AL:acct問題 - process account (20點)

正常黎講Normal Loss係Absorbed into WIP, 即係唔Absorbed into Completed units, 例如好似AL 04年&AL 06年(a)咁做, working係唔會有Normal Loss依個column


唔正常既Normal Loss係Absorbed into Completed units, 即係唔Absorbed into WIP, 例如好似AL 05年&AL 06年(b)&AL 07年咁做, working就會有Normal Loss依個column


無論以上兩種 正常Normal Loss OR 唔正常Normal Loss 既情況下,
答案既Process a/c 都要寫Normal Loss既quantities同埋在$ column中劃一劃

AL 07反映左點樣計LOSS 果句應該係(identified at the stage of completion)


以上都是本人既心得, 有錯請指教, 希望幫到手=]

但Frenda So 話唔好計completed unit 同CWIP個數,

所以我對於以上問題都冇再深究(其實係諗極都唔明)


我上年D今年想升grade入大學!!