| 单词 | profit on manufacture |
| 释义 | profit on manufacture profit on manufacture(production profit) The margin obtained when manufactured items or finished goods are transferred from the factory at a price in excess of the cost of production. The technique is used in organizations wishing to submit the production departments to market prices and therefore credit production according to some formula; for example, at a price per unit. The system may also create a loss on manufacture. See alsomanufacturing account; manufacturing profit/loss. |
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