current cost accounting
英 [ˈkʌrənt kɒst əˈkaʊntɪŋ]
美 [ˈkɜːrənt kɔːst əˈkaʊntɪŋ]
现行成本会计，时价会计
双语例句
- Constant dollar and current cost accounting ensemble average
现行价值与统一币值会计集平均；统计平均值；系综平均值；总体均值 - It would seem that the current draft may not yet have struck the right balance between fair value 'accounting and amortised cost' accounting, he says.
他表示：目前的草案可能尚未在公允价值'会计制度与摊余成本'会计制度之间实现恰当的平衡。 - Under current conditions the practical approach to measuring educational cost of higher vocational colleges is convertible calculation by using accounting information.
现行条件下，计量高等职业院校教育成本的现实方法是利用会计资料进行转换计算。 - The Research about the Differences and Convergence between Chinese Accounting Standards and International Financial Report Standards Constant dollar and current cost accounting
我国现行会计准则与国际会计准则的差异及趋同研究 - It began with the contents and character and current costing method of logistics cost, and the requirements of logistics cost accounting and future research efforts also had been discussed.
首先对物流成本的内容、特点以及现有的核算方式进行了归纳，并对物流成本核算的要求和方向做了探讨。 - An Analysis on Current Condition of Cost Accounting Teaching and Conception of Multimedia Teaching
成本会计教学现状分析及多媒体教学构想 - Application of Current Cost Accounting in Charging to Plant Asset Depreciation
现行成本会计在计提固定资产折旧中的应用 - Methods Analyzing the market and theoretical foundations of independent nursing cost accounting, as well as the problems existing in current hospital cost accounting.
方法通过分析目前医疗卫生成本核算的现状，来探讨护理成本独立核算的对策和意义。 - This paper generalizes the application of cost accounting in medical and non-medical field, describes the current methods of cost accounting in medical institution, and finally mentions the difficulties and problems of its implementation.
概述了成本核算在医疗和非医疗领域的应用，详细介绍了目前医疗机构的成本核算方法，并总结了医疗机构实施成本核算的难点和问题。 - Discusses some factors in traditional accounting procedures such as the assumption of an unchanging currency, value expression of non currency assets and the proportional principle of current revenue and original cost, which affect the quality of accounting information in price fluctuations.
论述了在物价波动情况下传统会计模式中的币值不变假设、非货币性资产项目价值的表述、现行收入与历史成本相配比原则等对揭示会计信息质量的影响。 - An Analysis of Current Cost Accounting
浅析现时成本会计 - In technological enterprises, the R& D funds are settled by current expense method, which causes the mismatch of income and cost and the accounting information does not reflect the exact status.
科技企业的研发费现按费用化法核算，收入和费用不能正确配比，会计信息失真。 - Changing price accounting bases itself in theory on capital maintenance. Different views on capital maintenance result in two models of changing price accounting: general price level accounting and current cost accounting.
物价变动会计是基于资本保全基础之上的，不同的资本保全观念产生了物价变动会计的两大模式：一般物价水平会计和现时成本会计。（2）总论； - Research on allocation item cost of operation and anesthesia by current cost accounting
按现行成本核算方法对手术、麻醉项目进行成本测算的研究报告 - There are obvious differences between the traditional HistoricalAccounting and the Current Cost Accounting in Accounting objects, Accounting Assumptions, Accounting Concepts and AccountingPrinciples.
现行成本会计在会计目标、会计假设、会计概念和会计原则四方面，相对于传统的历史成本会计而言，均有明显的差异。 - Then it makes a summary on the current situation of CRM and CPA, the pattern of cost accounting and the existing problems of the banks in China.
总结了我国银行在客户关系管理、客户业绩评价中的现状、现行成本核算方式和存在的问题，并介绍了国外商业银行CRM的实践以及在这些方面与国外同行业的差距。 - Studies on current cost behavior show that cost and volume of business is not in a completely linear relationship, thus assumption of cost behavior in management accounting is put in challenge.
随着当今对成本行为的研究发现，企业成本与业务量之间并不呈完全的线性关系，由此对管理会计中的成本习性假设提出了挑战。 - Then, the analysis of the characteristics of the current corporate law represents traditional cost accounting no longer meets requirement of enterprise development. The need for the implementation of information management is suggested.
然后，通过对中小汽车制造企业的特点分析可以看到企业目前的传统成本法已不适应企业发展，分析企业应采用作业成本管理以及实施信息管理的必要性。 - The goal is supposed to be achieved through the research on the current study that we can control the cost scientifically and efficiently with the help of the cost accounting system for the construction enterprise.
通过对本课题的研究，达到能够较为科学、高效地利用成本核算系统控制建筑企业成本的目标。 - With the investigation, we can know of the current cost accounting status, and summarize the favorable conditions and unfavorable conditions which help to provide information for designing scientific and rational accounting methods. ( 2) Implementation of department cost accounting in county-level hospitals.
了解县级医院成本核算的现状，总结开展科室全成本核算的有利条件和不利条件，为设计科学合理的核算办法提供思路和基础。（2）西宁市县级医院科室成本核算的实施方法。 - Taking the Middle Port and Wo Long lake as examples, the third part makes further analysis in current cost management, decision of projects, design of the plan, the bid, the contract, the construction, delivery after accomplishment and accounting settlement.
第三部分则以中港·卧龙湖项目为实例，对中港·卧龙湖项目的成本管理现状及在项目决策、规划设计、招投标、施工等阶段存在的问题进行了深入的分析。