В течение учётного периода субсчета

В течение учётного периода субсчета корреспондируют с остальными счетами финансового учёта и группируют расходы по процессам, формируя себестоимость единицы исходного продукта (товара, работы или услуги). В дебете субсчетов накапливаются прямые и косвенные фактические затраты в разрезе процессов, субпроцессов и операций, в кредите – происходит списание себестоимости процессов на конкретные продукты, товары, работы и услуги.

Результаты (английский) 1:

During the accounting period corresponds with the rest of the accounts sub-account financial accounting and group processes, the costs forming the unit cost of the original product (goods, works or services). At a flow rate of sub-accounts accumulated direct and indirect actual costs in terms of processes and subprocesses, transactions-credit write-off cost occurs processes on specific products, goods, works and services.

Результаты (английский) 2:

During the accounting period, the sub-account correspond with other accounts of the financial accounting and the cost of the processes are grouped to form a unit cost of the original product (goods or services). In the debit of sub-accounts accumulated direct and indirect costs in the context of the actual processes, subprocesses and operations, credit - is debited the cost of the processes to specific products, goods, works and services.

Результаты (английский) 3:

during the period of sub учётного also correspond with the financial accounting and cost accounting группируют forming processes, cost of unit of product (goods or services).in дебете sub accounts are the direct and indirect costs in terms of actual processes, субпроцессов and operations, the loan is going on the cancellation of production processes to specific products, productsthe work and services.