分步成本 process cost
- 在分步成本计算法下,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。
Costs in a process costing system are identified with a cost center(a processing co-production department)during a period oft-ime-usually a month. - 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。
In a process costing system, after processing is completed, the cost of the goods moves with them into finished goods inventory and cost of goods sold. - 煤炭机械产品成本计算是进行成本管理的重要手段,而分步法是一种成本计算的重要方法。
The cost calculation of coal machinery product is an important method for cost management, while process method is an important method for cost calculation.
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