成本帐户（Cost accounts）：它提供了正在WBS外的具体的工做组，普通通过一个时间卡片来进止每日的或每星期的逃踪。那类时间卡片形成成本帐户零碎的一部分。
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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。
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.
在永续存盘制度下，商品存货和销售货物的成本帐户通常显示存货和一段时间内销售货物的总成本的平衡。
Under the perpetual inventory system, the Merchandise Inventory and Cost of Goods Sold accounts will always show the balance of merchandise on hand and the total cost of goods sold for the period.
这之后，可能进入财务部，在那里单个收费记录将会应用到适当的帐户和成本中心。
After that, it may go to accounting, where the individual charges will be applied to the appropriate accounts and cost centers.
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