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- 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。
- departmental job order cost accounting [经] 分部分批成本会计
- Job Order Cost Accounting System 工作单成本会计系统
- job order cost accounting 分批成本会计
- 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。
- 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。
- 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。
- 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。
- 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。
- 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。
- 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。
- Cost accounting is an important job in an enterprise. 成本核算是企业中一项重要工作。
- B.1.5 Is a cost accounting method in use? 采用了成本会计方法吗?
- 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。
- Experience in auditing, cost accounting and taxation is necessary. 须有审计、成本会计和税务方面的经验。
- Carter and Usry, Cost Accounting, 13th edition, Ch.7. 李宗黎、林蕙真(民94)，成本与管理会计新论，第七章，台北：证业
- 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。
- This is to formalize our Job Order as detailed below. 这一举措旨在促成我们的工作走向正规化，正如正面详细所述。
- specific order cost accounting [经] 分批成本会计
