[经] cost accounting standard board
chéng běn kuài jì zhǔn zé wěi yuán huì ㄔㄥˊ ㄅㄣˇ ㄎㄨㄞˋ ㄐㄧˋ ㄓㄨㄣˇ ㄗㄜˊ ㄨㄟˇ ㄩㄢˊ ㄏㄨㄟˋ