manufacturing costs
Add: Work-in -process inventory, January 1
Subtotal
Deduct: Work-in process inventory, December 31
Cost of goods manufactured
Formula used to compute cost of goods manufactured:Beg inventory of WIP+
Total manufacturing costs-End inventory of WIP=Cost of goods manufactured
2 Answers
- 成程Lv 41 decade agoFavorite Answer
Direct material:
直接材料
Raw-material inventory, January 1
期初原來庫存
Add: Purchases of raw material
加：本期進貨
Raw material available for use
可供使用材料
Deduct: raw-material inventory, December 31
減：期末存料
Raw material used
直接材料耗用
Direct labor
直接人工
Manufacturing overhead:
製造費用
Indirect material
間接材料
Indirect labor
間接人工
Depreciation on factory
廠房折舊
Depreciation on equipment
設備折舊
Utilities
電費
Insurance
保險費
Total manufacturing overhead
總製造費用
Total manufacturing costs
總製造成本
Add: Work-in -process inventory, January 1
加：在製品存貨--1月1日
Subtotal
小計
Deduct: Work-in process inventory, December 31
減：在製品存貨--12月31日
Cost of goods manufactured
製成品成本
Formula used to compute cost of goods manufactured:Beg inventory of WIP+
Total manufacturing costs-End inventory of WIP=Cost of goods manufactured
計算銷貨成本的公式：期初在製品存貨+總製造成本- 期末在製品存貨=銷貨成本
Source(s): 成本會計
