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- The research starts from the activity processes analysis, then defines activities, allocate costs, determines cost drivers, plausibly allocates the joint cost in the branch to specific clients and build up a complete set of ABC accounting system. 从业务流程分析开始，到定义作业，分配成本费用，确定成本动因，最后把营业部的共同成本比较合理的分配到具体客户，建立起一套完整的作业成本核算体系。
- Joint Cost and Training Effectiveness Analysis 联合支出与训练效力分析
- The delays put the whole schedule out of joint. 一再的拖延打乱了全部安排。
- The Significance of Common Cost Allocation in the Field of Business Management 共同成本分配在企业管理中的应用
- She fell and put her knee out of joint. 她摔得膝关节脱臼了。
- joint costing of crude oil refining [经] 炼油联合成本计算
- The doctor put his bone into the joint again. 医生使他的骨头复位。
- Take a seat, have a cigarette or a joint and I will be back in three minutes. 请坐，抽根香烟或大麻烟，我三分钟内就回来。
- The joint between the hand and the forearm. 腕，腕关节手和前臂之间的关节
- To contribute to a joint or common purpose. 捐助为共同的目的而捐献
- A disease or an abnormality of a joint. 关节病病变或或畸形的关节
- They covenanted with us for establishing a joint venture. 他们就建立合资公司的事和我们签了合约。
- All things there are out of joint. 那儿的一切都乱七八糟。
- He has started a joint venture in Singapore. 他已在新加坡办起一家合资公司。
- The pipe was rusted at the joint. 管子的接合处生锈了。
- We have opened a joint account at the bank. 我们在银行开了一个共有的帐户。
- These foreigners have put forward a proposal for a joint venture. 这些外国人提出了一个合资企业的建议。
- The joint marked by such a projection. 肢关节长有这样突起部分的关节
- Sam is casing the joint now. He's going to give us a report soon. 萨姆现在正在侦察现场，他很快就会向我们报告情况的。
- The match between the joint leaders will be played off tomorrow. 两优胜队明天决赛。
