约当产量法
- 网络equivalent production units method
约当产量法-
约当产量比例法是生产费用在完工产品和在产品中进行分配的最常用方法。
The proportion method of equivalent production units is the most commonly used method of distribution of production cost between end products and products .
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在物价变动的情况下，运用传统的约当产量比例法来计算完工产品成本，将会受到以前月份成本水平的影响。
Under the condition of variable product price , the calculation of the cost of finished products by traditional approximate equivalent proportional method is influenced by the previous months ' cost level .