Financial measures using ABC and RCA accounting will most likely be useful only for overall company health (macro level) and should not be used to track process improvement (micro level).

使用活动核算会计（ABC）和资源消耗会计（RCA）仅适用于公司的整体健康（宏观层面），而不应被用来追踪过程改进（微观层面）。

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The subdivision of the accounting process that produces these external reports is referred to as financial accounting .

会计过程中形成的这类对外报告的分支，称为财务会计。

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Trained for knowledge about production operation management, products, project management, production process and financial accounting.

受过生产作业管理、产品知识、项目管理、生产工艺、财务会计基本知识等方面的培训。

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There are standards for this sort of thing, like financial accounting standard 157 that requires a three-step valuation process.

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Moreover, as with enhanced internal compliance relating to the financial reporting process, this focus makes it more difficult to characterize legitimate accounting-related differences or oversights as fraud.

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