释义 |
manufacturing account Fig. 54 Manufacturing account. Manufacturing account of Y Company for year ending 20xx. manufacturing account an accounting statement which summarizes the main items of manufacturing cost with a view to determining the cost of finished goods manufactured. The cost of finished goods manufactured can then be entered in the PROFIT-AND-LOSS ACCOUNT as the equivalent of purchases for a purely trading company in order to determine the cost of goods sold and gross profit. Fig. 54 shows a typical manufacturing account. |