查询词典 cost accounting

The accounting circle has increasingly attached importance to activity cost driver theory, which is the core category of ABC.

成本动因研究不但具有重要的理论意义，而且具有巨大的应用价值。

From the survey results, we have drawn inspiration, business center division of responsibilities and duties of the indicators we needed to take responsibility for assessment and evaluation of the effectiveness of the cost factors; choose a suitable targets for internal transfer prices will help companies use the accounting responsibility The deepening of China's enterprise management there is a strong authoritarian tendencies, which is using incentives and profit targets for the control of one of the factors.

从调查结果中我们得出的启示有，企业划分责任中心和责任指标对要同时考虑责任考评的效果和考评的成本两方面因素；选择合适的指标作为内部转移价格将有助于企业责任会计运用的深化，而中国企业内部经营管理存在着很强的集权倾向，这是影响采用利润指标进行激励与控制的因素之一。

Asset valuation of our country began later than western countries, although develops quickly, but compare with the developed countries it still exist many differences in above-mentioned aspects:Purpose of evaluation are limited, the main purpose of patent valuation in our country are for the patent property's cost amortisation, trade and investment, besides, neglecting the purpose of patent evaluation a service management and litigation;The application of evaluation theories are subjected to a limit, the method we commonly use is income method, the world well-known evaluation organizations pay more attention to a lately theoretical application;Evaluation standards are established lagard, on the countrary, the International Valuation Standards, The Uniform Standards of Professional Appraisal Practice and the European Valuation Standards were all established very early,and have already become a careful and reasonable structure system after emendations, but the valuation standards of China does't shows the relation between accounting standards now, demand of valuators' responsibility are too brief, having no restriction to definitude the type of value, and the regulation of valuation methods of Intangible Assets is not comprehensive;The lawmaking isn't complete, our country has no complete lawmaking to carry on rules and regulations to the non-cash's property, patent infringement control are inadequate, and excessively restrict patent property contributed form.

我国资产评估行业起步较晚，虽然发展迅速，但经比较研究发现，在上述方面与发达国家仍存在很大差异：评估目的相对狭窄，我国主要以专利资产成本摊销、交易和投资为目的进行评估，忽视了专利服务管理和诉讼为目的的评估；评估理论应用受限，我国主要应用收益法，世界知名评估机构更注重新理论的应用；评估准则制定落后，无论是国际评估准则、美国评估准则还是欧洲评估准则，都制定较早，并多次修订已形成严密的结构体系，而我国在评估准则中未体现与会计准则的关系，对评估师执业责任的要求过于简练，没有对价值类型加以明确，对无形资产评估方法的规范也不详细；立法不完善，我国没有相对完善的立法对非现金出资进行规制，对专利侵权控制力不够、专利出资形式限制过多。

Currently in China,"Enterprise Accounting Standards" provides that: the actual price to obtain stock in accordance with the valuation of ending inventory using the lower of cost and net realizable value valuation method.

目前在偶国，《企业会计准则》规定：取得存货按照实际价格进行计价，期末存货采用成本与可变现净值孰低法进行计价。

Among all the business spendings, dining and entertainment are the biggest expenditure items, accounting for 42%, followed by the cost of air travel. 24%. Which is perhaps a distinctive feature of the Chinese enterprises different from foreign enterprises.

或许这是中国企业有别于国外企业的一个明显特色，在整个商务应酬开支中，餐饮与应酬一直是其中最大的开支项目，占全部的42%，紧随其后的是航空旅行费用，达到24%。

Below mix with respect to method of pilot of construction company cost only the system of financial management business accounting that should build talks about a few views.

下面仅就施工企业成本控制的方法和应建立的财务管理核算体制谈一些看法。

At the last,this paper gives a norm q that can suggest the level of auditing independence.This paper analysis the factors those affect the auditing independence economically.When the cost is constant,there is a negative relationship between the auditing independence and the accounting firm's capital stock paidup, and the auditing independe...

对影响审计独立性的因素从经济学的角度进行了剖析，在假定成本不变的条件下，得出了审计独立性与被审单位的规模成反比；假定收入不变的条件下，得出了审计独立性与会计师事务所注册资本金成正比，同样条件下合伙制事务所比有限责任公司制事务所独立性强的结论。

By taking certain measures to improve the reliability of information and reduce its applying cost, the balance sheet liability method is shown to be an optimal accounting choice for Chinese enterprises.

当新的经济活动给市场带来了朝气，中国的资本市场发展变得更加迅猛，例如，资产交换和资产重组。

This position is reoible to eure that staff expees record enter timly and veracity,checking the payment voucher accouding as accounting policy,entered cost comply with the company rules

这个职务的基本目的是为了及时准确的记录员工报销，审核付款申请相应是否符合入账要求，并保证相应的成本的入账符合公司要求。

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。