To a great extent, Process Costing Systems operate in much the same manner as job costing systems. Both systems are established to accumulate costs for a business and both use the same accounts.

Job costing method has been developed from a concept, establishment of the theoretical system to the application of business, and now it is much more mature and has withstood the challenges.

作业成本法从概念的提出，理论体系的建立，到实际应用于企业，其理论体系发展到现在已基本成熟，在实践中也经受住了种种考验。

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In this paper, as power enterprises an example, detailed implementation and application procedure of job costing method will be showed.

本文以发电企业为实例详细阐述作业成本法项目实施与应用全过程。

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Performing job costing, account analysis, and general ledger management using Lotus and Excel

进行工作成本、帐目分析，运用Lotus和excel软件进行总帐管理

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Job costing and financial management information system

工作成本及财政管理资料系统

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On a Combined Application of Job Costing and Economic Value Added

论作业成本法与经济增加值的结合应用

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Prices in London for upmarket properties have risen for five months in a row, gaining more than 6 per cent, although average prices for homes costing more than 1m ($ 1.6m) are still almost a fifth lower than their peak in March 2008.

伦敦高端房地产价格已经连续5个月上涨，累计涨幅超过6%，虽然100万英镑（合160万美元）以上住宅的平均售价，依然比2008年3月的最高水平低近五分之一。

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Cost includes costs of raw materials computed using the weighted average method of costing and, in the case of work-in-progress and finished goods, also direct labour and an appropriate proportion of production overheads.

成本值包括以加权平均法计算之物料成本，如属在制品及制成品则须加上直接工资，及适当比例之间接生产经营成本。

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My next step is to sum up and average the monthly costing figure to track its change over time.

接下来，我把每个月的平均成本加起来，计算出每个月的平均值，从而来追踪一段时间内的变化情况。

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The weighted average process costing method averages the costs for the beginning work in the process with the current production.

加权平均法将期初存货的成本加上本期发生的成本平均分摊到单位产品之上。

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There is a danger that marginal costing could lead a company into a situation in which not all costs are covered, e.g.setting a price, which yields an inadequate contribution.

变动成本法可能使公司的成本不能得到全部补偿。例如，产品定价过低不能产生足够的能力际贡献。

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Marginal costing The method of process costing used.

边际成本计算（法）存货成本计算方法。

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Though variable costing is a western capitalism country's product, it has many advantages with respect to controlling cost, short-range decision and appraising results.

变动成本法虽是西方资本主义国家的产物，但它在成本控制、短期决策、业绩评价等方面有其独特的优点。

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The contrast of Full costing Manufacturing costing and Variable costing

完全成本法、制造成本法和变动成本法的比较

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Applications of the variable costing method

谈变动成本法的应用

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Study of the Differential Profit about Variable Costing and Full Costing

变动成本法与全部成本法损益差量研究

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Which one of the following is the best reason for using variable costing?

下面哪一项是采用变动成本法的最好理由？

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There was 1 case of residual tumor cells at the esophageal margin, 1 case of hydrothorax and hydrops of costal bed, no costal chondritis, pneumothorax and fistula formation.

结果：全组病例均未发生肋软骨炎及左侧胸膜损伤所致气胸，也无肺部并发症及吻合口瘘的发生，但发生食管断端癌残留1例和肋软骨床积液1例。

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Surgery for osteomyelitis of sternum and costal chondritis due to thoracotomy

开胸术后胸骨骨髓炎、肋软骨炎的整形外科治疗

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The results of 23 cases were excellent ( 65.7%), and the patients had no clinical symptoms, ascites, dilated tortuous veins in the abdomen and chest, or edema of lower extremities. The liver was not palpable below the right costal margin.

对35例患者术后随访6～36个月，效果优者23例（65.7%），患者临床无症状，腹水、胸腹壁曲张静脉及下肢肿胀消失，肝右肋下不能触及；

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"Ultrasonic examination. Fluid waves of the gallbladder ( at the depth of 3.0-4.5cm) can be seen under the right costal margin along the mid-clavicular line, indicating enlargement of the gallbladder. Fluoroscopy of the chest showed normal heart and lung"

超声波检查：右肋缘下近锁骨中线可见胆囊内液平面波（深约0.3-4.5厘米）提示胆囊增大

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