《工业会计》杂志2002年第10期刊载了李桂梅同志的文章:《关于平行结转分步法中广义在产品数量的探讨》。阅读了这篇文章后,觉得很受启发,但同时也感到作者在文中所提出的修正公式有欠准确之处,故此提出商榷。李桂梅同志在文中列示了成本会计教材中的下述公式:期末广义在产品约当产量=经本步骤加工而停留在以后各步骤加工中的期末在产品数量+经本步骤加工而存放于以后各步骤半成品库的期末半成品数量+本步骤期末在产品数量×本步骤期末在产品完工率为了使广义在产品数量的计算公式更加详尽,不致使人误解,李桂梅同志针对上述公式提出了如下的修正公式:期末广义在产品约当产量 “Industrial Accounting” magazine in 2002 No. 10 published Comrade Li Guimei’s article: “On the parallel carry-step method in the generalized in the number of products.” After reading this article, I found it very enlightening, but at the same time I also felt that the correction formula proposed by the author in the paper was inaccurate. Therefore, it is open to discussion. Comrade Li Guimei in the text listed in the cost accounting textbook of the following formula: the end of the broad sense of the product at the end of about the output of products processed by this step and stay in the process of the subsequent steps in the number of products + processed by this step and stored later The number of semi-finished products at the end of each step + the number of products at the end of the step × the product completion rate at the end of this step In order to make the generalized formula for the number of products more detailed and not misleading, Comrade Li Guimei proposes the following amendment to the above formula Formula: The end of the term generalized product output