process costing

基本解釋

• [會(huì)計(jì)] 分步成本計(jì)算

英漢例句

雙語(yǔ)例句

• The method of process costing used.
  存貨成本計(jì)算方法。
• The weighted average process costing method averages the costs for the beginning work in the process with the current production.
  加權(quán)平均法將期初存貨的成本加上本期發(fā)生的成本平均分?jǐn)偟絾挝划b品之上。
• In the article, the author put forward some ideas about the application of parallel process costing in assembly enterprise.
  特別是在裝配式多步驟加工企業(yè)中，平行結(jié)轉(zhuǎn)分步法下，對(duì)兩者內(nèi)涵的分析尤爲(wèi)重要。

權(quán)威例句

• In the process of hurting consumers by playing drug-administration-knows-best, the FDA is costing Merck and Bristol-Myers hundreds of millions of dollars.
  FORBES: FDA Rejects Over-The-Counter Cholesterol Drugs

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詞組短語(yǔ)

短語(yǔ)

• process -based costing 工序成本法
• KKPM Process costing menu 処理成本核算菜單
• process costing of product 産品成本核算的分步法
• simple process costing 單純分步成本計(jì)算
• single product process costing 單一産品分步成本計(jì)算

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專業(yè)釋義

經(jīng)濟(jì)學(xué)

• 分步成本計(jì)算
• 分步成本法
• 分步成本制
• 分步成本計(jì)算法