Work in Process Control account

Work in Process Control account
синтетический (контрольный) счет "Незавершенное производство"

на котором суммируются данные аналитического учета с калькуляционных карт (job order cost card). Также work in progress - англ.


Специализированный англо-русский словарь бухгалтерских терминов. .

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