“自学之窗”中的成本计算答案于本刊1982年第19期刊出后,先后收到一些读者来信,对成本计算单中“约当产量”栏的数字是怎样计算的不够理解,认为结转产成品成本的数量应是本步骤本月完工转出数.产生这一问题的根本原因是没有理解和掌握平行结转分步法.为了帮助初学者对这个问题的理解,特再简要加以补充说明. The answer to the cost calculation in “Self-study Window” was published in the 19th issue of the Journal in 1982. After receiving a series of letters from the readers, it was not enough to understand how the figures in the “Productivity” column of the costing sheet were calculated. It is believed that the amount of carry-over of finished products should be the number of completed transfers in this month’s work. The fundamental reason for this problem is that there is no understanding and mastering of the parallel carry-over step-by-step method. To help beginners understand this issue, special brief Supplementary instructions.