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。

It's well known that the brain's left hemisphere is more dominant and analytical in logical processes, while the right hemisphere is more active in emotional and social ones, though this is a matter of degree, not an absolute split.

众所周知，大脑的左半部擅于逻辑进程的分析，右脑则是对于情绪和社交较于活跃，不过这是程度上的问题，不是绝对的划分。