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A major limitation of standard costs may occur because of their origin.
标准成本系统的主要缺陷来自其原始建立.
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Standard costs have some shortcomings.
标准成本也有其不足之处.
Standard costs are predetermined costs of resources required to make a product or provide a service.
标准成本是指预先确定的制作某种产品或提供一项服务所需的资源数量.
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