四、生产费用在完工产品和在产品之间的分配和归集通过前面所述的核算,基本生产费用已全部归集在“基本生产”科目及其所属各种产品成本单的成本项目中。月末计算产品成本时,对于既有完工产品又有在产品的产品,还应采用适当的分配方法,将成本单中归集的生产费用,在两者之间进行分配,归集为完工产品成本和月末在产品成本。生产费用的这种分 Fourth, the production costs in the finished product and the distribution and collection between the products Through the above-mentioned accounting, the basic production costs have all been collected in the “basic production ” and the cost of various items of its own cost of the project in. When calculating the product cost at the end of the month, the production cost collected in the cost list should be allocated between the two for the finished product cost for the products with both finished products and products in place. And the end of the product cost. This cost of production points