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| Chinese | English |
| 基本审计目标 | primary audit objective |
| 基本标准成本指数标准成本，尺度标准成本，静态标准成本，固定标准成本 | basic standard cost index standard cost, yard stick standard cost, static standard cost, constant standard cost, permanent standard cost |
| 标准成本制度之基本特征 | basic features of a standard cost system |
| 标普500指数基金 | S & P 500 Index fund |