manufacturing account
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单词 | manufacturing account |
释义 | manufacturing account![]() manufacturing accountan accounting statement which summarizes the main items of manufacturing cost with a view to determining the cost of finished goods manufactured. The cost of finished goods manufactured can then be entered in the PROFIT-AND-LOSS ACCOUNT as the equivalent of purchases for a purely trading company in order to determine the cost of goods sold and gross profit. Fig. 54 shows a typical manufacturing account. |
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