In a job order costing system, detailed material inventory records and requisitions must differentiate between raw materi-als and factory supplies and accumulate the cost of raw materi-al by job number.

• 采用分批成本会计法，明细的材料盘存记录和领料单必须在原料和公厂用物料之间作出区分，并按工作批号累计原料成本。