后见之明偏差是指在事后看待事件结果时，会觉得事件结果比事前预测时更不可避免、更容易预见的倾向。

Hindsight bias is a tendency to view event outcomes in hindsight as more inevitable or foreseeable than they appeared in foresight.

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研究了会计核算的一个重要方面，包括以“事后记录”信息为基础的会计核算数据和信息与所需的“事前预测”信息的界定。

This paper has dealt with an important aspect of accounting, which consists of the demarcation of accounting data and information, based on Ex Post information, from required Ex Ante information.

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事前成本控制主要包括成本预测、成本决策和成本计划三项内容。

The cost control in advance includes cost forecast, cost decision and cost planning.

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