cost basis of accounting
英 [kɒst ˈbeɪsɪs ɒv əˈkaʊntɪŋ]
美 [kɔːst ˈbeɪsɪs əv əˈkaʊntɪŋ]
会计的成本基础，成本基础会计制
双语例句
- Cost accounting research on the basis of single-disease clinical pathway is the new pattern of hospital cost accounting and management.
以单病种临床路径为基础进行成本核算研究是医院成本核算管理的新模式。 - The second aspect of the measurement process is often referred to as matching cost and revenue and its fundamental to the accrual basis of accounting.
该计量过程的第二个方面也常称为成本与收入配比，而且它是权责发生制会计的基础。 - The market economy strives for efficiency and low cost. We should know correctly the relation between cost and efficiency in order to improve the efficiency all roundly on the basis of a better taxation cost accounting.
市场经济要求税收讲求成本和效率，但应正确认识税收成本和效率的关系，在加强税收成本核算的基础上，全面提高税收效率。 - Therefore, it is necessary and likely to improve the investment cost method of long-term stock right, which is becoming better and approaching perfection on the basis of accounting processing through gradual ripe in theory and extensive apply in practice of accounting by EDP and modernizing date processing.
另一方面，随着会计电算化、信息化理论上的日臻成熟和实践上的广泛应用，使得长期股权投资成本法会计处理有了改善的基础，因此对该方法进行改进必要而且可能。 - We define the content of target cost management on the basis of consulting the theory of target cost managment, absorb and make use of the latest cost management concept in accounting circles.
我们在参考了国内外关于目标成本管理问题研究的同时，吸收并利用会计界提出的新的成本管理观念，尝试着对目标成本管理内容加以界定。 - Cost calculation of biological assets and agricultural products is a very important part of accounting activity in agricultural corporation, and a basis of accounting recognition and measurement of biological assets in China.
生物资产和农产品成本核算问题是我国农业企业会计核算中至关重要的一个环节，是生物资产确认与计量的基础。 - Environment cost is the basic concept of environmental accounting, so the research on environment cost is the basis of the research on environmental accounting.
而环境成本又是环境会计学中最基本的问题，因此，环境成本的研究是环境会计研究的基础。 - There are great changes in the structure of product cost, that makes traditional "Cost-calculation on the basis of quantity" can't reflect the consumption of product cost well, and offer correct accounting information for decision and control in enterprises.
产品成本结构发生了重大的变化，使得传统的数量基础成本计算不能正确反映产成品的消耗，不能为企业决策和控制提供正确的会计信息。 - Therefore, this essay explores the character, range and detailed methods of this special cost accounting on the basis of the two-tier accounting system ( the cash basis accounting and the accrual basis accounting).
文章在以双轨制核算的前提下，对国有转制高校教育成本核算的特点，核算的范围以及核算具体方法进行了一些探讨。 - So the study on environmental cost is the basis of the research on environmental accounting.
因此，环境成本的研究是环境会计研究的基础。 - On the basis of modem marginal opportunity cost theory, applying green input output accounting theory, the green input output economic analysis was conducted with the integration of resources, economy and environment.
整个工作基于现代边际机会成本（MarginalOpportunityCost，MOC）理论，应用绿色投入产出核算理论方法，建立与现实情况较吻合的存量流量型资源经济环境一体化绿色投入产出经济分析模型。 - Through analyzing the method of recognizing and measuring the cost of higher education, the paper points out the necessity of adding account title cost of higher education and preparing relevant financial statements on the basis of current college accounting system.
文中重点分析了教育成本确认与计量的方法，并建议以现行高校账户体系为基本框架，增设教育成本核算科目，并据此编制教育成本报告。