There are two basic types of cost accounting systems : job order cost accounting and process cost accounting 有两种基本的成本会计方法：分披成本会计与分步成本会计。
In a job order costing system , job cost sheets will serve as the subsidiary records for the work in process account 采用分批成本会计法，分批成本单将作为在制品帐户的辅助记录。
Chapter three focuses on the design of abc accounting , including three aspects : frame designing , system designing , cost report designing 第三部分是本文的主体? ?作业成本会计体系的设计。
5 years of working experience in big multi - national companies , with at least 2 years of costing experience in a manufacturing plant 拥有3 ~ 5年的大型跨国公司的工作经验,至少有2年制造工厂成本会计的经验
The paper analyses the conceptual conflicts and standards harmony of american federal management costs accounting to provide references 本文对美国联邦政府管理成本会计实务中的概念冲突及其准则协调进行了分析。
But the practice of abc is still limited . it restricted the development of abc in china and weakened its strengths 但在实践中，对作业成本法的应用开展的较少，这样就制约了作业成本会计理论与实践在我国的发展。
College or university diploma in accounting or other related subject . minimum 2 - 3 years cost account experience in a manufacturing environment 会计及相关专业大专或本科毕业；要求至少2 3年制造性企业成本会计经验。
In a job order costing system , costs are identified with the spe ? cific jobs or orders to determine the cost of products manufac ? tured 采用分批成本会计法，各项成本应按特定的工作批别或定确认，以确定制成产品的成本。
As the development of cost accounting as well as the increasing role of cost information , the conception of enterprise and the management pattern are changing 随着成本会计的发展,成本信息作用增大,企业的概念在变化,经营模式也在变化。
In other companies the process is more formal , with financial analysts , cost accountants , and even whole departments dedicated to this function 在其他公司这一流程更为正式，会有财务分析师、成本会计师甚至是整个部门专门致力于这项职能。
