... America Born Chinese出生于 美国的华裔，即美籍华裔 Activity-based Costing 作业成本法，一种以作业为基础的 成本核算制度和成本管理系统 Advanced BONUS Core 高级沸腾式过热核反应堆内核 ...
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作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。
Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.
ABC法是一个以作业为基础的科学信息系统，它不仅是一种成本计算方法，更是一种成本管理的思想。
ABC method is a scientific information system based on operation. It is not only a way concerning cost calculation, but even a thinking of cost management.
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