How to say activity-based costing in Japanese

1)エービーシーエービーシー(ebishi) (n) alphabet/abcs/american broadcasting company/abc/audit bureau of circulations/abc/activity-based costing/abc/abc world airways guide/atanasoff-berry computer/abc    
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Other sentences with translations
the orchestra members respected mr smith as a conductor.

you should not judge a man by his appearance.

according to the radio, a storm is imminent in the north.

that cute baby is the fruit of their love.

i wish i'd been born a canadian.

i think she is showing off her new dress to us.

he always troubles himself about minor things.

he is busy with job hunting.

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