[经] process method of cost accounting, process method of cost-finding
chéng běn kuài jì de fēn bù fǎ ㄔㄥˊ ㄅㄣˇ ㄎㄨㄞˋ ㄐㄧˋ ㄉㄜ˙ ㄈㄣ ㄅㄨˋ ㄈㄚˇ