[经] dual plan for standard costs
wèi biāo zhǔn chéng běn zhì dìng de shuāng chóng fǎ ㄨㄟˋ ㄅㄧㄠ ㄓㄨㄣˇ ㄔㄥˊ ㄅㄣˇ ㄓˋ ㄉㄧㄥˋ ㄉㄜ˙ ㄕㄨㄤ ㄔㄨㄥˊ ㄈㄚˇ