process costing翻译

process costing的基本解释

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过程成本核算：一种用于确定制造过程或阶段中产品成本的操作成本核算方法。

例句

In the article, the author put forward some ideas about the application of parallel process costing in assembly enterprise.特别是在装配式多步骤加工企业中，平行结转分步法下，对两者内涵的分析尤为重要。
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.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。
This flow chart, shown below, summarizes the overall costing process.这张流程图如下所示，概括了成本计算的全程。《柯林斯英汉双解大词典》

短语

work-in-process costing 在产品计价 ; 产品计价
process costing system 分步成本法 ; 成本计算法
process costing method 分步法 ; 成本计算分步法
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纠错

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