Our country still relies mainly on the norm cost method.

但我国仍是以标准成本法为主.

Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically.

采用计划成本或者定额成本方法进行日常核算的，应当按期结转其成本差异，将计划成本或者定额成本调整为实际成本。