The author suggests that purchase account of materials can be fully used for both actualcostsystem and standard cost system, and discusses the advantages of it.
笔者认为可以设置“材料采购”科,用于实际成本计价和计划成本计价核算,并讨论了其优越性。
2
The actual transfer payment in China is inefficient, scale being small, systemcost being exorbitant, operation being nonstandard.
我国目前的转移支付效率低下,转移支付规模不足、制度不完善、操作不规范。
3
The method is important and actual to improving the developing efficiency of Expert System, decreasing the developing cycle and developing cost.