job order costing meaning in English

分批成本计算法

There are two basic types of cost accounting systems : job order cost accounting and process cost accounting
有两种基本的成本会计方法：分披成本会计与分步成本会计。
In a job order costing system , job cost sheets will serve as the subsidiary records for the work in process account
采用分批成本会计法，分批成本单将作为在制品帐户的辅助记录。
In a job order costing system , costs are identified with the spe ? cific jobs or orders to determine the cost of products manufac ? tured
采用分批成本会计法，各项成本应按特定的工作批别或定确认，以确定制成产品的成本。
In a job order costing system , detailed material inventory records and requisitions must differentiate between raw materi ? als and factory supplies and accumulate the cost of raw materi ? al by job number
采用分批成本会计法，明细的材料盘存记录和领料单必须在原料和公厂用物料之间作出区分，并按工作批号累计原料成本。