成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。

Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates.

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使用永续盘存制的会计系统叫做成本会计系统。

Systems of accounting for manufacturing operations that incorporate perpetual inventories are usually called COST accounting systems.

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