与这些国家相比，我国无论是作业成本计算还是作业成本管理的研究还是处于理论研究和试点应用阶段。

But in china, not only Activity-Based Costing but also Activity-Based Costing management research is still in the phases of theory research and test.

youdao

与这些国家相比，我国无论是作业成本计算还是作业成本管理的研究还是处于理论研究和试点应用阶段。

But in china, not only Activity-Based Costing but also Activity-Based Costing management research is still in the phases of theory research and test.

youdao