The paper has analyzed deeply on the diffi cult point of the theory and practical application, and acquired some creation in the following aspects 本文分別從理論和實際應(yīng)用的角度對其中的技術(shù)難點進行深入分析,在幾個方面取得了創(chuàng)新。
The appropriate amounts of discretionary fixed costs are diffi ? cult to determine with precision, so budgeted amounts often are based on traditions, rules of thumb, or industry customs 準確地計量酌量性固定成本是不可能的,所以他們的預(yù)算通常根據(jù)傳統(tǒng)、經(jīng)驗或行業(yè)慣例來確定。