Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting.

接着依据作业成本法系统操作的一般程序设计原则，设计了卷烟厂设备维修实施作业成本核算的程序。

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The foundations of traditional accounting system, such as the definition of accounting constituents, historic cost principle and realization principal etc, all face severe challenges from derivatives.

会计要素的定义，历史成本原则，实现原则等传统会体系的基石都受到了严峻的挑战。

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This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.

现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。

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