Question

帮我翻译一下这句话，请不要用在线翻译软件！熟悉经管类词汇的优先

论文摘要翻译，请回答者不要用在线翻译软件翻译，最好是熟悉经管专业词汇的同学来帮我翻译，十分感谢！回答好者有加分，至少50分。
摘要如下：

完全成本法和变动成本法作为企业管理会计的两种成本计算方法，有着各自不同的应用条件和优缺点。本文从完全成本法和变动成本法的特点及优缺点入手，重点介绍了变动成本法的优缺点，并对两种成本计算方法进行了理论比较和实例论证。本文还对两种成本计算方法及其相关问题进行探讨，介绍了完全成本法和变动成本法下营业利润差额的变动规律及两种方法结合的可能性等问题。

Answer 1

Full cost method and the variable cost method of accounting as a business management costs of the two calculation methods, have their own advantages and disadvantages of different application conditions. This change from the full cost method and cost method of characteristics and advantages and disadvantages of starting a variable cost method focuses on the advantages and disadvantages, and the cost of two methods of comparison and example theoretical argument. This article also two cost methods and discuss related issues, introduced the full cost method, and changes in operating profit margin under the cost method changes in the law and the possibility of two methods in question.
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Answer 2

Full cost method and cost method of change management as a business cost accounting are two methods each have advantages and disadvantages of different application conditions. This change from the full cost method and cost method of characteristics and advantages and disadvantages of starting a variable cost method focuses on the advantages and disadvantages, and the cost of two methods of comparison and example theoretical argument. This article also two cost methods and related issues are discussed, introduced full-cost method and cost method changes the difference between the change in operating profit under the laws and the possibility of combining two methods and other issues.希望你满意哦