期末调整 End-Of-Period Adjustments 1.调整后分摊率法 Adjusted allocation rate approach 82.比例法 Proration approaches 83.冲销至销货成本法 write-off to Cost of Goods Sold approach期末调整 End-Of-Period Adjustments 1.调整后分摊率法 Adjusted allocation rate approach 2.比例法 Proration approaches 3.冲销至销货成本法 write-off to Cost of Goods Sold approach