第四章着重对环境成本核算方式进行探讨。
Chapter four emphasizes on the ways of calculating the environment cost.
国库支付是较会计集中核算更高层次的核算方式。
The exchequer expense is a higher level accounting contrasted to intensive accounting.
因此随着我国对作业成本法不断深入的研究，必将对我国企业的成本核算方式产生本质上的改变。
Therefore, though ABC is continually researched, it certainly occur substantial change to the counting model of cost in domestic enterprises.
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