job order costing

job order costing什么意思,job order costing翻译

基本解释

un.: 分批成本计算
网络: 订单成本计算法；分批订购成本法；择业的成本

英汉解释

• 分批成本计算

例句

• Accounting systems that assemble costs in this fashion are called job order costing systems.

  这样的成本会计系统就叫分批法。

• product costs properly, there are two common types of cost accounting systems: job order costing systems and process costing systems.

  针对不同的生产情况，成本会计系统又有两种核算办法，即分批法和分步法。

• In a job order costing system, costs are identified with the specific jobs or orders to determine the cost of products manufactured.

  采用分批成本会计法，各项成本应按特定的工作批别或定确认，以确定制成产品的成本。

• Both of these two systems are widely used. We will describe the job order costing system first.

  这两种方法应用都很广泛，在此，我们先介绍分批法。

• In a job order costing system, job cost sheets will serve as the subsidiary records for the work in process account.

  采用分批成本会计法，分批成本单将作为在制品帐户的辅助记录。