查询词典 cost accounting

Eldon S. Hendriksen and Michael van Breda, the authors from Southern Methodist University of a leading text on accounting theory, have said that annual depreciation, one kind of allocation, is simply a fraction of the total cost and is not necessarily related to occurrences within the year, so it has no real-world connotations.

艾尔敦第亨德里克森和Michael Van Breda公司，作者从南方卫理公会大学的领导的案文对会计理论，有说，每年折旧，一种分配，只不过是一小部分的总费用是没有必然关系发生的内部今年，所以它没有现实世界的内涵。

Different types of environmental accounting information disclosure on the cost of equity capital, the impact of the existence of different?

不同类型的环境会计信息披露对权益资本成本的影响是否存在不同呢？

With the development of economic and the evolvement of accounting measurement,historical cost measurement undergoes more and more criticism.

随着经济的发展和会计计量方法的演进，历史成本计量模式受到越来越多的批评和质疑。

Any cost incurred in establishing a corporation or other form of organization, such as incorporation, legal and accounting fees, promotional costs, etc.

指在建立一个公司或其他形式的组织时所发生的一切费用。如注册，法律和会计费，公关费用等等。

For purposes of this Clause 16,"Indemnifiable Loss" means, with respect to any Indemnitee, any action, cost, damage, disbursement, expense, liability, loss, deficiency, diminution in value, obligation, penalty or settlement of any kind or nature, whether foreseeable or unforeseeable, including, but not limited to, interest or other carrying costs, penalties, legal, accounting and other professional fees and expenses reasonably incurred in the investigation, collection, prosecution and defense of claims and amounts paid in settlement, that may be imposed on or otherwise incurred or suffered by such Indemnitee and any taxes that may be payable by such Indemnitee as a result of the indemnification of any Indemnifiable Loss hereunder.

为这个条目16 的目的，"Indemnifiable 损失"意味，谈到任一Indemnitee，任一次行动、费用、损伤、支出、费用、责任、损失、缺乏、减少按价值，义务、任一种类的惩罚或解决或自然，是否可预见或不可预知，包括，但没限制对，兴趣或其它资产持有费用、惩罚，法律，认为和其它专业服务费和费用合理地被招致在要求调查、汇集、起诉和防御和数额支付了在解决，也许被强加或由这样的Indemnitee 否则招致或遭受和所有税也许是付得起由这样的Indemnitee 由于任何Indemnifiable 损失的保护在此之下。

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

However, the real estate development enterprises have to sell a house buildings, is the enterprise accounting, its valuation inventory cost mode, basic still use was not affected by the fair value of appreciation.

但是，房地产开发企业所拥有的待出售房屋建筑物，是作为企业的存货核算的，其计价基础仍采用成本模式，并不受公允价值升值的影响。

Equity method is a method of accounting whereby the investment is initially recorded at its cost and the carrying amount of the investment are adjusted thereafter for changes in the investor's share of owners' equity of the investee enterprise.

公平法是一种会计法，即投资是最初记录在其成本和投资的账面价值的调整，在此后的变化，投资者'份额业主'的股权投资企业。

Pass pair of modular forging cost form, the computation of business accounting and profit and loss, combine specific example, elaborated each element to reach value to the influence of business economic benefits.

通过对模锻件成本的构成、核算及盈亏的计算，结合具体实例，阐述了各因素对企业经济效益的影响及重要性。

With an aim of assisting all the startups realizing their dreams and developing the Park at the same time, the Park offers the admitted companies all kinds of services during their development, such as consultation on law issues, on accounting, on paten and on company management, and technology support, information service, and property management as well, thus creating a harmonious, convenient and low-cost environment for startups.

目的是协助所有创业实现自己的梦想和发展园区的同时，该公园的承认，公司提供各种服务，在其发展，如协商的法律问题，会计，对专利和公司管理，和技术支持，信息服务，及物业管理以及，从而创造一个和谐，便捷，低成本的创业环境。

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。