以下为句子列表：
英文: In contrast, process cost accounting lends itself most readily to the production of a large volume of undifferentiated products manufactured in a continuous flowoperation, such as distilla-tion of fuels or the manufacture of paint.
中文: 相反地，分步成本会计则最适用于在连续流程操作中制造大量无差别产品的生产，例如燃料蒸馏或油漆的制造。
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英文: Starting out with an analysis of the theoretical meaning of the process cost accounting both home and abroad, this paper sets out to make a comparison of the cost accounting methods of both sides, expecting to learn from the west their advanced theories t
中文: 摘要本文从分析中西方分步法成本核算的理论内涵出发，比较双方成本核算的方法，期望我们能够学习西方先进的理论思想，提高成本核算的水平。
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