activity accounting
英 [ækˈtɪvəti əˈkaʊntɪŋ]
美 [ækˈtɪvəti əˈkaʊntɪŋ]
作业（职能）会计
双语例句
- The three major fields of accounting activity are private accounting, public accounting and governmental accounting.
会计活动的三个主要领域是私人企业会计、公众会计和政府会计。 - The wave of private equity deal activity, accounting for nearly one-fifth of all global mergers and acquisitions, has helped underpin a huge rise in the value of stock markets globally.
私人股本交易活动的浪潮，有助于为全球股市市值大涨提供支撑。私人股本交易活动约占全球并购交易总量的五分之一。 - Trade in services is a rapidly growing activity accounting for an increasing share of national product in both developing and industrialized countries.
无论是发展中国家还是工业化国家，服务贸易都正在得到迅速发展，在国民生产中的份额不断增大。 - The accounting entity is, therefore, identified as the smallest unit of activity with a self-contained accounting system.
因此，会计单位被定义为有独立会计体系的最小业务单位。 - Internal order management is the most detailed operational level of cost and activity accounting.
内部订单管理是成本核算以及作业成本核算的最详细的层次。 - Although both activity accounting and throughput accounting are advanced methods of decision-making and control in management accounting. Because of different principles, the information provided by two accountings for the product-mix and resource supply in manufacturing firms may differ and result in diverse decisions.
作业会计和有效产出会计是管理会计中先进的决策控制方法，由于这两种方法的原理不同，单独使用会为制造企业的产品组合和资源供给提供存在差异的信息，从而导致不同的管理决策。 - On the Activity Cost Accounting
略论作业成本会计 - On the basis of field investigation, activity cost accounting in the function division of one hospital was selected as the sample to collect reliable data.
本文在对医院实地调查的基础上，选取了某医院的功能科进行了作业成本计算，数据真实可靠。 - The main contents of the model is to compartmentalize operation centers based on the operational analysis of the aluminum electrolysis enterprises and the analysis of value-added activity, and make cost accounting according to the main principles of ABC;
该模型主要内容是：在对电解铝企业进行作业分析和成本动因分析的基础上，划分作业中心，并依据作业成本法的基本原理对其作业成本进行核算； - Financial supervision are both the supervision on financial activity making use of accounting information and on the financial work itself.
财务监督是利用会计信息对经济活动进行监督和对财务工作本身的监督，实则是对人的经济行为的监督。 - The content of the bookkeeping system should include two segments: The liability accounting bookkeeping system and economic activity item accounting bookkeeping system.
管理会计基本核算系统的内容包括责任会计基本核算系统和经济活动项目会计基本核算系统两个部分。 - We can analyze the scientificalness and limitation of activity method of cost accounting through comparison of traditional method and activity method of cost accounting.
对传统成本方法与作业成本法进行比较，可以分析出作业成本法的科学性和局限性。 - Based on the standard of interior accounting control that has been issued by the Ministry of Finance, and the finance activity and reality of accounting job, the target and dominant content and method of interior accounting control of petroleum enterprise have been discussed.
根据内部会计控制规范，结合石油企业经济活动和会计工作实际，论述了我国石油企业内部会计控制目标、控制重点内容和控制方法。 - The content of the management accounting should take the bookkeeping system of management accounting as the basis, and make up of the basic theory, decision-making accounting, economic activity item accounting and the liability accounting.
而管理会计学的内容则应以管理会计核算为基础，由管理会计的基本理论、决策会计、经济活动项目会计和责任会计四个部分组成。 - Under such circumstances, the proposal of the new cost accounting& activity cost accounting, gained the approval in accounting circles, and proved its feasibility in practice.
为此，新的成本核算方法&作业成本会计的提出，得到了会计界的广泛认同，并在实践中证明了其可行性。 - The thesis develops "The System of Activity Cost Accounting and Control of the Aluminum Electrolysis Enterprises" based on the theoretical analysis.
在上述理论分析的基础上，本文还研制了电解铝企业作业成本核算与控制系统。 - The risks of the accounting and audit lie all the time in the activity of accounting and audit in the human society.
在人类的会计活动和审计活动之中，无时无刻不面临着会计风险与审计风险。 - 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。 - Applying and popularizing activity accounting is an important measure to improve the efficiency and strengthen the management, of which the key point is to divide the responsibility center, set up target and responsibility, proper authorization and assess the performance scientifically.
推广应用责任会计是强化管理、提高效率的重要措施，其关键在于划分好责任中心，确定目标与责任，适当授权以及科学考核绩效。 - Theory and Practice of Activity Accounting in China
作业会计在我国的理论与实践 - Therefore, many people think that the financial public relations and accounting public relations are the same concept. This kind of standpoint limits and obstructs the construction and their practical activity of the accounting and the financial management.
因此，大都视财务公共关系与会计公共关系是同一概念，这种观点限制阻碍了会计学和财务管理学的学科建设及其实践活动。 - The accounting information of high quality not only depends on the truthful and objective record of economic activity by accounting people, but also on the registered accountant to perform his/ her supervisor function conscientiously.
高质量的会计信息不仅有赖于会计人员真实客观地记录经济活动，而且有赖于注册会计师切实履行其监督职能。 - Accelerating applying popularizing activity accounting to improve enterprise management
加快推广应用责任会计提高企业经营管理水平 - The thesis builds the internal report system based on value creation, adopting the activity management of the management accounting theory, combining with the enterprise business flow management theory and the systematic theory.
本文从管理会计理论的作业管理入手，结合企业业务流程管理理论，用系统论的思想，构建基于价值创造的内部报告体系。 - The activity of standardizing the financial accounting of all kinds of economic entities and strengthening the tax law publicity and tax services can create a favorable tax environment for the conduct of the tax assessment.
规范各类经济主体的会计核算，加强税法宣传和纳税服务，为纳税评估的开展营造良好的税收环境。 - This part introduces the main concepts of the activity-based costing and activity cost accounting procedures. The theory of cost control mainly introduces the whole process of cost control theory and dual-based cost control concept.
简要介绍了作业成本法中涉及到的概念及作业成本核算程序，主要介绍了成本控制理论中的全过程成本控制理论，并引入双重成本控制的概念。 - All were treated for 6 weeks. The following indexes were observed: serum lysozyme activity, WBC accounting, erythrocyte c3b receptor ratio ( E-C3bRR), and erythrocyte immune compound ratio ( E-ICR), and bone X-rays and histopathologic examination. Results: 1.
6周后，观察如下指标：血清溶菌酶含量、白细胞计数、Cab受体花环率（E-C3bRR）、红细胞免疫复合物花环率（E-IRC）、组织病理学检查和骨X线等。 - Facing this kind of demand, as of social economic activity measurement, reflect the accounting information system, behoove is not in the position.
面对这种需求，作为对社会经济活动进行计量、反映的会计信息系统，理所当然不能置身于事外。 - With the scientific course of proceedings continuously speeding up in our country and the improvement of the theoretical study level of the judicial accounting identification, the identification activity of the judicial accounting becomes more and more frequent in the legal proceedings.
随着我国诉讼科学化进程的不断加快和司法会计鉴定理论研究水平的提高，在法律诉讼中，司法会计鉴定活动越来越频繁。