advanced cost accounting
英 [ədˈvɑːnst kɒst əˈkaʊntɪŋ]
美 [ədˈvænst kɔːst əˈkaʊntɪŋ]
高级成本会计
双语例句
- A lot of researches have been made and a number of theories and methods have been advanced in this regard. However, environmental management accounting and environmental cost accounting can not provide effective information for business environment management because of the failure to find direct cost drivers.
对此，学术界进行了大量的研究，提出了众多理论与方法，然而，由于未能找到直接的成本动因，环境管理会计及环境成本核算仍不能为企业环境经营提供有效的信息支持。 - The main innovation of this thesis is to broaden the scope of application of ABC and promote the military industrial enterprises to establish advanced cost accounting and management system.
本文的主要创新点在于拓宽作业成本法的应用范围，推动军工企业建立先进的成本核算及管理制度。