會計帳目問題 ( Trading and Profit And Loss A/C )

因為 Wages for production labour 是生產上的人工, 類似一個 Sub-contracting charges ( 加工費 ) 一樣,所以耍在 Cost of goods sold 內出現.

Wages for production labour is the cost incurred in making the goods from a raw materials stage to the finished goods stage. For example, in garment manufacturing, the cloth is only a raw material. It needs workers for cutting, sewing etc to put it to the final stage of being clothing when this will be the finished goods ready for selling. So, these costs of conversion from the raw stage ready for production to the final stage for selling are all recognized as being the cost of production and thus a cost of the goods sold.