| 单词 | backflush accounting |
| 释义 | backflush accounting backflush accounting A method of costing a product based on a management philosophy that includes having the minimum levels of inventory available; in these circumstances, the valuation of stocks becomes less important, making the complex use of absorption costing techniques unnecessary. Backflush accounting works backwards; after the actual costs have been determined they are allocated between inventory and cost of sales to establish profitability. There is no separate accounting for work in progress. |
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