cost accounting standards
英 [kɒst əˈkaʊntɪŋ ˈstændədz]
美 [kɔːst əˈkaʊntɪŋ ˈstændərdz]
网络 成本会计标准; 成本会计准则
双语例句
- Probe into the necessity of establishing cost accounting standards from price regulation and government procurement
从价格管制和政府采购看制定成本会计准则的必要性 - After analyzing the transaction cost under the two kinds of accounting standards setting model, this paper suggests that the optimum setting model should be the model under which transaction cost will be lower, in other words, an inner balance should be achieved between principles and rules.
文章分析了两种会计准则制定模式下的交易成本。认为最佳的准则制定模式应是交易成本最低的模式，即规则与原则保持一种内在的平衡。 - Transaction Cost, Institutional Shift and Accounting Standards
交易费用、制度变迁与会计准则 - TPL being the new and prospective trade, the establishment of the cost accounting methods and the necessary accounting standards become more important.
而作为我国新兴并具有良好发展态势的第三方物流业，其成本核算方法的确立以及与之配套的会计准则的建设就更有其必要。 - Reasonable cost structure and accounting standards are the basis of correctly analyzing the production management.
合理的成本构成及核算准则是正确分析生产经营的基础。 - As the basic job of environmental management, environmental cost accounting plays an important role in the policy, such as the construction of Green GDP Accounting System, environmental cost-benefit analysis, constitute environmental standards, etc.
环境成本核算作为环境管理的基础工作，在绿色国民经济核算体系构建，在涉及环境费用效益分析，在制定适当的环境标准、环境收费等政策时发挥着重要作用。 - Both Financial Accounting Standard Board ( FASB) and International Accounting Standard Board ( IASB) are transferring from historical cost accounting to fair value accounting in making accounting standards.
当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。 - The traditional value relevance studies often hope that through the fair value relatively has incremental information content to the historical cost to provide empirical evidence for accounting standards in order to further improve the fair value application.
传统价值相关性研究通常希望通过公允价值相对于历史成本具备增量信息含量来为准则中进一步提高公允价值应用范围提供经验证据。 - According to the marginal cost is equal to the principle of marginal utility to determine the evolution of point, then the new accounting standards, strengthening enforcement of accounting standards, corporate governance and other aspects of paper and put forward countermeasures and preventive measures.
根据边际成本等于边际效用的原理确定演变时点，然后从新会计准则，加强会计准则的执行力度，公司治理等方面进行论述并提出防范对策和措施。 - Although the measurement method, which based on the historical cost, have the high reliability, it can not completely meet the requirements of information users. The measurements of fair value methods are being more and more popular among the accounting standards over the world.
以历史成本为基础的计量方式虽然有着较高的可靠性，但在复杂的经济环境下并不能完全满足信息使用者的需要，公允价值的计量方式正被越来越多的国家的会计准则所采用。 - The editor of cost accounting standards must be the Ministry of Finance. The building and implementation of cost accounting standards should be step by step.
最后，本文探讨了企业成本会计准则的制定主体、制定和实施步骤，以及与现有企业会计准则的协调，认为企业成本会计准则应该由财政部会计司会同相关部门和人员制定。 - Finally, the feasibility of the development of guidelines and coordination with the Financial Accounting Standards, and explore the development of guidelines for the main, to develop principles and implementation procedures implementation to cost accounting standards.
最后对制定准则的可行性及与财务会计准则协调的内容进行了分析，并探讨了准则的制定主体、制定原则以及实施步骤等实施保证内容。 - In order to scientifically complete logistics cost accounting, the paper determines four measure standards about the choice of logistics cost accounting method.
为了科学地完成物流成本的核算，本文结合第三方物流企业物流成本的构成及影响因素，从四个角度确定了选择物流成本核算方法的衡量标准。 - Upon analyzing of internationalized income and cost of the accounting standards in our country, the strategy of internationalization of the accounting standards is proposed.
在分析我国会计准则国际化收益和成本的基础上提出了我国会计准则国际化的策略。 - EVA introduces the capital cost idea to the traditional achievement measurement, amends the potential bias and distortions of some accounting standards by accounting adjustments.
EVA将资本成本理念引入了传统的业绩计量中，通过会计调整修正了部分会计准则潜在的偏差和扭曲。 - Cost accounting rules of the industry and the general cost accounting standards have the same goals, but cost accounting rules of the industry are mandatory and regularity.
行业成本会计规则的制定目标与企业一般成本会计准则的制定目标基本相同，只是比企业一般成本会计准则更具强制性和规则性。 - The major economic consequences of internationalized accounting standards are characterized by internationalized income and cost. Competing for the right to formulate international accounting standards is an approach to maximize the interest of its own country.
详细阐述了会计准则国际化的经济后果主要表现为会计准则国际化的收益和成本，指出争夺国际会计准则制定权是实现本国利益最大化的途径。 - This paper uses the opportunity cost method, the willingness-to-pay law and accounting costs of inter-basin water transfer water ecological compensation standards, the opportunity cost method to determine compensation ceiling willingness to pay the minimum level of compensation determined, and with the cost of a review.
本文运用机会成本法、支付意愿法和费用法核算跨流域调水水源地生态补偿的标准，其中以机会成本法确定补偿上限，支付意愿确定补偿下限，并用费用法进行复核。 - Cost accounting standards in addressing information asymmetry from the two aspects of the theory and reality, and then discussed the need for cost accounting standard setters.
从理论与现实两个方面分析了成本会计准则在解决信息不对称方面的作用，进而讨论了成本会计准则制定的必要性。 - However, theoretical research on this area is lagging behind; the view of this, the author researches importantly the construction of cost accounting standards through normative research.
但关于此方面的理论研究却相对滞后，有鉴于此，笔者以规范研究为主，在已有研究成果的基础上，比较全面、系统地对我国企业成本会计准则的构建进行研究。