| 释义 |
job order costing
释义
作业订单成本核算：计算与生产一定数量的商品或提供一项服务相关的材料和劳动成本的过程。
例句
1·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。
2·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。
3·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。
同义词
[会计]分批成本计算
job costing
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