進料(material purchased)

進料(製造業適用):本科目適用於對存貨處理採用定期盤存制之製造業。凡購進原料及物料所發生之進價及應負擔之運費﹑保險費﹑關稅﹑公證費﹑棧租等皆屬之。
The acquisition costs of all materials that can be traced directly to the cost object, including freight-in,  nsurance, import duty, notary fee and rent.

資料來源:屏東商業技術學院

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