All of this request us to resurvey the traditional accounting model and make the reconstruction of the accounting system possible.
这
要求我们重新审视现行的会计
式,从而构建价值链会计体系成

。
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学箴言报》(文章版)
The Economics Book (Big Ideas Simply Explained) Whereas traditional accounting systems estimate the overheads, perhaps by assuming that every unit produced at a factory should bear the same share of the total overhead bill, activity-based costing is much more precise.
而传统会计系统在估算间接费用时,可能假设工厂生产的每个单位产品应承担相同份额的总间接费用账单, 相比之下,基于活动的成本核算则精确得多。