“equivalent unit”可以造什么句，equivalent unit造句

If FIFO method is used to account for product costs, it is necessary to measure separately the equivalent units in beginning work in process and the current period equivalent units.

The Transpacific Stabilization Agreement bunker charge, a benchmark fuel surcharge imposed by shipping firms on sea freight, has risen from $455 per 40-foot equivalent unit in January 2007 to $1,130.