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letter-spacing: 1px; box-sizing: border-box !important; word-wrap: break-word !important;\u0022\u003E\u003Cspan style=\u0022margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px;\u0022\u003E\u003Cspan style=\u0022margin: 0px; padding: 0px; max-width: 100%; color: rgb(192, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;\u0022\u003E\u25b6\u003C\/span\u003EProcess Costing \uff0c\u8ba1\u7b97\u8fc7\u7a0b\u6bd4\u8f83\u7e41\u7410\uff0c\u6bcf\u4e00\u6b65\u3001\u6bcf\u4e00\u79cd\u60c5\u51b5\u90fd\u8981\u6e05\u6670\u7406\u89e3\uff0c\u4e0d\u80fd\u6a21\u51cc\u4e24\u53ef\uff0c\u5c24\u5176\u662f\u5f53\u6709normal loss, abnormal loss, opening inventory\u4e0d\u4e3a0\u7684\u65f6\u5019\uff0c\u7528FIFO\u6216\u8005weighted average\u4e24\u79cd\u65b9\u6cd5\u8ba1\u7b97Finished Good\uff0c\u4ee5\u53ca\u8981\u4f1a\u7f16process account\uff0cabnormal loss or gain account \uff0c\u660e\u767d\u5bf9profit or loss\u4ea7\u751f\u7684\u5f71\u54cd\u3002\u003C\/span\u003E\u003C\/p\u003E\r\n\r\n\u003Cp style=\u0022margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, \u0026quot;Helvetica Neue\u0026quot;, \u0026quot;PingFang SC\u0026quot;, \u0026quot;Hiragino Sans GB\u0026quot;, \u0026quot;Microsoft YaHei UI\u0026quot;, \u0026quot;Microsoft YaHei\u0026quot;, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; font-size: 16px; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;\u0022\u003E\u0026nbsp;\u003C\/p\u003E\r\n\r\n\u003Cp style=\u0022margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, \u0026quot;Helvetica Neue\u0026quot;, \u0026quot;PingFang SC\u0026quot;, \u0026quot;Hiragino Sans GB\u0026quot;, \u0026quot;Microsoft YaHei UI\u0026quot;, \u0026quot;Microsoft YaHei\u0026quot;, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; font-size: 16px; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;\u0022\u003E\u003Cspan style=\u0022margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 1px; caret-color: red; font-size: 14px;\u0022\u003E\u003Cspan style=\u0022margin: 0px; padding: 0px; max-width: 100%; caret-color: red; color: rgb(192, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;\u0022\u003E\u25b6\u003C\/span\u003EStandard Costing\uff0c\u80fd\u5206\u6e05\u3001\u4f1a\u8ba1\u7b97\u5404\u79cdvariance\uff0c\u5e76\u4e14\u638c\u63e1\u5982\u4f55\u5728standard profit \u548c actual profit\u4e4b\u95f4\u8fdb\u884c\u5dee\u5f02\u8c03\u6574\u3002\u003C\/span\u003E\u003C\/p\u003E\r\n\r\n\u003Cp style=\u0022margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, \u0026quot;Helvetica Neue\u0026quot;, \u0026quot;PingFang SC\u0026quot;, \u0026quot;Hiragino Sans GB\u0026quot;, \u0026quot;Microsoft YaHei UI\u0026quot;, \u0026quot;Microsoft YaHei\u0026quot;, Arial, sans-serif; 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