这样的成本会计系统就叫分批法。
Accounting systems that assemble costs in this fashion are called job order costing systems.
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。
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。
Direct labor costs are subdivided by job and then posted to job cost sheets.
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。
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.
产品成本计算方法的选择、产品成本计算的品种法、产品成本计算得分批法、产品成本计算的分步法。
The calculating method of the material cost, the salary and welfare, the power expense, the depreciation and so on;
产品成本计算方法的选择、产品成本计算的品种法、产品成本计算得分批法、产品成本计算的分步法。
The calculating method of the material cost, the salary and welfare, the power expense, the depreciation and so on;
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