beginning inventory [经] 期初存货
- There is little difference in the allocated amounts between the two methods, unless the beginning inventory is relatively large and last period's costs are very different from the current period co
不管应用哪一种方法,所得出的成本数字都相差无几,除非期初存货数量特大或者期末在产品成本在各期间有很大的波动。 - Using the above data already presented, assume that the ending inventory of8 units can be identified as3 units from the beginning inventory,5 units from the second purc
使用上述已经提供的数据,假定8个单位的期末存货中确认有3个单位来自期初存货,5个单位来自第二次购货,以及6个单位来自第二次购货。 - In addition, under the FIFO method, any work performed on the beginning working process inventory in the previous accounting period must be considered when calculating the current period's equivale
应用先进先出法计算约当产量时,前一会计期间对期初在产品的贡献必须予以考虑。
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