For example, Microsoft's normal operating activity is selling software.
比如，微软的常规业务活动是卖软件。
Capital operation is an operating activity in the core of capital efficiency.
资本经营是以资本效益为核心的经营活动。
Tax plan, as an operating activity, possibly due to the regulation of tax policy and unscientific tax plan, may result in failure.
税收筹划作为企业的一项经营活动，可能由于税收政策的调整、税收筹划方案不科学等原因而导致失败，产生不良的后果。
Therefore, an accounting object, which is based on the fact, abstract enough and easily operating, should be the economic relations in the operating activity.
对此，一个从客观事实出发，抽象性和可操作性统一的会计对象应当是：经营活动中的经济联系。
Therefore, an accounting object, which is based on the fact, abstract enough and easily operating, should be the economic relations in the operating activity.
对此，一个从客观事实出发，抽象性和可操作性统一的会计对象应当是：经营活动中的经济联系。
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