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问题: how to translate this sentence? thanks alot.

Activity-based costing sees overheads as being caused by cost units and that these costs units must be charged with the costs that they cause.

解答:

基於运营活动的费用计算将经常费用视作由单位费用而引发的费用,且这类单位费用必须以其产生原因来下帐。