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| Chinese | English |
| 产品制造成本 | cost of goods manufacturing |
| 产品销售的制造成本 | manufacturing cost of goods sold |
| 再制造品 | rework |
| 在制品制造费用帐户 | burden in process account (manufacturing expenses in process account) |
| 在制品间接制造费 | manufacturing expense-in-process |
| 成品制造和销售成本 | cost of goods manufactured and sold |