Management accounting, a new and rising accounting subject, is a constituent part of the management science.
管理会计是管理科学的组成部分，是一门新兴会计学科。
Extraposition is a common linguistic phenomenon in Chinese. It consists of extraposed constituent and an original item, usu. the subject, object or attributive.
外位语结构是汉语中常见的语言现象，由外位语和本位语组成。
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