process cost accounting
英 [ˈprəʊses kɒst əˈkaʊntɪŋ]
美 [ˈprɑːses kɔːst əˈkaʊntɪŋ]
网络 分步成本会计
双语例句
- A process cost system is appropriate in accounting for costs in the production of a large volume of relatively homogeneous products manufactured in a "continuous flow" operation.
分步成本会计法用于在连续流程操作中制造大量同类产品的生产成本计算。 - There are two basic types of cost accounting systems: job order cost accounting and process cost accounting. counting statements
有两种基本的成本会计方法：分披成本会计与分步成本会计。会计报表的编制方法 - 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。 - Chapter three is about the measurement of environment cost, it concludes the recognition of process of environmental cost, the measurements methods, their accounting treatments and their exposure in the financial statement.
再次，研究环境成本的计量问题，提出了环境成本确认的流程，环境成本的计量方法和会计处理，探讨了环境成本在财务报表中的披露问题； - Based on traditional work cost method, the time driven work cost method took time as the factor to distribute cost. By doing so, the process of cost accounting was simplified and meanwhile the given information of time might integrate time management into cost management system.
时间驱动作业成本法在传统作业成本法的基础上，将时间因素作为成本分配的驱动因素，从而简化了成本核算过程，同时其提供的时间信息又可以将时间管理纳入到成本管理体系中去。 - Chapter Five is an introduction to the calculation methodology of total cost control, with in-depth discussion of the theories, characteristics and calculation process of total cost accounting.
第五章：高校科研全成本计算法引入，全面阐述了全成本计算法的原理、特点和计算程序。在资金的组织上，把主要精力放在低成本存款上。 - The process of cost accounting of medical service of about 46 hospitals in a certain province using the software of cost accounting of medical service is introduced in this article.
应用卫生部卫生经济研究所开发的医疗服务成本测算软件对某省46家各类医院进行医疗服务项目成本测算。 - The process of tobacco logistics cost accounting was focused on. Finally, the mode of Activity-Based Costing Control and Management was discussed.
重点对烟草行业物流成本核算过程展开分析与研究，并给出了作业成本控制与管理的模式。 - However, during the process of training investment, most of the individuals 'emphasis is on the index of the dominant cost, not on the business accounting for the actual return rates.
但大多数个体在参与培训投资时，关注的仅为显性成本指标，并未核算实际投资回报率。 - Activity is an element and objective foundation in the process of cost accounting.
作业是计算成本过程中的一个元素，是计算成本的客观依据。 - However, It is the problem that if traditional costing methods is adopted on the third-party logistics company, which can be caused unreasonable distribution of indirect costs, unclear fee process in cost accounting process and low-quality management of costs.
然而，第三方物流企业在采用传统的成本核算方法的过程中，会造成该企业的成本管理间接费用分配不合理，运输过程中费用消耗不明晰、成本管理粗放等问题。 - Firstly there is an overview of the operating cost method, then comes the analysis of production logistics process of X car and its accounting of the logistics cost of this process, finally it presents the analysis of this accounting results.
首先是作业成本法的概述，接着对X汽车企业的某款车型的生产物流流程进行分析，并应用作业成本法核算此过程的物流成本，最后对核算成本结果进行分析。 - On the basis of the process of cost keeping, the environmental costs which are related to the products should be included into the product cost account at the end the accounting period.
按照成本核算的流程，应由产品负担的环境成本还应采用一定的方法，在会计期末时计入产品生产成本账户中。 - This part includes the creation and development process, basic principle, academics ownership and assumption premise of human resource cost accounting, etc. ③ The accounting of human resource cost accounting which refers to the accounting contents and methods and its report.
包含人力资源成本会计的产生和发展过程、基本原理、学科归属及假设前提等。③人力资源成本会计的核算。 - However, it takes much money to account costs and the accounting process is complex. At present, most of enterprises still use the traditional cost method for cost accounting in China.
然而，采用这种方法进行成本核算所需成本巨大，核算过程复杂，目前我国大部分企业仍然采用传统成本法进行成本核算。 - The innovation of system is in the process of evaluating not only uses the cost accounting method but also knowledge of human resources and psychology for quantifiable indicators.
本评价体系的创新之处主要在于&在评价的过程中不仅使用到了会计学中的成本核算方法，而且还使用了人力资源及心理学方面的知识用于指标量化。 - The whole process of construction project cost management includes cost projections, planning, control, accounting and analysis of assessment.
施工项目全过程成本管理包括成本预测、计划、控制、核算和分析考核。 - Secondly, in the safety engineer construction process to determine the safety measures project based on construction projects, through setting up the monorail accounting method for safety cost accounting and statistics.
其次，在安全工程师确定建筑施工过程安全措施项目的基础上，通过建立施工项目的单轨核算方法对安全成本进行核算和统计。 - The aim of the study is to use the prediction in the management process of daily cotton business, which realization of a report about cost accounting.
其研究目的是将成本预测应用在棉纺企业日常生产管理过程中，形成成本分析预测报告。 - The establishment of financial management organization, training of operational staff, setting the accounting unit on the basis of departments, checked assets, standardized HISprice_list_dict, and covered the whole process cost accounting posts, the entire process and all the elements.
成立财经管理组织，培训业务人员，在科室基础上设置核算单元，清产核资，规范HIS价表，将成本核算的流程涵盖了全员额，全过程，全要素。 - Thereinto, financial informational value chain includes financial reporting process and tax reporting process. Managerial informational value chain includes budget accounting process, cost accounting process, internal audit process and performance accounting process.
其中，财务信息价值链包括财务呈报流程和税务申报流程；管理信息价值链包括预算会计流程、成本会计流程、内部审计流程和绩效会计流程。