作业会计 责任会计
Operational accounting. Responsibility accounting
以上为机器翻译结果,长、整句建议使用 人工翻译 。
并分析了医院成本的特性,提出了成本作业创建的具体措施,包括:责任中心建立、会计科目设置、成本汇集及成本分摊。
The nature of costs was discussed and the detailed measures were mentioned. The details included establishment of responsibility centers, sett...
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