It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.
在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。
Alternate distribution of auxiliary production cost is the key link of auxiliary production cost distribution teaching which is included in teaching of cost accounting. It's also a difficult point.
“辅助生产的交互分配”是成本会计教学中辅助生产费用分配教学的中心环节，同时又是辅助生产费用分配的重点和难点。
Full cost accounting will occur during a given period of medical services in hospital costs collection, summary, distribution, calculate the total cost of medical services and unit costs.
全成本核算将医院一定时期内发生的医疗服务费用进行归集、汇总、分配，计算医疗服务总成本和单位成本。
Full cost accounting will occur during a given period of medical services in hospital costs collection, summary, distribution, calculate the total cost of medical services and unit costs.
全成本核算将医院一定时期内发生的医疗服务费用进行归集、汇总、分配，计算医疗服务总成本和单位成本。
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