Hong Kong, the world's busiest container port for six consecutive years, handled about 6 million twenty-foot equivalent units (TEUs) of containers in 199 This represents an increase of some 2 per cent over 199
香港连续第六年成为全球最繁忙的货柜港。 一九九七年处理的20尺标準货柜单位共1460万个,较一九九六年增加约2%。
The port expects to process 3 million 20-foot equivalent units (TEU)worth of containers in 20
2011年,该港预计处理630万20英尺当量单位的集装箱。
For example, if a company started work on 10 physical units, and the units are 80% complete at the end of the period, 8 equivalent units have been produced.
比如,完工程度为80%的10单位的在产品相当于8单位的完工产品。
Assume, for instance, that a company has 4 units in process at the start of March that is three-forths completed. To finish the goods during current accounting period, 30 equivalent units of production are needed.
假设一公司在3月初有4单位完工程度为3/4的在产品,这相当于30件完工产品。
If FIFO method is used to account for product costs, it is necessary to measure separately the equivalent units in beginning work in process and the current period equivalent units.
使用先进先出法时,继续加工期初存货的成本和本期发生的成本要分开核算。