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When a jot is completed, its cost is transferred from the Work in Process account to the Finished Goods account. 当一个批次的产品完工时,其成本要从在产品账户转入产成品账户。
Each departmental work in process account is also debited for the factory overhead applied. 各步骤分配的制造费用也记入相应的在产品账户。
In a job order costing system, job cost sheets will serve as the subsidiary records for the work in process account. 采用分批成本会计法，分批成本单将作为在制品帐户的辅助记录。
In the processing department, the costs incurred are accumulated in factory overhead and work in process accounts. 从会计上说,各车间的成本要先记入制造费用和在产品账户。
How to minimize work in process? 如何尽量减少在制品?
8．In a job order costing system, job cost sheets will serve as the subsidiary records for the work in process account. 采用分批成本会计法，分批成本单将作为在制品帐户的辅助记录。
initial work in process account [经] 初期在制品(在建工程)帐户(科目)
work in process account [经] 在制(产)品帐户
If FIFO method is used to account for product costs, it is necessary to measure separately the equivalent units in beginning work in process and the current period equivalent units. 使用先进先出法时,继续加工期初存货的成本和本期发生的成本要分开核算。
The area ( s ) on magnetic disks used for work in process ; not permanent or even semipermanent. 用来进行工作的磁盘域,它不是永久性的甚至不是半永久的。
The project is not finished but is till in process. 该项工程尚未结束，仍在进行之中。
Determine the appropriate storage facilities for raw materials, work in process, and finished goods inventory. 合理安排原材料、半成品和合格的产成品的仓储设施。
First, the balance may be allocated among the work in process, finished goods, and cost of goods sold accounts. 第一种方法是将余额分配到在产品、产成品和产品销售成本账户。
Our plan didn't work in with theirs very well. 我们的计划和他们的计划配合得不太好。
The idea sounds good but will it work in practice? 这主意听起来不错，但在实践中行得通吗？
The car is in process of repair. 那车正在修理中。
The prisoners were let out to work in the garden. 囚犯们被放出到花园里去劳动。
Under the FIFO method, the beginning work in process inventory is assumed to first batch of goods completed. 先进先出法把期初在产品看作最先完工的一部分产成品。
In process of time, Rome became a great empire by conquest. 随着时间的推移，罗马通过征服异邦而成了一个大帝国。
Bill did his home work in earnest. 比尔认真地做功课。