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。

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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。

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