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匿名
匿名 發問於 商業及金融其他 - 商業及金融 · 1 十年前

想問下equivalent units 是否等於started & completed units?

想問下equivalent units 是否等於started & completed units?

thank you so much~~~

1 個解答

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  • 1 十年前
    最愛解答

    用first-in-first-out method去計,EU就等於started & completed + (closing work in progress x finished rate)

    如果用weighted average cost method(WAVCO)的話,EU就應該等於(opening work in progress x finished rate )+ started&completed+(closing work in progress x finished rate )

    notes:

    1.finished rate= 完成率

    所以答案係不一定。

    2007-02-07 22:18:55 補充:

    如果冇opening work-in-progress,冇closing work-in-progress,EU先會等於started & completed units。

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