Among many objective causes for the choice of enterprise accounting policy, the major ones include: the sharing of interest, the characters of the enterprise and relevant laws.

企业会计政策选择产生的客观原因很多，主要有利益的共享性、企业的独特性和法规(律)规定。

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Cost accounting is an economic impetus of library resources sharing.

成本核算是图书馆资源共享的经济驱动力。

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She donated to help set up a library--and promptly began to design several business operations, including an accounting system and the profit-sharing plan.

FORBES: Magazine Article

The Public Company Accounting Oversight Board, or PCAOB, is negotiating with Beijing to allow information-sharing between U.S. and Chinese regulators.

WSJ: Jake Lynch: To Control Fraud, De-Control Chinese Capital