[经] departmental job order cost accounting

fēn bù fēn pī chéng běn kuài jì ㄈㄣ ㄅㄨˋ ㄈㄣ ㄆㄧ ㄔㄥˊ ㄅㄣˇ ㄎㄨㄞˋ ㄐㄧˋ