backflush costing (Angleško)
Noun
An accounting method that flows product and production costs to cost of goods sold accounts during an accounting period and that backflushes those costs to raw material and finished goods accounts for products not sold at the close of the accounting period.


Nemško: Nachkalkulation für Produktionskosten
Špansko: contabilización previa de los costes
Francosko: comptabilité à rebours
Italijansko: determinazione costi di tipo backflush



Vir: Večjezični slovar računalniških izrazov - Microsoft Corporation

Komentiraj slovarski sestavek