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The financial accounting purpose for cost information involves the measurement of costs as part of the process of income de-termination and asset valuation. 財(cái)務(wù)會計(jì)核算需要成本資料是因?yàn)樵诖_定利潤和評估資產(chǎn)的過程中需要對成本加以計(jì)量。