1.
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。
2.
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。
3.
With the job order costing system, costs are gathered by job order.
在分批法中,成本要按批次归集。
4.
In a job order costing system, product costs are accumulated by individual jobs and are summarized on job order cost sheets.
分批法单独核算某一批次的成本并将成本信息汇总在批次成本计算表上。
5.
Accounting systems that assemble costs in this fashion are called job order costing systems.
这样的成本会计系统就叫分批法。
6.
The specific cost flow of a job order costing system shows in Figure 14-2 as fol1owing.
分批法的成本流程列示如图14-2。
7.
At the same time this entry is made, the completed job's cost sheet is removed from the Job Cost Ledger, marked "completed"and filed.
与此同时,完工批次的成本计算单从批次成本分类账中取出,加盖"已完成"戳记,并存档。
8.
Databank Design for Counting the Cost of Stock by Actual Cost Price in Separate Batches
按分批实际进价法计算存货成本的数据库设计
9.
The Analysis and Application of Agricultural Products Logistics Cost in Wholesale Market with the ABC Method
作业成本法下农产品批发市场物流成本分析与应用
10.
It controls a subsidiary ledger called Job Cost Ledger, which contains a job cost sheet.
该账户下辖一名目批次成本的明细分类账户,其下有一批次成本计算表,
11.
If a manufacturing firm uses a job order costing system, the accountant could make out the cost to a job as soon as the goods are finished.
如果企业的成本会计系统使用分批法,批次产品的成本可以在其完工时便可获得。
12.
basic batch run-time routine
基本成批运行时间程序
13.
As a result, the total cost of the remaining job cost sheets in the subsidiary Job Cost Ledger continues to equal the debit balance in the Goods in Process controlling account.
批次成本分类账中剩下的成本计算单上的成本总额仍与在产品账户的数额相等。
14.
Actual manufacturing costs are accumulated using either a job order system or a process cost system as discussed in Chapter 14.
如第十四章所述,产品成本可以用分批法或分步法计算获得。
15.
The Method of Establishing Lot Size for Lot Production and Lot Size Correction Analysis
成批生产批量的确定方法及批量修正分析
16.
With the perpetual inventory systems, manufacturing firms often use accounts such as Materials Inventory, Wages Payable, Work in Process, and Finished Goods Inventory.
因分批法是以永续盘存制为基础,各种成本通过原材料、应付工资、在产品、产成品等账户来核算。
17.
"Enterprises with low output, high costs and poor returns"
生产批量小,成本高,效益差的企业
18.
Research on Software Project Cost Estimates of Online Examination and Approval System
某局网上审批系统项目成本估算研究