actual manufacturing cost

基本解释

Article 41 All assets shall be recorded on the basis of the actual cost of acquisition, manufacturing, or construction.
第41条各项资产应以取得、制造或建造时之实际成本为入帐基础。
The achievement of the means of operating cost applied in cost calculation and allot, have already got a large amount of actual confirmation in the enterprises of manufacturing industry.
作业成本法在进行成本计算和分配上所取得的成就，在制造业企业中已经得到了大量的实际印证。

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