1. MANUFACTURING ACCOUNT ( 製造業會計 ) Prime Cost ( 主要 成本 ) Factory Overhead ( 間接製 造成本 ) Work In Progress at Start ( 開端半 製成品 ) Work In Progress at End ( 結算半 製成品 ) Production Cost of Goods Completed ( 完成品之生產成本 ) Add Less

2. Direct Labour ( 直接工資 ) Direct Manufacturing Wages ( 直接製造工資 ) Direct Expenses ( 直接費用 ) Royalties ( 專利權 ) & Copyrights ( 版權 ) PRIME COST ( 主要成本 ) Direct Materials ( 直接原料 ) Raw Materials Consumed ( 原料消耗 ) Opening Stock ( 開端原料存貨 ) + - Closing Stock ( 結算原料存貨 ) Purchases ( 原料購貨 ) Purchases ( 購貨 ) - Returns Outwards ( 購貨退出 ) + Carriage Inwards ( 購貨運費成為 購買原料過程 的必然成本 )

3. Method 1 Transfer at Production Cost of Goods Completed ( 生產成本值 ) Prime Cost Factory Overheads WIP at Start WIP at End Manufacturing Account Trading Account (Cost) (Selling Price) (Production Cost of Goods Completed) (Finished Goods) Customers

4. Method 2 Transfer at Production Cost of Goods Completed PLUS Manufacturing Profit ( 生產成本值加上製造收益 ) Prime Cost Factory Overheads WIP at Start WIP at End Manufacturing Account Trading Account (Cost+MP)(Selling Price) (Production Cost of Goods Completed) (Finished Goods) Customers

5. Treatment of Closing Stock ( 結算存貨的處理 ) Types of StocksFinal AccountsTreatment of Closing Stock in Balance Sheet Raw Materials Work In Progress Finished Goods Manufacturing Account Trading Account Current Assets (Method 1) Stock: $ Raw Materials xx Work In Progress xx Finished Goods xx xx Current Assets (Method 2) Stock: $ $ Raw Materials xx Work In Progress xx Finished Goods xx xx Less: Provision for Unrealized Profit xx xx xx Method 1 ： Transfer at Production Cost of Goods Completed ( 生產成本值） Method 2 ： Transfer at Production Cost of Goods Completed PLUS Manufacturing Profit ( 生產成本值加上製造收益）