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- 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。
- In a job order costing system, product costs are accumulated by individual jobs and are summarized on job order cost sheets. 分批法单独核算某一批次的成本并将成本信息汇总在批次成本计算表上。
- job order cost sheet 分批成本单,分批通知成本单
- 8．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。
- There are two basic types of cost accounting systems: job order cost accounting and process cost accounting. 有两种基本的成本会计方法：分披成本会计与分步成本会计。
- In the cost flow of a job order costing system, the account of Goods in Process is the heart. 在分批法中,在产品账户为其核心。
- The specific cost flow of a job order costing system shows in Figure 14-2 as fol1owing. 分批法的成本流程列示如图14-2。
- If a manufacturing firm uses a job order costing system, the accountant could make out the cost to a job as soon as the goods are finished. 如果企业的成本会计系统使用分批法,批次产品的成本可以在其完工时便可获得。
- 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。
- departmental job order cost accounting [经] 分部分批成本会计
- In a job order costing system, detailed material inventory records and requisitions must differentiate between raw materi-als and factory supplies and accumulate the cost of raw materi-al by job number. 采用分批成本会计法，明细的材料盘存记录和领料单必须在原料和公厂用物料之间作出区分，并按工作批号累计原料成本。
- Job Order Cost Accounting System 工作单成本会计系统
- Like the job order costing system, the issuance of direct materials to production, for instance, would be recorded under process costing by a debit to Work in Process and a credit to Materials Inventory. 和分批法相似,成本在相应账户间的流动也基本相同。例如,生产中使用的材料要从原材料贷方转入在产品借方。
- production order cost sheet 生产成本单
- It controls a subsidiary ledger called Job Cost Ledger, which contains a job cost sheet. 该账户下辖一名目批次成本的明细分类账户,其下有一批次成本计算表
- special order cost sheet [经] 特种订货的成本表
- Information appears in the requisition is posted to the related cost sheet. 材料领取单上的数据要记录到相应的成本计算表上。
- At the same time this entry is made, the completed job's cost sheet is removed from the Job Cost Ledger, marked "completed"and filed. 与此同时,完工批次的成本计算单从批次成本分类账中取出,加盖"已完成"戳记,并存档。
- At the same time this entry is made, the completed job's cost sheet is removed from the Job Cost Ledger, marked "completed" and filed. 与此同时,完工批次的成本计算单从批次成本分类账中取出,加盖"已完成"戳记,并存档。
- Job order and process costing system are similar in many ways. 分批法和分步法在很多地方是相似的。
