Chapter Five is an introduction to the calculation methodology of total cost control, with in-depth discussion of the theories, characteristics and calculation process of total cost accounting.
第五章：高校科研全成本计算法引入，全面阐述了全成本计算法的原理、特点和计算程序。
The need for comparability should not be confused with mere uniformity and should not be allowed to become an impediment to the introduction of improved accounting standards.
对可比性的要求，不应混同于单纯的统一性，并且不应允许其成为引进经过改进的会计准则的一种障碍。
The need for comparability should not be confused with mere uniformity and should not be allowed to become an impediment to the introduction of improved accounting standards.
对可比性的要求，不应混同于单纯的统一性，并且不应允许其成为引进经过改进的会计准则的一种障碍。
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