the paper has analyzed deeply on the diffi cult point of the theory and practical application, and acquired some creation in the following aspects 本文分别从理论和实际应用的角度对其中的技术难点进行深入分析,在几个方面取得了创新。
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 准确地计量酌量性固定成本是不可能的,所以他们的预算通常根据传统、经验或行业惯例来确定。