《成本会计学》中将品种法、分批法和分步法并列为成本计算三大基本方法，在这三种方法中分步法的核算最复杂，也是考生学习中深感棘手的问题。分析一下不难发现考生往往“卡”在逐步结转分步法与平行结转分步法的区分上，正是因为搞不清这两种方法在一些具体细节问题上的差异 Among the three basic methods of costing, cost-accounting, batch-wise and step-by-step methods are included in “Cost Accounting”. The accounting of the substeps is the most complicated among these three methods, which is also a problem that is deeply troublesome for the examinee to study. Analysis is not difficult to find candidates are often “card” in the step-by-step carry-forward and parallel carry-over step by step distinction, precisely because of confusion between these two methods in some specific details of the differences