分步成本会计 meaning in English

process cost accounting

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。
A process cost system is appropriate in accounting for costs in the production of a large volume of relatively homogeneous products manufactured in a " continuous flow " operation
分步成本会计法用于在连续流程操作中制造大量同类产品的生产成本计算。
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。