Activity-based costing allocates costing by activity, objectively illustrates the relationship between resource consumption and product cost, which keeps the result of cost accounting more accurate.
作业成本法以“作业”为载体进行成本的分配，客观地描述了资源消耗与产品成本之间的关系，使成本核算的结果更加准确。
Environment accounting is how to compensate the consumption of natural resource.
环境会计是以自然资源耗费应如何补偿为中心而展开的会计。
Environment accounting is how to compensate the consumption of natural resource.
环境会计是以自然资源耗费应如何补偿为中心而展开的会计。
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