The objective of accounting rule setting is the essential decisive factor that forms the high quality accounting rule.

会计规则的制定目标是形成高质量会计规则的根本性决定因素。

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Accounting to30experiments, cost accounting is used to count the cost of this experiments. By the cost essential factor index of experiment project, the cost of all experiment projects is calculated.

应用成本核算的方法，对30有代表性的实验项目进行成本核算通过实验项目的成本要素指，推算出全部实验项目的成本。

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