process cost accounting meaning in English
分步成本会计
Examples
- Continuous process cost accounting
连续步序成本会计 - 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。 - Processing cost accounting is widely used in construction , print ? ing , and machine shop operations , because often the products or batches of product vary in their material components and manner of production
分步成本计算广泛运用于建筑业、运输业或机械加工车间等领域，因为，他们的产品或产品批别在材料的组成和生产的方式上往往不同。 - In contrast , process cost accounting lends itself most readily to the production of a large volume of undifferentiated products manufactured in a " continuous flow " operation , such as distilla ? tion of fuels or the manufacture of paint
相反地，分步成本会计则最适用于在连续流程操作中制造大量无差别产品的生产，例如燃料蒸馏或油漆的制造。 - Starting out with an analysis of the theoretical meaning of the process cost accounting both home and abroad , this paper sets out to make a comparison of the cost accounting methods of both sides , expecting to learn from the west their advanced theories to help us improve the level of cost accounting
摘要本文从分析中西方分步法成本核算的理论内涵出发，比较双方成本核算的方法，期望我们能够学习西方先进的理论思想，提高成本核算的水平。