# 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

Raw material available for use

Deduct: raw-material inventory, December 31

Raw material used

Direct labor

Indirect material

Indirect labor

Depreciation on factory

Depreciation on equipment

Utilities

Insurance

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 個解答

• 成程
Lv 4
1 0 年前
最佳解答

Direct material:

直接材料

Raw-material inventory, January 1

期初原來庫存

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

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

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

參考資料： 成本會計
• 1 0 年前

最後面那邊有點小錯誤　應該是製成品成本而不是銷貨成本　銷貨成本還要配合期初和期末的製成品存貨去計算