[经] cost of beginning work in process inventory
qī chū kù cún zài chǎn pǐn chéng běn ㄑㄧ ㄔㄨ ㄎㄨˋ ㄘㄨㄣˊ ㄗㄞˋ ㄔㄢˇ ㄆㄧㄣˇ ㄔㄥˊ ㄅㄣˇ
期初库存在产品成本