单词job order costing
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
分批成本计算
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。