subsidiary cost records 中文意思是什麼
subsidiary cost records
解釋
成本明細記錄- subsidiary : adj 1 輔助的，幫助的。2 次要的，附屬的。3 補足的 （to）; （指雇傭兵）為另一國所雇傭的。n 1 補給品...
- cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
- records : 記錄/唱片
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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。 -
A manufacturer or those with larger business scope may concurrently establish cost record book or necessary special chronological book or various subsidiary ledger books ; provided that if the business has sound accounting system and records daily the general ledger, the general chronological book may be waived
製造業或營業?圍較大者，並得設置記錄成本之帳簿，或必要之特種序時帳簿及各種明細分類帳簿；但其會計組織健全，使用總分類帳科目日計表者，得免設普通序時帳簿。
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