问题描述：
英语翻译 中翻英 谢谢 求高手帮忙
在经济全球一体化的形势下,随着生产技术水平的进步、产品复杂程度的提高以及间接费用在成本费用中所占的比例日益增加,传统的成本会计方法已经不能提供准确有用的成本信息,作业成本法则应运而生,这种先进的现代成本核算方法不仅是成本计算方法上的一个里程碑式的突破,而且为企业成本管理提供新的理念和方法.目前,作业成本法已在加工制造业、商业零售、批发、金融、保险、医疗卫生、会计师事务所、咨询、政府部门、公用事业单位等各行各业得到广泛应用.
本文通过总结作业成本法及其在国内外制造企业中的应用研究的相关内容,对制造企业如何成功实施作业成本法进行深入探讨,以提高作业成本法的实施有效性.
首先,对作业成本法的产生背景进行简单的阐述,并介绍作业成本法的概念及主要概念体系和分类,着重分析其基本原理和一般程序；
其次,对作业成本法与传统成本法进行比较,得出作业成本法存在的优势、意义和适用范围；
再次,对作业成本核算体系在制造企业中应用的必要性和可行性进行分析研究,指出目前作业成本法在国内外的实施现状；
之后,以具体案例作为研究对象,对某制造企业成功运用作业成本法进行例证分析,进一步论证作业成本法的有效性；
最后,总结全文,指出该研究方法存在的不足面临的困境,以及对未来的研究展望.
问题解答：
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In the economic globalization situation, along with the progress of production technology, product complexity and indirect cost cost in proportion of increasing, the traditional cost accounting method has been unable to provide accurate information, the cost of useful activity-based costing principle, the advanced modern cost accounting method is not only the cost calculation method on a landmark breakthrough, but also for the enterprise cost management provides new ideas and methods. At present, the activity-based costing method in processing manufacturing, commercial retail, wholesale, finance, insurance, medical and health, certified public accountants, consultation, government departments, public institutions, and other industries.
This paper summarizes the activity-based costing method and its application in domestic manufacturing enterprises to research, manufacturing enterprises to the successful implementation of the activity-based costing method are discussed, in order to improve the effectiveness of implementing the activity-based costing method.
First, in the background of activity-based costing method is simple, and introduces the concept of activity-based costing system and the main concepts and classification, emphatically analyzes its basic principle and procedures,
Secondly, the activity-based costing method in comparison with the traditional cost method, activity-based costing advantage, the significance and the applicable scope,
Again, on homework cost accounting system in manufacturing enterprise necessity and feasibility of the application of analysis and research are pointed out, and the activity-based costing method in the implementation status,
Later, as the research object, the specific case of a manufacturing enterprise success activity-based costing is illustrated, and further demonstrates the effectiveness of activity-based costing,
Finally, summarize the research methods, points out the deficiency existing dilemma facing the future, as well as to the research prospect.
