Do you understand cost accounting now?

现在你们可明白了成本会计的含义吗？

Yes. Cost accounting is a speciality within the field of accounting.

行。在会计学范畴内成本会计也是一门专业课。

Cost accounting provides a systematic and logical process by which the cost of a product can be determined.

成本会计提供了一个系统性和逻辑性的计算方法，用以确定产品生产的成本。

This is the purpose of cost accounting, and many of the procedures of other branches of accounting have been adapted to achieve this end.

这是成本会计的目的，为达到此目的要采用很多其它会计工作的程序。