查询词典 cost accounting

The training room mainly carries out traditional manual account affairs simulated training, and strengthens the perception of the students to the theory lessons; it matches the teaching of the core major courses such as Basic Accounting, Financial Accounting and Cost Accounting etc.; through the practice teaching mode, the students can completely understand and master the whole flow of accounting.

本实训室主要是进行传统手工账务模拟实训，加强学生对理论课的深化认识，具体配合《基础会计》，《财务会计》、《成本会计》等核心专业课程的教学，通过实践教学方式使学生能够完整地理解和掌握会计的整套流程。

Firstly,it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.Secondly,it argues that the network accounting deeply changes accounting on the accrual basis,historical cost,accounting statement and functions of accounting.

一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变；二是对会计实务的影响，主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击；另外，电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。

There are various managerial accounting approaches: Standardized or Standard Cost Accounting Activity-based Costing Resource Consumption Accounting Throughput Accounting Marginal Costing / Cost-Volume-Profit Analysis Classical Cost Elements are: Raw Materials Labor Indirect Expenses / Overhead Cost accounting has long been used to help managers understand the costs of running a business.

有各种管理会计方法：标准化或标准成本会计基于活动的成本资源消耗会计吞吐量会计边际成本/成本本量利分析古典成本要素是：原材料劳动间接开支/架空成本核算一直用来帮助管理人员理解的费用，经营企业。

Composition and so on goal,principle which encompassment cost accounting the object forms a series of relates mutually which its theory structure is take cost accounting the supposition as the premise,organic wholes,its goal lies in the explanation,the appraisal,the instruction and consummation cost accounting the practice.

其理论结构是以成本会计假设为前提，围绕成本会计对象所形成的一系列相互联系的目标、原则等组成的一个有机整体，其目的在于解释、评价、指导和完善成本会计实务。

Based on clearing some conceptions and presentation of environmental cost accounting research process, the paper pointed out sustainability theory, total cost idea, exteriority and marginal opportunity cost theory and environmental cost accounting theory o...

在陈述环境成本的定义和分类以及国内外环境成本核算研究过程的基础上，指出可持续发展理论、总成本理论、外部性和边际机会成本理论以及基于SEEA核算体系的环境成本计量理论是环境成本核算的四大理论支柱，并对环境成本核算方法的研究进行了总结与分析。

There are two basic types of cost accounting systems: job order cost accounting and process cost accounting.

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。

The accounting of subsidiary production cost, manufacturing cost accounting, the distribution of production fee between completed production and products; the methods of cost accounting are specified as varietals method, job lot method, method of fractional steps, sorting technique method and quota means

辅助生产费用的核算、制造费用的核算、生产费用在完工产品与在产品之间的分配；成本计算的品种法、分批法、分步法、分类法、定额法

Then, through detailed probing into these problems, the study has found out the main reasons why they've existed now. Next, suitable solutions to these problems are put forth to improve appropriately the cost accounting and cost management, resulting in some quite practical and manipulatable methods of cost accounting in military hospitals.

在此基础上，通过对存在问题的深入探讨和研究，找出其发生的主要原因，从而提出相应的解决办法，对军队医院成本核算方法及成本管理进行合理的改进，为军队医院成本核算全面深入展开提出一些可操作性建议。

This practical research substantiates that establishing an environmental cost accounting system is an inevitable trend under the constant development of China's economy; and in the not too distant future, this environmental cost accounting system will definitely be included into the country's accounting systems, so as to make it more standardized.

研究实践证明，随着我国经济的不断发展，构建环境成本核算体系己是大势所趋，在不远的将来，环境成本会计核算一定会纳入我国会计体系当中，使其更加规范、标准。

I have studied accounting foundation and some specialised accounting skills like financial accounting and cost accounting. I am particularly outstanding in computer science. I am familiarised with the use of accounting software, the Windows operating systems and Microsoft office to an average level.

特别突出的是计算机，我能熟悉运用会计电算化软件、并能熟练的操作Windows系统的系列操作和Office系列办公软件，达到中等水平，为以后走上工作岗位打下扎实的基础。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。