Systems of accounting for manufacturing operations that incorporate perpetual inventories are usually called COST accounting systems.

使用永续盘存制的会计系统叫做成本会计系统。

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Additionally, cash-basis accounting is not viable for cost accounting in manufacturing operations because expenses cannot always be correctly associated with product costs.

此外，现金会计基础是不可行的成本会计中的制造业务，因为费用往往不能正确地与产品成本。

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Emerson employs about 30,000 people across 27 manufacturing operations in China, its second largest market after the US, accounting for about 15 per cent of total sales.

艾默生公司在中国拥有27个制造业务，总共雇佣了大约3万名员工。中国市场占公司销售总额的15%左右，是该公司仅次于美国的第二大市场。

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