现行成本会计在会计目标、会计假设、会计概念和会计原则四方面,相对于传统的历史成本会计而言,均有明显的差异。
There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects, Accounting Assumptions, Accounting Concepts and AccountingPrinciples.
这对现行的成本会计提出了新的要求。
这对现行的成本会计提出了新的要求。
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