这两个都是会计术语，是关于成本计算的方法。

“Job order costing”是指分批成本计算方法，亦称订单法，它是以产品的批别（或定单）为计算对象，归集费用，计算产品成本的一种方法。分批法一般适用于单件小批生产类型的企业，例如船舶制造、重型机械制造以及精密仪器、专用设备生产企业，对于新产品的实质、工业性修理作业和辅助生产的工具模具制造等也可以采用分批法计算成本。Job order costing or job costing is a system for assigning and accumulating manufacturing costs of an individual unit of output. The job order costing system is used when the various items produced are sufficiently different from each other and each has a significant cost. (When a company's output consists of continuous flows of identical, low-cost units, the process costing system is more appropriate.)

分批法成本计算法的特点如下：

1）以产品的批别（或定单）作为成本计算对象。

2）间接费用在各批次或各定单之间分配可选择采用“当月分配法”或“累计分配法”。

3）成本计算期与会计报告期不一致，与生产周期一致。

4）通常不存在完工产品与月末在产品之间分配生产费用问题。

“process costing”是指分布成本计算法，是以产品生产步骤和产品品种为成本计算对象，来归集和分配生产费用、计算产品成本的一种方法。Process costing is a method of costing used mainly in manufacturing where units are continuously mass-produced through one or more processes. Examples of this include the manufacture of erasers, chemicals or processed food.

具体而言，它适用于连续加工式生产的企业和车间，如冶金、纺织等。在这类企业中，生产的工艺过程是由一系列连续加工步骤所构成，从原材料投入生产，每经过一个加工步骤都要形成一种半成品，这些半成品是下一步骤的加工对象，直至最后一步才生产出完工产成品。

以下为相关双语示例，供参考：

While the numbers can vary in accordance with the staff level and time spent in each procurement process, the job order costing proves that the establishment of long-term agreements potentially leads to savings in transaction costs of about 75 percent.

尽管按照每个采购流程所用工作人员职等和时间的不同数字会有所不同，但分批成本计算方法证明，签订长期协议可以节约75%左右的交易成本。

In a process costing system, after processing is completed, the cost of the goods moves with them into finished goods inventory and cost of goods sold.

在分步法中，当各工序都结束后，产品成本依次转入产成品帐户和产品销售成本帐户。