Question

求汉译英，翻译一下文字

随着“知识经济”时代的到来，企业成本计算与管理的理论与实务受到了巨大的挑战。产品成本结构发生了重大变化，使得传统的成本计算方法不能正确反映产品的消耗，不能为企业决策和控制提供正确的会计信息。作业成本法是一种以作业为基础的成本计算方法，它从根本上解决了传统成本法的缺陷，同时给企业成本管理提供了很好的基础，在我国研究与推广作业成本法有着重大的理论和现实意义。

Answer 1

With the advent of the era of "knowledge economy", the theory and practice of enterprise cost calculation and management is a huge challenge. Great changes have taken place in product cost structure, make traditional cost calculation method can not correctly reflect the consumption of products, can't provide accurate accounting information for enterprise decision making and control. Homework cost method is a kind of based on the work of cost calculation method, it fundamentally to solve the defects of the traditional cost method for enterprise cost management provides a good foundation at the same time, research and promotion of homework cost method in our country has important theoretical and realistic significance.

Answer 2

With the "knowledge economy" era, the theory and practice of calculation and management of enterprise cost is greatly challenged. Great changes have taken place in the structure of product cost, so the traditional cost calculation method cannot reflect the consumption of products, can not provide the correct accounting information for decision and control in enterprises. Activity-based costing is a calculation method of activity-based cost, it resolves the defect of traditional cost method fundamentally, at the same time to the enterprise cost management provides a good foundation, is of great theoretical and practical significance in our research and promotion of activity-based costing.