cost accounting principle
英 [kɒst əˈkaʊntɪŋ ˈprɪnsəpl]
美 [kɔːst əˈkaʊntɪŋ ˈprɪnsəpl]
成本会计原则
双语例句
- This article shows that the human resources cost accounting is in accordance with the match principle, but it does not actually measure the value of the human resources;
人力资源成本会计符合配比原则，但没有真正的计量出人力资源所能创造出来的价值； - EVA introduces the theory of capital cost to the traditional performance evaluation criterion. By accounting adjustment, it revises the potential deviation and distortion of the accountant principle and also let the enterprise's performance be related to the managers 'pay.
经济增加值将资本成本的理念引入到传统的业绩评价指标中，通过会计调整修正了会计准则潜在的偏差和扭曲，并且将企业业绩和管理者报酬联系起来。 - The integrating accuracy of an integrator has significant effect on quality of products and consumption of energy and material as well as cost accounting. In order to increase accuracy of the integrator we give a reference to its calibrating and adjusting methods, and principle as well.
积算器的累计精度直接影响着产品质量和物料能量、成本核算，本文主要介绍了积算器的校验和调整方法及工作原理。 - This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.
现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。 - Based on total cost accounting, the principle of losslessness of national properties, of educational properties and of putting the rear service department to the market should be followed.
在全成本核算的基础上，要坚持国有资产不流失的原则、教育属性原则和后勤实体市场化原则； - This paper listed the applications of the Important Principle in cost accounting. These rational applications of the Important Principle can ensure the validity of cost accounting and greatly improve work efficiency.
本文列举了重要性原则在成本核算工作中的体现，正确、合理地应用这一原则能在保证成本核算正确性的前提下，提高成本核算工作的效率。 - The author analyses problems of cost accounting in current hospital. According to the principle and the function of the whole cost management, puts forward the necessity of the whole cost management and condition in practicing the whole cost management in hospital.
通过分析目前医院成本核算存在的问题，从全成本管理的原理、作用出发，提出医院实行全成本管理的必要性，并探讨在医院实行全成本管理的条件。