- （分步成本计算法）：成本会计系统的一种核算方法，该方法下根据每个不同制造部门归集成本。
- 分步成本制度
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process cost system中文什么意思
例句与用法
- Process cost system
分步成本制 - In a process costing system , after processing is completed , the cost of the goods moves with them into finished goods in ? ventory and cost of goods sold
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。 - Costs in a process costing system are identified with a cost center ( a processing or production department ) during a period of time - usually a month
在分布成本计算法下，成本是一定时期内（通常是一个月）按每个成本中心（即加工或生产部门）确认的。 - 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。 - Journal entries in a process costing system are like those in a job order system , with one key exception : a job order system typically uses one work in process inventory account , but a process costing system uses one such account for each pro ? cessing department
分布法的记录与分批法相似，只有一点区别：分批法只用一个生产成本帐户，分布法下每个生产车间都要设置一个生产成本帐户。