【process_costing】什么意思_英语process_costing的翻译_音标_读音_用法_例句_在线翻译

process costing

[会计] 分步成本计算

成本计算问题 (1)产品成本计算的基本方法分批成本计算(job order costing)与分步成本计算(process costing)是两种传统的比较定型的产品成本计算方法。其应用的客观基础是:前者适用于装配式生产;后者适用于连续式生产。

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分步成本计算法

分批法的成本计算对象是产品的批别(或定单); Process costing (分步成本计算法) 是通过将成本分配于众多相似的产品或服务，然后计算平均单位成本的一种成本计算方法，简称分步法。

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分步成本制

(2) 分步成本制(Process Costing)：依产品制造步序以累积产品成本按「部门别计算成本。 3.

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分步成本法

分步成本法（process costing）是按照产品的生产步骤归集生产费用，计算各步骤半成品和最后完工产品成本的一种成本计算方法，简称分步法。

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短语

Process costing system 分步成本法 ; 成本计算法

process costing method 分步法 ; 成本计算分步法

process costing of product 产品成本核算的分步法

single product process costing 单一产品分步成本计算

simple process costing 单纯分步成本计算

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经济学

·2,447,543篇论文数据，部分数据来源于NoteExpress

abstract: Process costing is an accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process. Costs are assigned to products, usually in a large batch, which might include an entire month's production.

以上来源于: WordNet

In a process costing system, after processing is completed, the cost of the goods moves with them into finished goods inventory and cost of goods sold.

在分步法中，当各工序都结束后，产品成本依次转入产成品帐户和产品销售成本帐户。

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更多双语例句

The refurbishment began in April 2010 and was scheduled to take one year to complete but this was delayed because of the controversy that surrounded the costing and tendering process, our reporter says.

BBC: Kenyan MPs get new $3,000 seats
In the process of hurting consumers by playing drug-administration-knows-best, the FDA is costing Merck and Bristol-Myers hundreds of millions of dollars.

FORBES: FDA Rejects Over-The-Counter Cholesterol Drugs

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