作业成本会计完全不同于传统成本会计。
The activity based cost accounting is totally different from the traditional cost accounting.
根据作业成本会计的特点，账表体系主要有凭证设计、账簿设置和报表体系。
Owing to this the part includes source document designing account book designing cost report designing.
第三部分是本文的主体——作业成本会计体系的设计。该章主要从三方面考虑：框架设计、系统设计和账表体系设计。
Chapter three focuses on the design of ABC accounting, including three aspects: frame designing, system designing, cost report designing.
为了将各种成本分配计入各种产品，成本会计人员必须为所有作业和相应的成本库计算分配率。
For assigning costs to products, cost accountants must calculate the cost rates of all activities and corresponding cost pools.
为了将各种成本分配计入各种产品，成本会计人员必须为所有作业和相应的成本库计算分配率。
For assigning costs to products, cost accountants must calculate the cost rates of all activities and corresponding cost pools.
应用推荐