Thus acceleration of improvement of production equipment and consolidation of cost budget and cost control are the issues which current accounting theory and practice must study.

因此，加速生产设备改良、加强成本预算和成本控制，是当前会计理论与实践必须研究的问题。

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However, current accounting practice does not take environmental resources into accounting items and can't check and control the environmental cost of resources loss.

然而，当前的会计核算办法并未将环境资源列入会计要素，不能核算和监督资源损耗的环境成本。

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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。

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