瑪奇朵 發問時間: 社會與文化語言 · 1 0 年前

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

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    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

    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

    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

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