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| 1. | accounting for the costs of technology transfers |
| 技术转让成本会计 |
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| 2. | cost accounting by elements |
| 按要素核算的成本会计 |
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| 3. | cost accounting; cost accountant |
| 成本会计 |
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| 4. | conventional cost accounting |
| 常规成本会计 |
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| 5. | To account for product costs properly, there are two common types of cost accounting systems: job order costing systems and process costing systems. |
| 针对不同的生产情况,成本会计系统又有两种核算办法,即分批法和分步法。 |
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| 6. | process cost accounting |
| 分步成本会计 |
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| 7. | There are two basic types of cost accounting systems: job order cost accounting and process cost accounting. |
| 有两种基本的成本会计方法：分披成本会计与分步成本会计。 |
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| 8. | managerial cost accounting |
| 管理成本会计 |
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| 9. | C. A. S. [cost accounting standards] |
| 成本会计标准［ |
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| 10. | responsibility costing |
| 责任成本会计 |
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