通常销售百分比法是一种简单和常用的方法，其主要是假设资产、负债、收入、成本与销售额成正比例。

Usually the percentage of sales is a simple and commonly used method is based on the assumption of the main assets, liabilities, income, cost of sales and direct proportion.

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而在产品占用费用方面，不能简单地采用约当产量法、定额比例法或定额成本计算法进行核算。

And as to the cost account of work-in-process, we cannot simply adopt method of equivalent units, norm proportion or norm costing method.

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而在产品占用费用方面，不能简单地采用约当产量法、定额比例法或定额成本计算法进行核算。

And as to the cost account of work-in-process, we cannot simply adopt method of equivalent units, norm proportion or norm costing method.

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