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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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。

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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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Thompson seems to relish in going on about how SpaceX has missed its schedule, yet fails to acknowledge slips of major government developments like the now defunct Constellation moon program and the fact that it was costing NASA an order of magnitude more money for a program that was falling many years behind schedule before it was finally cancelled.

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And his company is heavily reliant on technology to do his job costing, invoicing, order processing and design.

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