分批法

在分批法中，成本要按批次归集。

With the job order costing system , costs are gathered by job order .

在分批法中，在产品账户为其核心。

In the cost flow of a job order costing system , the account of Goods in Process is the heart .

分批法和分步法在很多地方是相似的。

Job order and process costing system are similar in many ways .

补料分批法高密度培养凝结芽孢杆菌

High-density cultivation of Bacillus coagulans using fed-batch method

运用分步法的企业也多使用和分批法相同的材料领取单。

Companies using process costing systems often use materials requisition just like they would under a job cost system .

分批法单独核算某一批次的成本并将成本信息汇总在批次成本计算表上。

In a job order costing system , product costs are accumulated by individual jobs and are summarized on job order cost sheets .

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。

To account for product costs properly , there are two common types of cost accounting systems : job order costing systems and process costing systems .

因分批法是以永续盘存制为基础，各种成本通过原材料、应付工资、在产品、产成品等账户来核算。

With the perpetual inventory systems , manufacturing firms often use accounts such as Materials Inventory , Wages Payable , Work in Process , and Finished Goods Inventory .

如果企业的成本会计系统使用分批法，批次产品的成本可以在其完工时便可获得。

If a manufacturing firm uses a job order COSTing system , the accountant could make out the COST to a job as soon as the goods are finished .

分批法和分步法有很多相似之处，这两种方法都是用于计算产品成本并使用相同的账户。

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 .

本文还比较了两种测试交换吸附速度的方法：连续取样法及分批法.实验表明，当被交换吸附的酸浓度若维持在0.032N左右时两种方法所得到的曲线基本上是一致的。

Two different methods ( the limited batch method and the batch method ) were used to determine the exchange velocity of the anion exchange resins , the results showed that the exchange rates were identical when the concentration of the hydrochloric acid was maintained at about 0.032 N.

CLT酸的合成由专利的分批操作法改为工业化生产较为适宜的从原料到产品的一锅法合成。

The batch operation of CLT acid synthesis by Japanese patent has been changed to the once-through operation to fit for the industrialization production .

用分批处理法研究三种树脂吸附Cu2+的能力。

The adsorption of Cu 2 + with the resins is investigated by batch method .

分批作业法，间歇操作法

Batch method of operation

但吸附柱法实验周期太长，分批测定法仍具有不可取代的位置。

But the experiment cycle of column method is so long that batch method cannot be substituted yet .

通过对发酵工艺进行改进，采用诱导剂的分批加入法后不仅可以有效的解除诱导剂对细胞生长的抑制作用，并且有利于酶的高效表达。

The stage addition mode of inducer was adopted not only can effectively relieve inhibition but also was helpful for enzyme expresses .

将补料分批培养法与化学中和法相结合，对乳酸菌进行高密度培养。

To achieve the aim of high cell density cultivation , fed-batch fermentation was applied , companied by chemic neutralization in our experiment .

按分批实际进价法计算存货成本的数据库设计

Databank Design for Counting the Cost of Stock by Actual Cost Price in Separate Batches

采用分批成本会计法，分批成本单将作为在制品帐户的辅助记录。

In a job order costing system , job cost sheets will serve as the subsidiary records for the work in process account .

采用分批补料转化法可解除阿魏酸对菌体生长和代谢的抑制作用。

Fed-batch culture was adopted to relieve the toxic of ferulic acid to microorganism .

批发商品帐的分批实结毛利法是一种较复杂的动态结算法，又是与财务、业务和管理部门密切相关的一项工作。

The accounting method wholesale commodity in its real prices is a complicated dynamical process , it also is an important work which is relation to financial affairs , business and management department .