accounting cost
英 [əˈkaʊntɪŋ kɒst]
美 [əˈkaʊntɪŋ kɔːst]
会计（记账）成本
双语例句
- Given cheap financing, the deal will probably add to earnings per share immediately, even without accounting for cost cuts.
鉴于融资成本较低，这笔交易将立即提高每股盈利，甚至在没有计入成本削减的情况下。 - Cost monitoring, for example, where costs need to be looked at from object-related aspects, unlike in Cost Element Accounting or Cost Center Accounting.
成本监视，比如，与成本要素会计和成本中心会计不一样，需要从对象相关的观点来审视成本的场合。 - In other words, the economic cost of national economy mobilization comprises accounting cost of national economy mobilization and actual economic loss caused by certain crisis situation.
即，国民经济动员的经济成本由国民经济动员的会计成本和相对应的危态造成的实际经济损失构成。 - Fortunately, because interest rates are lower in China than those on its US bonds, the Chinese central bank does not incur any accounting cost to carry out its sterilisation programme.
幸运的是，由于中国国内利率低于美国国债收益率，中国央行在实施冲销计划时不会产生任何会计成本。 - I took such courses as accounting principles, commercial accounting, cost accounting, industrial accounting, electronic data processing accounting, and accounting involved in foreign capital enterprises.
我修过会计学原理、商业会计、成本会计、工业会计、电子数据处理会计以及涉外会计。 - Under socialism market economy system and modern enterprise system, the very big change has occurred the accounting cost control of modern enterprise.
在社会主义市场经济体制和现代企业制度下，现代企业的成本管理已经发生了很大的变化。 - Study of Shipbuilding Cost Accounting Cost Controling Based on the Interim Productions
基于中间产品的造船成本核算与控制研究 - Now although there are no doubt on the significance and value of accounting educational cost in social public and universities themselves, there are many difficulties in practice.
当前，虽然社会各界及学校自身对高校进行教育成本核算的意义和价值已毋庸置疑，但实际运作中仍存在诸多难点。 - At first, this paper discusses the calculation of transmission cost, and introduces two methods that are annual accounting cost method and average increment cost method. After confirm the cost, this paper emphatically elaborates the method of sharing the charge of transmission.
并根据输电定价的设计思路，首先讨论了输电成本的计算，引入了年度会计成本法、平均增量成本法两种输电成本的计算方法。 - ( b) for the person who receives distance education, the economic cost, which consists of accounting cost and opportunity cost, is lower than that of other forms of eduction, and the main cause for the lower cost is the lower opportunity cost.
对于选择远程教育的受教育者来说，其经济成本（包括会计成本和机会成本）一般低于选择其他方式的教育而付出的经济成本，较低的机会成本是导致较低经济成本的主要原因。 - Prudence principle in accounting refers to the uncertain factors in economic activities, and requires accountant to take a prudent attitude in accounting cost and minimum the risks lost.
会计谨慎性原则，是针对经济活动中的不确定性因素，要求人们在会计核算处理上持谨慎小心的态度，将风险损失缩小或限制在较小的范围内。 - As a new cost accounting and cost management system, the application of ABC ( Active Based Cost) is widely adopted in developed countries.
作为一种新的成本计算方法和成本管理制度，作业成本法在西方发达的工业国家已得到深入的研究和较为广泛的运用。 - The calculation of the human resources accounting cost can appraise the human resources of the public library impersonality, intrigue efficiently the sufficiency of human resources, so it is imperative to put into effect the public library accounting system in the near future.
通过公共图书馆人力资源会计成本核算，可以客观评价公共图书馆的人力资源，激发人力资源效能。因此，实行公共图书馆的人力资源会计制度势在必行。 - Comprehension about Accounting Cost: From an Economics Angle
理解会计学成本：一个经济学视角 - In this model the variable denoted the different style of transportation was added to meet the customers 'demands of different transportation speed and cost. Cost for order and fixed charge of DC center was calculated in accounting the cost.
