企业可以集中精力经营核算心业务，促进企业的成长与扩散；
They also can gain development and expansion by concentrating on core-business.
第四条会计核算应当以企业发生的各项经济业务为对象，记录和反映企业本身的各项生产经营活动。
Article 4 an enterprise shall accurately account for all its business transactions actually taken place and record in reliable reports all the business activities of the enterprises itself.
合理的成本构成及核算准则是正确分析生产经营的基础。
Reasonable cost structure and accounting standards are the basis of correctly analyzing the production management.
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