With hindsight, it would be hard to imagine a more toxic business plan: it was just this sort of model that was blamed for the weak accounting of the late 1990s.

事后来看，很难想象能找到比这个更致命的商业计划了：90年代末期会计业务的弱点正是归罪于这种业务模式。

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In this paper, a REA model was used to achieve the alignment of business planning and accounting information system planning.

本文分析了利用REA模式进行公司规划与会计信息系统规划一致性的可行性。

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Furthermore, due to a wide range of pharmaceutical products, business model unique, business volume, alone accounting manual has been very difficult to adapt to the workplace.

再者，由于医药产品种类繁多、经营模式特殊、业务量大，单凭手工记账已很难适应工作的需要。

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"We're not overly worried about these accounting concerns, since Autobytel has a relatively simple business model, " says Ragas.

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Groupon (GRPN) has a troubled business model that it tries to cover up from time-to-time with shady accounting.

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