cost principle
英 [kɒst ˈprɪnsəpl]
美 [kɔːst ˈprɪnsəpl]
成本原则
双语例句
- Long-term liabilities are measured in accordance with historical cost principle.
长期负债按照历史成本原则计量。 - The historical cost principle Since one important function of the accountant is measurement, there must be a common basis that is meaningful to all interested parties.
历史成本原则因为会计的一个重要的智能是会计计量，必须有一个对于个相关团体有意义一般性原则。 - The cost principle is based on the assumption that cost is equal to fair market value at the date of acquisition and subsequent changes are not relevant to it.
成本原则假设成本等于资产购置时的公平市价，因此，取得以后市价的变动对成本全无影响。 - Both the balance sheet and the income statement are affected by cost principle.
资产负债表和收益表都受成本原则的影响。 - Inventories are normally accounted for at historical cost, as the cost principle requires.
根据历史成本原则，存货通常按历史成本进行会计处理。 - Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
存货必须遵循历史成本原则按取得成本计价。 - We are guided by cost pricing principle, this store is the most affordable price, thanks for touch support, let us CHEONG-Sam so popular.
我们本着按成本定价原则，本店都是最实惠的价格，也感谢亲们大力支持，让我们的旗袍如此畅销。 - Major principles included in GAAP are the objective principle, the materiality principle, the consistency principle, the conservatism principle, the accrual-basis accounting principle, the adequate disclosure principle, the matching principle, the realization principle, and the cost principle.
公认会计原则所包括的主要原则有：客观性原则，重要性原则，一致性原则，稳健性原则，权责发生制原则，充分披露原则，配比原则，实现原则和成本原则。 - The paper discussed the quality cost principle and methods of controlling engineering quality cost.
阐述了质量成本原理及控制工程质量成本方法。 - Direct basis research of the historical cost principle
历史成本原则的直接基础研究 - Furthermore, the paper compares IBPs policy decision behavior of interconnection under different decision principles ( cost principle and competition principle).
文章将此决策原则下的互联决策行为与在竞争原则下的互联决策行为做了比较。 - This paper also explores the conflicts and syncretism of the theory of Functional Currency with the theory of consolidated financial statements, historical cost principle, accounting postulate and book recording currency. Many opinions are new and first brought forward.
同时本文还就功能货币理论与合并报表理论、历史成本原则、会计假设、记帐货币理论等方面的冲突和融合的问题进行了探索，提出了我们在研究中的一些见解。 - The going concern convention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.
持续经营假设不是历史成本原则的直接基础，它是所有非清算价值的共同基础。 - 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。 - The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by deflation.
通货紧缩使得传统会计的币值不变假设和历史计价原则受到前所未有的冲击。 - Firstly, the cost constitution principle of the cost that is able to competition is analyzed.
首先，详尽分析了建筑产品价格构成原理，明确了可竞争费用的界限。 - In past years, accounting group has founded an income measured mode which has been used to now although it was not perfect. The mode was founded on historical cost principle, realization principle and matching principle.
在过去的几十年里，会计界成功地创建了一个虽不尽完美但一直沿用至今的收益确定模式，这个模式以历史成本原则，实现原则和配比原则为基础。 - This paper discusses the smallest cost problem on the undirection network, which has the upper limit of rate of flow, and sets up its mathematics model, and gives its relevant algorithm. SEARCH AFTER RATIONING OF DAIRY COW BY SMALLEST COST PRINCIPLE
该文研究了无向网络上，具有流量上限的网络流最小费用问题，建立了它的数学模型，并且给出了相应的算法。利用最小成本原理探讨奶牛日粮投给量 - In order to prevent the accounting information distortion above, we must strengthen the standardization and indication of accounting policies chosen, strengthen the power of supervision, avoid the misuse of accounting principles and accounting policies, and modify to some extent the historical cost principle if necessary.
为了防止上述原因造成的会计信息失真，需要加强会计政策选择上的规范与指导，加大监督力度，防止对会计原则和会计政策的滥用，必要时可以在一定限度和范围内修正历史成本原则。 - Application of efficiency-cost principle in selecting ceramics and designing composite armor
效-费比原则在陶瓷材料选择及复合装甲设计中的运用 - On the basis of analyzing the shortcoming of the single electricity price, it is proposed to determine the two-part electricity pricing by use of long term marginal cost principle and a calculation example is given.
在分析单一制电量电价弊端的基础上，提出应用长期边际成本原理确定两部制上网电价的方法，并给出了算例。 - Value accounting of forest trees assets is a key for forest resources management by assets running, which should follow the labor theory of value and the historical cost principle.
林木资产的计价是森林资源资产化管理的核心，对林木资产计价要以马克思劳动价值理论为基础，要遵循历史成本原则。 - In order to rationally solve the problem of stimulation mechanism and manager choice mechanism, the installment of the framework should observe the following principles: the correspondence between residual claim and control power principle, lowering management cost principle and social interest principle.
为求合理解决激励机制与经营者选择机制问题，企业组织机构的设置应服从于如下原则：残余权（剩余索取权）与控制权对应原则，降低组织成本的原则，社会利益原则。 - The foundations of traditional accounting system, such as the definition of accounting constituents, historic cost principle and realization principal etc, all face severe challenges from derivatives.
会计要素的定义，历史成本原则，实现原则等传统会体系的基石都受到了严峻的挑战。 - This paper develops a simple theoretical model of game to analyze the policy decision of interconnection between two IBPs ( Internet backbone providers). Based on the maximization of profits, they decide whom they want to peer with and who has to pay transit with cost principle.
文章建立了一个简单的博弈模型来分析两个互联网骨干网运营商（IBP：InternetBackboneProvider）的互联决策，决策是建立在厂商利润最大化基础上的，并且是以成本原则来选择互联方式。 - The successful introduction of this method avoids difficulties of convergence often encountered in algorithms based on equal incremental cost principle.
Multiplier方法的成功引入，不仅克服了这一困难，而且建立在该方法基础之上的算法具有省内存、省机时、收敛快而可靠。 - The current accounting income, which is accommodating with the accounting goal of the industrial age, is set as a mode confirming income based on historical cost principle, realizations principle and matching principle.
现行会计收益模式是以历史成本原则、实现原则和配比原则为基础的收益确定模式，与工业时代的会计目标相适应。 - This paper also discusses specially a two-part pricing mechanism based on the long-term marginal cost principle. The detailed design method for the pricing system is provided.
其中详细探讨了一种基于长期边际成本原理设计的两部制电价结构体系，给出了这一价格体系设计的具体方法和过程。 - This method sufficiently considers the effects of performance parameters caused by parameter deviation, environment influence and degradation effect, develops an approach to calculate the reliability based on tolerance principle and an approach of tolerance scheme selecting based on the least cost principle.
这种方法充分考虑了加工分散性、温度效应和退化效应对电子产品性能参数的影响，提出了基于容差原理的可靠度计算方法和基于最小成本的容差方案选择方法。 - After that, according to the previous research results, this paper established the warehouse layout optimization and freight volume distribution model which is based on the minimum cost principle.
在此基础上，本文借鉴前人的研究成果，建立了基于总成本最小的仓库布局及物流量分配模型。