job-order costing 中文意思是什麼

job-order costing 解釋
訂單成本計演算法
  • job : n 1 喬布〈男子名〉。2 約伯〈《聖經》中的人物，以忍艱耐勞著稱〉。3 《舊約聖經》中的《約伯記》（＝t...
  • order : n 1 次序，順序；整齊；（社會）秩序，治安；狀況，常態；健康狀態；條理；會場秩序；議事程序，日程；...
  • costing : 成本法
  1. In a job order costing system, job cost sheets will serve as the subsidiary records for the work in process account

    採用分批成本會計法，分批成本單將作為在制品帳戶的輔助記錄。
  2. 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

    分佈法的記錄與分批法相似，只有一點區別：分批法只用一個生產成本帳戶，分佈法下每個生產車間都要設置一個生產成本帳戶。
  3. In a job order costing system, detailed material inventory records and requisitions must differentiate between raw materi ? als and factory supplies and accumulate the cost of raw materi ? al by job number

    採用分批成本會計法，明細的材料盤存記錄和領料單必須在原料和公廠用物料之間作出區分，並按工作批號累計原料成本。
  4. In a job order costing system, costs are identified with the spe ? cific jobs or orders to determine the cost of products manufac ? tured

    採用分批成本會計法，各項成本應按特定的工作批別或定確認，以確定製成產品的成本。
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