There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects, Accounting Assumptions, Accounting Concepts and AccountingPrinciples.

现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。

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There are limitations in traditional view of quality related cost. Quality cost and quality loss are two important basic concepts of quality accounting.

传统的质量成本观有其一定的局限性，质量成本与质量损失构成质量会计两个重要的基本概念。

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In a long time, the traditional cost accounting is always the leading cost accounting method of most companies.

长期以来，传统成本法一直是企业主要的成本核算方法。

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Therein lays one of the key shortcomings of traditional accounting: there is no allowance for a change in the cost of capital in the accountant's methodology, even though it is incredibly relevant to an asset's value.

FORBES: The P/E Problem