分步成本计算法 process cost system; process costing; processmethodofcost-finding
分批成本计算法 batch costing method; job lot method of cost calculation; job lot method of costs calculation; job method; job order cost system; job order costing
Chapter two begins with the comparison between traditional costing and abc , illustrating the basic principles of abc 第二章从传统成本计算法与作业成本计算法比较开始,阐述了作业成本法的基本原理。