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单词
cost accounting
释义
cost accounting
成本会计
会计的一个分支。指采用复式记账法,连续进行产品或劳务成本计算的会计程序和方法,其主要的会计程序是对成本的分类、记录、分配、汇总和报告。在成本会计制度中,包括订单成本计算法、分步成本计算法、标准成本计算法、直接成本计算法。
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更新时间:2026/10/7 15:54:12