There are two methods to calculate the equivalent units : FIFO and weighted average method. 计算约当产量通常有先进先出法和加权平均(WA)法两种方法。
The weighted average is the sum of the values, but each weighted by a certain coefficient. 加权平均(WA)是这些数值的总和,但是每一个数值都要乘以一个固定的系数。
Therefore, weighted average costs fall between the extreme cost figures that can result from other methods. 因而,加权平均(WA)成本处在从其他方法中可能得出的较大和较小的成本数字之间。
The weighted average cost represents to some degree the various costs experienced in accumulating the goods currently on hand. 加权平均(WA)成本在某种程度上代表了现存商品在流转过程中所发生的各种成本。
The trade stream is then aggregated and operated on to calculate the volume weighted average price ( VWAP ). 然后交易流聚合并进行运算来计算成交量加权平均(WA)价(volumeweightedaverageprice,VWAP)。