分批成本

L:In job-order cost accounting, the accountant must first determine the prime, or direct

教师：在分批生产成本会计中，会计必须首先确定其产品的主要成本或直接

The main contents in this course include job order costing, process costing, cost-volume-profit analysis, short term operating decision, long term capital expenditure decision, master budget, responsibility center and responsibility accounting, activity based costing and activity based management, performance evaluation and balance score card, quality cost accounting, etc.

它的主要内容包括分批成本计算法、分步成本计算法、标准成本与成本差异分析、成本习性分析与变动成本计算法、本量利分析、短期经营决策、长期资本支出决策、全面预算、责任中心和责任会计、作业成本计算和作业成本管理、业绩衡量与平衡记分卡、质量成本会计和信息资源会计。

In a job order costing system, product costs are accumulated by individual jobs and are summarized on job order cost sheets.

分批法单独核算某一批次的成本并将成本信息汇总在批次成本计算表上。

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。

The accounting of subsidiary production cost, manufacturing cost accounting, the distribution of production fee between completed production and products; the methods of cost accounting are specified as varietals method, job lot method, method of fractional steps, sorting technique method and quota means

辅助生产费用的核算、制造费用的核算、生产费用在完工产品与在产品之间的分配；成本计算的品种法、分批法、分步法、分类法、定额法

The operation conditions were optimized for the FDP production by using waste brewer's yeast cells.

在此基础上建立了生物转化合成FDP的补料分批操作方式，以产品成本最低为目标优化了反应操作时间。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。