responsibility center
英 [rɪˌspɒnsəˈbɪləti ˈsentə(r)]
美 [rɪˌspɑːnsəˈbɪləti ˈsentər]
网络 责任中心; 責任中心; 责任中心制度
双语例句
- Second, the accounting system separately measures the performance of each responsibility center.
第二，利用会计系统分别测量每个责任中心的绩效。 - However, if we must determine the performance to each responsibility center, we should take proper means to measure and evaluate it.
然而，至于各个责任中心的绩效如何，我们则需要采用合适的方法，对其实际绩效进行衡量和评价。 - Responsibility accounting is an accounting system designed to collect relative data and to separately measure the performance of each individual at various levels ( responsibility center).
所谓责任会计就是分别归集有关会计资料，测量和评价企业内不同层次的每一个单位（责任中心）的经营绩效的一种会计系统。 - A profit center is any responsibility center responsible for profit, thus responsible for revenue, cost, production, and sales volume.
利润中心是指对利润负责的责任中心，就是说，对收入、成本、产量和销量负责的责任中心。 - Responsibility Center: A responsibility center is any point within an organization where control over the incurrence of cost or the generating of revenues is found.
责任中心：责任中心即在某一组织内能控制成本的发生或收入的创造的任何地点。 - Thus, a department may be viewed as an area of responsibility for a given manager, and sometimes is called a responsibility center.
于是，一个部门可以被视为某一个经理的责任范围，被称为责任中心。 - Responsibility accounting recognizes each person in an organiza-tion who has any control over cost or revenue to be a separate responsibility center whose stewardship must be defined, mea-sured, and reported up-ward in the organization.
责任会计把企业内能够控制成本或收入的每一个人确认为一个单独的责任中心，对其责任必须加以规定、计量，并逐级向上报告。 - As Figure 20-1 shows, the type of responsibility center is closely related to its position in the organization structure.
如图20-1所示，责任中心的类型与企业组织形式有密切的联系。 - Third, timely performance reports are prepared, comparing the actual revenue and expenses of each responsibility center with the budgeted amounts.
第三，及时提供业绩报告，把每个责任中心的收入和费用的实际数与预算数相比较。 - More and more domestic hospitals proceed to introduce the responsibility center system for establishing a set of scientific evaluative system.
越来越多的国内医院开始引进企业界施行已久的责任中心制度，以建立一整套科学的评价考核体系。 - A revenue center is any responsibility center that responsible for revenue and, typical, for marketing cost.
收入中心是指只对收入和销售费用负责的责任中心。 - First, budgets are prepared for each responsibility center.
第一，为每个责任中心制定预算。 - The classification and establishment of responsibility center may help an organization to get better performance.
责任中心的划分和设置有利于企业实现更好的经营成果。 - An investment center is any responsibility center responsible for profit and the use of investment fund. Such centers include some divisions and the entire organization itself.
投资中心是指对企业的利润和投资负责的责任中心。这类中心通常指一些分支机构和企业本身。 - A cost center is any responsibility center that has only control over the incurrence of cost and has no control over either the generating of revenue or the use of investment funds.
成本中心就是指仅能对成本的发生进行控制，而不能控制收入的实现和资金的应用的一种责任中心。 - After approval made by clerk and superior official, the application should be transferred to responsibility center office for the presentation of registration certificate. The patrons of the Cyber Learning Centre ( CLC) continued to increase. It now has a total of 20000 registered users.
邮局经办员、管审核后转送责任中心局核发交寄登记证。网上学习中心的使用人数不断增加，至今已有二万人登记为使用者。 - Cost Center: A cost center is any responsibility center that has control over the incurrence of cost.
成本中心：成本中心是能控制成本发生的任何责任中心。 - Thirdly, each responsibility center has to understand its duty cleanly so as to enhance the in-the-process-cost control system.
再次，规范明确各责任中心，完善事前成本控制体系； - The budget is given to the responsibility center to carry out after the budget management committee and the budgets manage office balance it, the committee and office also control the process of carrying out the budget and examine periodically the performance of the budget.
预算管理委员会和预算管理办公室对预算综合平衡后下达给各责任中心执行，在执行过程中对预算实施控制，并定期对预算的执行情况进行考评。 - The budget system of responsibility center is to divide the target to every responsibility center and every operating period.
责任中心预算体系是将经营目标分配到各责任中心的管理机制。 - To effectively implement the financial control, every accountability unit should clearly know its responsibility bound, also known as the "responsibility center".
要有效地进行财务控制，必须使相应责任单位有十分明确的权责范围，即责任中心。 - What enterprise A practices is the complete budget management of the direction to the target profits, which starts at the target profits and is drawn up and carried out respectively by the responsibility center.
A企业实行的是目标利润导向的全面预算管理，以目标利润作为预算编制的起点，按责任中心分别编制和执行预算。 - Setting up the responsibility center, perfecting the budget, accounting and auditing system and the informationization managing in the financial management control;
财务管理控制中责任中心的建立、预算系统的完善、会计体系职责完善、审计系统和信息化管理； - Applying and popularizing activity accounting is an important measure to improve the efficiency and strengthen the management, of which the key point is to divide the responsibility center, set up target and responsibility, proper authorization and assess the performance scientifically.
推广应用责任会计是强化管理、提高效率的重要措施，其关键在于划分好责任中心，确定目标与责任，适当授权以及科学考核绩效。 - It makes the premise for the implementation of the internal control frame based on responsibility accounting in enterprise management. That is analyzing the status of internal control and the current management data and dividing the responsibility center based on the process.
提出了将基于责任会计的内部控制框架具体实施在企业管理中的前提，即分析企业内部控制现状并对现有管理资料进行整理分析，以流程为基础对责任中心进行划分。 - In order to avoid the waste of resources for excessive size, it is necessary to establish a responsibility accounting system in colleges and universities, the division of responsibility center, formulate the internal transfer price, definite responsibility of each unit.
为了避免由于规模过大造成的资源浪费，有必要在高校建立责任会计体系，划分责任中心，制定内部转移价格，明确各单位的责任。 - Investment center is at the highest level of responsibility center, it has the largest decision-making power, but also bear the greatest responsibility.
在责任中心体系中，投资中心处于最高层级，它拥有最大的决策权，也承担最大的责任。 - Responsibility accounting system is the enterprise in order to draw a clear line of responsibilities within the established set of evaluation, assessment of responsibility center operations in the internal control system.
责任会计制度是企业为了划清内部责任而建立的一套评价、考核各责任中心经营状况的企业内部控制制度。 - , it is mainly according to judging the responsibility and center nature to analyze.
其次从（？）的委婉功能来看，主要根据判断责任性和判断中心性来进行了分析。 - In Part Two, this paper discusses how to integrate the standard cost and responsibility cost. It further discusses on responsibility cost variance method, which regard standard cost as benchmark, using the method of reorganizing the duties of each responsibility center.
第二部分，论述如何将标准成本和责任成本融合，探索一条以标准成本为标杆，理清责任中心职责的方法，即责任成本差异法。