In a job order costing system , job cost sheets will serve as the subsidiary records for the work in process account 采用分批成本会计法，分批成本单将作为在制品帐户的辅助记录。
3.
After overhead cost has been entered on the job cost sheets , all elements of cost ? raw materials , direct labor and over ? head ? can be totaled 把制造费用记入分批成本单后，所有的成本要素（原料、直接人工和制造费用）即可进行总计。
4.
To make the filing , and keep a record of all important documents , including but not limited to gm meeting minutes , cost sheet , invitation letter , documents related to the customers and related contracts 对所有重要的文件进行归档，包括但不限于总经理会议记录，成本单，邀请函，与客户往来文件，相关合同等。
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