在模型的构建过程中，加入了对不同运输方式选择的变量，以满足用户对不同运输速度和成本的要求，并在成本计算中考虑了订货成本和分拣中心的固定成本。 - The price fixing method by accounting cost is out of date as it has not been able to meet the requirements of power market.
而迄今为止采用的会计成本定价方法已不能适应电力市场发展的需要。 - Cost control of business management should set up conceptual system in compliant with modern enterprise system in the aspects of cost forecast, cost plan, cost accounting, cost analysis and cost examine.
在企业管理中的成本控制，要在成本预测、成本计划、成本核算、成本分析、成本考核等方面建立与现代企业制度相适应的观念体系； - Different pricing mechanism has different efficiency and historical background, and the author analyses several important electricity pricing models systematically from the accounting cost pricing model of 1980s to finance derivative tools pricing model nowadays, and analyses the advantages and disadvantages of each model in different aspects.
不同定价有不同的效率和历史背景，作者系统的分析了几种重要的电价模型，从八十年代的会计成本定价到现在的金融衍生工具定价，从不同的角度分析了这些电价的优势和缺陷。 - With operation cost accounting and operation management as the presuppositions, operation cost accounting is a brand-new mode of accounting management integrating cost accounting and cost management.
从作业成本计算出发，以作业管理为前提，说明作业成本会计是一种集成本计算与成本管理为一体的全新的会计管理模式，是一种先进的成本计算系统。 - The necessity to carry out cost management reform in construction enterprises is discussed. The concept of project cost accounting and cost control and the features of cost control system are introduced as well as the details for cost management implementation.
论述了施工企业成本管理体制改革的必要性，对项目成本核算成本管理理念及企业成本管理体系的特征作了介绍，提出了推行施工项目成本管理的控制要点。 - To study accounting cost, retroact roles that the cost has been playing, discuss characteristics of accounting cost, analyze that economics surmount the accounting cost can provide us to comprehend accounting cost from an economics angle.
以会计学成本为研究对象，追溯成本所扮演的角色，讨论会计学成本的属性，分析经济学对会计学成本的突破。可以为我们提供了一个理解会计学成本的经济学视角； - This cost management system integration some concept such as economics cost, management cost and accounting cost. This paper has offered an innovative conceptual structure of enterprise cost management.
该系统将经济学成本、管理学成本、会计学成本集成于同一系统，以ABC/M为基础形成了创新的成本管理概念架构。 - Based on expounding the conception and practicing significance of the activity-cost method, and probes into the cost calculating procedures, the breakthrough of the activity accounting for the outlook of traditional accounting cost, and the problems needing attention in the practice of the activity cost accounting.
在阐述作业成本法概念及实施意义的基础上，就作业成本法的成本计算程序，作业会计对传统会计成本观的突破，实施作业成本法应注意的问题进行了探讨。 - Employing the theory and method of Financing Accounting Cost Control, we are able to prepare the crude oil cost controlling method.
二是应用财务会计成本控制的理论与方法，研究制定辽河油田原油生产成本控制方法。 - On Conformity of Financial Management, Management Accounting and Cost Accounting
对财务管理管理会计与成本会计课整合的思考 - Strategic Cost Control& a Creative Model of Accounting Cost Control
成本管理模式的创新&战略成本管理 - Then based on the viewpoint of floeberg doctrine, analyzed the cost of purchasing logistics concluded not only the purchasing cost above the surface but also the cost hidden among other accounting cost items.
随后本文依据物流成本冰山说的观点，分析了企业在核算采购物流成本时除了要考虑露出水面的采购成本外，还应将散落在其它成本费用项目中未单独反映的隐性成本部分考虑在内。 - Method Chosen for Cost Accounting in Cost Management
成本管理中成本计算方法的选择 - Chapter three explains the establishment of university's educational cost accounting cost project and accounting items.
第三章阐述高校教育成本核算成本项目和会计科目的设置。 - Investment income accounting by cost method reflects cash basis and prudence principle.
成本法核算投资收益体现了收付实现制和谨慎性原则。