查询词典 cost accounting

There are obvious differences among the economic finance and accounting theory to explain earnings. The contemporary model of accounting earnings that based on accrual basis for accounting and historical-cost system is hard to show the level of earnings quality.

经济学、财务学和会计学对盈余的理论解释存在明显差异，现行会计盈余的确定模式基于权责发生制和历史成本原则，导致会计盈余信息存在固有缺陷，难以体现其质量水平。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

There are six points below serving as reasons: firstly, solvency report reveals company's solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly,"integral view" is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company's solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.

其原因有以下六点：第一，偿付能力报告反映公司在某一时点上的偿付能力状况，"独立观"将季度视为独立的会计期间与保险监管的理念一致；第二，一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义；第三，会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦；第四，"一体观"较多地依赖于会计人员的职业判断和估计，可能会导致不同公司的偿付能力报告不可比；第五，与我国的企业会计准则的规定一致，便于公司编制偿付能力报告；第六，与多数发达国家采用的方法一致，有利于国际比较。

This paper introduces the accounting principle of prudence in our accounting of the use of concrete, mainly from inventory accounting, Investment in fixed assets accounting and accounting aspects discussed, and a simple analysis of the inventory valuation method, lowering of cost and market price, depreciation and devaluation of fixed assets.

本文首先介绍了会计谨慎性原则在我国会计核算中的具体运用的情况，主要从存货核算、投资核算和固定资产核算等方面来论述，并简单分析了存货计价方法，成本与市价孰低法，折旧方法和固定资产减值准备。

The article include material and value accounting, and on the base of the natural environmental features of Chongqing, the accounting choused forests, cultivated lands grasslands, standing stocks and topsoil resources as objects of research, For accuracy and reality, accounting dont include the value of the artificial ecology environment, The target of accounting is to combine the environmental accounting and national economic accounting, so, it is clear that running of macro-economy of Chongqing from 1997 to 1999 is sustainable to ecology environment, but the environment cost is very big.

为了使核算更准确和真实，人工生态环境的价值没有被考虑。核算的目标是把环境核算和国民经济核算结合起来，因此，可以清楚的看到1997-1999年重庆市宏观经济运行尽管是生态环境可持续的，付出的环境代价却也十分昂贵。

The IASB reforms will allow more flexibility in determining which bank assets must be marked to market and which can be valued according to so-called amortised cost accounting, which smooths out market volatility.

IASB的改革将会在决定哪种银行资产必须以市价计值、哪种资产可以根据平滑市场波动性的所谓的摊余成本会计制度进行计值上提供更大的灵活性。

Understanding various cost accounting systems and breakeven analysis.

了解各种费用的会计制度和盈亏平衡分析。

Along with economic development,especially the appearance of derived finace instruments,historical cost is becoming hard to cope with such complicated situation. Fair value is introduced to some related rules of International Accounting Standards Board and transacted widely. In 2006,fair value was lead into our new Accounting Standard for Business Enterprises - Basic guidelines as accounting standards project of the accounting measurement attributes. It generally has same range of fair value in international accounting standards,mostly tend to be like international accounting standards.

摘 要：随着经济的发展，特别是衍生金融工具的不断涌现，历史成本逐渐难以应付如此复杂的局面，国际会计准则理事会的有关准则中引入了公允价值并对其进行了广泛的运用。2006年，我国新《企业会计准则-基本准则》引入公允价值作为会计计量属性的会计准则项目，与国际会计准则中公允价值的范围基本一致，与国际会计准则趋同。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是&独立观&。&一体观&是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

Can be envisaged by the contractor operating reproduction cost accounting software, according to the latest market-driven pricing of materials and good quotations, and then (in the train on wireless network connections) arrangements online, according to online scheduling application coordination, reference materials will be presented site.

也可以设想承包商用再现作业成本核算软件，按最新市场驱动定价好和对材料报价单，然后（在火车上进行无线网络连接）在线安排，按在线调度应用软件的协调，将材料交送给工地。翻译成英语。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。