... 会计成本定价 embedded cost pricing 会计成本法 cost method of accounting 会计成本，记帐成本 Accounting cost ...
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通过销售成本会计方法 Cost-of-sales accouting
完全成本会计法 Full-Cost Accounting ; FCA
成本会计和作业成本法 activity-based costing
随着企业管理的不断深化，现行财务会计采用的全部成本法在某些方面已不能适应企业内部管理的需要。
Due to the deeping of business management, absorption costing being adopted in current finacial accounting don't satisfy the needs of the internal business management in some aspects.
然后介绍了价值链会计与作业成本法的有机结合，以及价值链会计中作业成本法的运用。
Then, the thesis introduces the organic combination of the value chain accounting and activity-based costing, and the application of activity-based costing in value chain accounting.
在房地产估价实务中，估价人员时常将成本法中的建筑物折旧与会计折旧相混淆。
When estimating real property, many valuators often confuse building depreciation in cost method with accounting.
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