查询词典 cost accounting

Low cost: the financing time limit for the bank to sign and issue the acceptance draft is no more than 6 months with its fee for procedures accounting for only 0.05% of par value.

费用低：银行承兑汇票签发融资期限最长可达6个月，手续费仅为票面金额的万分之五

On this basis, it analyses the content that EVA measures revises from accounting adjustment and cost calculation of capital.

在此基础上，从会计调整和资本成本计算两个方面，对EVA指标修正的内容进行分析。

EVA can indicate the resource and approach of wealth creation more easily than traditional financial assessment indexes because of its compensation concept on the cost of capital and its accounting adjustment.

EVA对投入资本成本的补偿观和对会计项目的调整使它比传统财务评价指标更能揭示价值创造的来源和途径。

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

事情的起因在于债券价格下跌，而会计原则又允许保险业以摊销成本而非市价列示其帐面价值，结果导致许多业者以摊销成本记录的长期债券投资金额达到其净值的二、三倍之多，换言之，只要债券价格下跌超过三分之一，便很有可能把公司的净值全部吃光，这其中甚至包括好几家知名的大公司在内，当然债券价格也有可能会回升，使得其部份，甚至全部的净值得以回复，但也没有人敢保证债券价

An extraordinary amount of money has been lost by the insurance industry in the bond area -notwithstanding the accounting convention that allows insurance companies to carry their bond investments at amortized cost, regardless of impaired market value.

整个保险业界，因投资债券而蒙受了相当庞大的损失，虽然依照会计原则，允许保险公司以摊销成本而非已严重受损的市场价值来记录其债券投资，事实上，这种会计方法反而是导致更大损失的元凶，因为当初若是保险公司被迫以市场价格来认列损失，那他们或许就会早一点注意到问题的严重性。

At that time, cost-management system had not been affected by external accounting statement.

论文使用权限校内校外完全公开统计本论文已被浏览 3822 次，被下载 2638 次

This is the current cost of a new accounting requirements.

这对现行的成本会计提出了新的要求。

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。

However,when accounting the financial income of paid services,we often ignore either the accrued expenses resulting from using the school's tangible and intangible assets as the cost-sharing,or the economic losses it may bring to school.

随着高校办学自主权的扩大和高校办学层次和形式的日趋多样化，根据社会需求，利用现有的资源和自身的优势，通过校内外办班、技术服务、专利转让、利用无形资产、出租、开放有形资产，进行合理合法的有偿服务，对有偿服务的收入进行财务核算时，忽略了耗用学校有形资产、无形资产准确分摊进入成本和或有事项可能给学校带来经济损失的预提费用。

Writer also recommends the two partial distribution tariff could be the solution for the Beijing area and explains the theories and methodologies of the accounting cost and marginal cost based tariff making and introduces the tariff mechanism and method applied in other countries' electric market. The two partial price, i.e. capacity price and electricity price, is also simulated and performed mathematical calculation based on the figures from the Beijing power grid.

并在分析了基于会计成本和边际成本的输配电服务定价方法及国外电力市场中实际运行的输电价格机制和定价方法的基础上，结合北京地区电网特点，对其配电价格制定进行研究，确定采用两部制形式，明确容量电价和电量电价的理论依据和计算方法，并根据北京电网的数据，对于北京配电网的服务价格进行测算和敏感性与可行性分析。

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。