生产成本明细账

月日种类号千百十万千百十元角分千百十万千百十元角分千百十万千百十元角分千百十万千百十元生成成本明细账制造费用直接材料直接人工年摘要对方科目凭证角分千百十万千百十元角分借或贷余额科目凭证摘要合计月日号数直接材料直接人工制造费用121月初余額31,219.4515,134.698,438.247,646.52123086工资110,320.00110,320.003087計提福利費15,444.8015,444.803088計提工會經費2,206.402,206.403088計提职工教育经费1,654.801,654.803191分攤領用之材料成本330,000.00330,000.003192分攤領用之材料成本差異26,268.0026,268.003196制造費用轉生產成本140,683.09140,683.093197結轉完工產品之成產成本551,694.46297,122.15122,723.77131,848.54紅字表示貸方期末餘額（在产品之成產成本）106,102.0874,280.5415,340.4716,481.0709年成本项目生產成本明細賬-A產品凭证摘要合计月日号数直接材料直接人工制造费用121期初余額26,502.0711,849.267,749.386,903.432978领用丁材料24,140.0024,140.003086工資94,560.0094,560.003087計提福利費13,238.4013,238.403088計提工會經費1,891.201,891.203088計提职工教育经费1,418.401,418.403191分攤領用之材料成本180,000.00180,000.003192分攤領用之材料成本差異13,968.0013,968.003196制造費用轉生產成本103,559.14103,559.14123197結轉完工產品之成產成本393,566.52189,964.69105,527.5898,074.24紅字表示貸方期末餘額（在产品之成產成本）65,710.6939,992.5713,329.8012,388.33年成本项目生產成本明細賬-B產品