At the same time this entry is made, the completed job's cost sheet is removed from the Job Cost Ledger, marked "completed" and filed. 与此同时,完工批次的成本计算单从批次成本分类账中取出,加盖“已完成”戳记,并存档。
It controls a subsidiary ledger called job cost ledger, which contains a job cost sheet. 该账户下辖一名目批次成本的明细分类账户,其下有一批次成本计算表。
As a result, the total cost of the remaining job cost sheets in the subsidiary Job Cost Ledger continues to equal the debit balance in the Goods in Process controlling account. 批次成本分类账中剩下的成本计算单上的成本总额仍与在产品账户的数额相等。