variable costing
英 [ˈveəriəbl ˈkɒstɪŋ]
美 [ˈveriəbl ˈkɔːstɪŋ]
n. 变动成本法
双语例句
- Which one of the following is the best reason for using variable costing?
下面哪一项是采用变动成本法的最好理由？ - Try to Find the Model Combined Variable Costing and Absorption Costing
探索变动成本法与现行财务会计相结合的模式 - Compares the absorption costing method and the variable costing method by three examples. The conclusion is that it should be careful to select the costing methods in evaluating performance of management.
通过3个例子来比较制造成本法和变动成本法下的利润，得出结论：在业绩评价中应根据企业的实际情况谨慎选择成本计算方法。 - The experimental results indicate that electromotor has the characteristics of low malfunction coefficient, simple maintenance, variable speed performance and low costing, and can be used in the worst environment, and so on.
实验表明：电磁调速电动机具有故障率低、维护简单、调速性能好、成本低，并能应用于恶劣环境等特点。 - Applications of the variable costing method
谈变动成本法的应用 - By studying a transport corps of lower-middle grade in forestry in-dustry, the author, on one hand, has found out the turnover-a key variable which is closely related to the economic benefit from multitudinous economic variables by means of variable costing in managerial accounting.
本文从一个条件属中下等的森工局车队着手，一方面，从众多的经济变量中，应用管理会计的变动成本法，找出与经济效益密切相关的关键变量&周转量； - The contrast of Full costing Manufacturing costing and Variable costing
完全成本法、制造成本法和变动成本法的比较 - Study of the Differential Profit about Variable Costing and Full Costing
变动成本法与全部成本法损益差量研究 - This article applies the variable costing method and the financial cost accounting and realizes the calculation two-in-one system& the single track calculating system and puts forward a set of effective methods of calculating.
就变动成本法与财务成本核算实现合二为一核算体制&实行单轨核算，进行研究，提出一套行之有效的核算办法，这将有利于企业责任成本的落实和实施，减轻会计人员的工作量； - Although both manufacturing costing and variable costing belong to the calculation method of profits. They have different theoretical basis and method of accounting. By using the two method, the different results of inventory measure and profit account are obtained, and this usually causes misunderstanding.
制造成本法与变动成本法均属于收益计量方法，但是由于两者的理论依据及核算方法不同，导致在存货计价及利润额计算上两种方法计算的结果往往不一致。 - The Differences between Variable Costing and Absorption Costing
变动成本法与全额成本法的区别初探 - Though variable costing is a western capitalism country's product, it has many advantages with respect to controlling cost, short-range decision and appraising results.
变动成本法虽是西方资本主义国家的产物，但它在成本控制、短期决策、业绩评价等方面有其独特的优点。