题目翻译：分批成本法最适合下列哪一项A：使用后进先出法计算存货成本
B：估计包含在转移定价中间接制造费用
C：控制计划生产的间接成本
D：决定特殊项目的成本
考点：cost allocation and accumulation
关键词：：job-order cost
解题思路：
作业成本法适用于每个作业的成本动因不同，优点是精确，缺点是复杂
分步成本法适用于产品按照步骤流转于不同的部门。
分批成本法是按照客户订单分批归集和分配到每一个订单上。
Answer (D) is correct . Job-order costs are used in determining the costs of a specific, clearly identifiable job or project. In contrast, process costing averages the costs of all production.
Answer (A) is incorrect because LIFO is equally applicable to either job-order costing or process costing.
Answer (B) is incorrect because Process costing is equally useful for the estimation of overhead.
Answer (C) is incorrect because Control of costs does not vary between job-order and process-costing systems.
