Management accounting mainly provides information to management of a firm, and it is related to the internal accounting functions of costdetermination, planning, control and performance evaluation.
管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
2
When companies make a gratis offer, what they're really doing is muddying the cost-benefit equation and making it more difficult for their prospects to make a clear value determination.
当公司发送免费品，他们真正的用意却只在搅浑成本-收益对等关系，让人更难人确认其价值。
3
Aiming at this problem, this paper explains the application of comparison fund cost and lucre of per share analytical methods in detail to determination of optimal capital structure.