With the job order costing system , costs are gathered by job order.
在分批法中, 成本要按批次归集.
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Accounting systems that assemble costs in this fashion are called job order costing systems.
这样的成本会计系统就叫分批法.
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The specific cost flow of a job order costing system shows in Figure 14 - 2 as fol 1 owing.
分批法的成本流程列示如图14-2.
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