The objective of costs accounting is production costs.

成本会计的对象是生产成本；

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Environmental costs accounting mainly involves the causation and principle of recognition, as well as the distribution.

环境成本在会计核算方面主要涉及环境成本的确认依据和确认原则，以及环境成本的分配问题。

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The problem in the logistics costs accounting is the inaccurate calculation for lack of the knowledge about logistics costs, and the activity-based accounting can solve it.

现行企业物流成本核算中普遍存在因对物流成本认识不足并进而导致计算不准确的问题，利用作业成本法进行物流成本核算则可有效弥补其不足。

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Widening borrowing costs, accounting rules that forced the bank to write down its assets, and rating agency downgrades that all conspired to hobble Lehman.

NPR: Lehman CEO Testifies On Capitol Hill

Thus far Sirva's stock has been further punished by its May announcement that the first three quarters of 2005 were in the red--in part because of accounting costs.

FORBES: Correction Appended

The company should already be charging the most it can for that marginal phone call and a change in sunk costs might affect accounting profit but not that revenue maximising price charged.

FORBES: India's Mobile Phone Operators Insist It's Not a Competitive Market