查询词典 cost

In order to deal with the exchange of different calculating models, the collaborative resource account and collaborative cost object account are established. 3. Based on the multistage ABC calculating model, the dissertation researches the cost-volume-profit analysis, capacity loss analysis and variance analysis methods and their applications. The dissertation founds a multi-product activity-based CVP analysis model with activity capacity constraints, and discusses the solution of the model and its application in production.

在作业成本要素建模的基础上，提出了多阶段作业成本核算模型的建模约束规则，研究了基于规则的作业成本核算模型完整性以及环形分配的检查算法，提出了分配层次概念和环形分配的分配方法，给出了计算当前分配层次的算法和针对模型总体的核算算法，通过设立协作资源账户和协作成本对象账户解决了模型之间的交流。

Study of managerial accounting concepts; costs classification; cost-volume-profit analysis; cost ration; standard costs and variance analysis; budgeting; costs analysis for decision making and operation evaluation.

本课程主要研究管理会计的概念，成本分类、费用及利润分析、费用定量、标准成本与方差分析、预算成本与成本统计。

Basing on learning from the advanced cost experience of national and international bank, coring activity costs、product costs and customer costs of ICBC xuzhou Branch, leading activity costs of management and activity optimization, this thesis particular analysis the existing operation of ICBC xuzhou branch, find out the problem and the resolving with Activity-Based Management and Cost-Volume-Profit analysis.

本文在借鉴国内外银行先进成本管理经验的基础上，运用作业成本管理理论和量本利等相关的分析方法，以徐州市工商银行作业成本、产品成本和客户成本三个要素为核心，以作业成本管理和作业优化为导线，通过全面、全程和全方位的研究，对徐州市工商银行经营成本管理现状，进行了全面、具体的分析，并找出相关的问题和解决的办法。

The authors regard hospital financial report data as the data source, deliver the analysis of the cost property of the hospital, measure the marginal rate of contribution, caculate the business income of guaranteing capital and profit of the hospital, set up the simple model of Cost-Volume-Profit analysis of hospital.

文章以某医院2001-2005年财务报表数据为资料来源，通过对医院成本的性态分析，测算边际贡献率，据以计算医院保本点或保利点的业务收入，建立医院本量利分析的简易模型。

The main contents in this course include job order costing, process costing, cost-volume-profit analysis, short term operating decision, long term capital expenditure decision, master budget, responsibility center and responsibility accounting, activity based costing and activity based management, performance evaluation and balance score card, quality cost accounting, etc.

它的主要内容包括分批成本计算法、分步成本计算法、标准成本与成本差异分析、成本习性分析与变动成本计算法、本量利分析、短期经营决策、长期资本支出决策、全面预算、责任中心和责任会计、作业成本计算和作业成本管理、业绩衡量与平衡记分卡、质量成本会计和信息资源会计。

Since long, our country to affects the file appraisal standard the factor research to be quite deep, for example document aspects and so on content, document origin as well as social demand achieved the mutual recognition, but the cost of storage factor is actually recent year only then mentioned that and develops it along with the market economy, in the file appraises in various factors the status to be getting more and more important, takes seriously and strengthens to the cost of storage factor research has the vital significance.

长期以来，我国对影响档案鉴定标准的因素研究颇深，例如文件的内容、文件的来源以及社会需求等方面都已达成共识，但保管费用因素却是近些年来才提到的，并且随着市场经济的发展它在档案鉴定诸因素中的地位愈来愈重要，重视和加强对保管费用因素的研究有着重要的意义。

1 Unit prices are specified in the purchase order for every consignment and are understood to be FOB XIAMEN , including the cost of the item, the cost of export packing, the costs of packaging for each item full color imprint in accordance with requirements of Buyer, the costs of the labels with all information about the commodities and barcodes in Russian, lended and confirmed by Buyer in PDF format, marking in accordance with Buyer's requirements, the costs of instructions in Russian, lended and confirmed by Buyer in PDF format,(in case if the presence of theses instractions is forced by Russian legislation in accordance with the technical requests-out to these commodities), loading on board of ship, as wel as dock and port dues, cranage and custom duties, connected with the execution of the present Contract.

每个商品的单价都在销售合同上列明。这些价钱是FOB XIAMEN 价钱，包括了商品的成本，出口包装的成本，根据买方的要求含全色印刷的单个包装的成本，带俄文的产品描述和条形码的标贴的成本（由买方通过PDF格式提供和确认），带俄文指示的成本（根据这些产品的技术要求，如果俄罗斯现行的法律有相关的规定），装船的费用，货到码头所产生的费用，报关的费用，以及执行本合同所产生的其他费用。

The cost of crane is 40 to 50 percent of total cost of handling machine.

港口装卸效率的高低，已在很大程度上取决于装卸设备的技术情况。

To provide an easily manufacturable conveyor belt having specifications suitable for type of a conveyance object and characteristics of a conveyor and capable of solving problems wherein an ear crosspiece of the conveyor belt of a sharply inclined conveyor has a very complicated shape, its manufacture is troublesome, and change of design is not easy, cost is increased due to the relation with the conveyance object and a structure of the conveyor becomes heavy and thick in some cases, a press-fit method to a belt main body is troublesome, and assembly and machining cost of the belt is high.

提供一个容易制造输送带规格适合类型的运输工具对象和特点的输送，并能解决问题，其中一个耳crosspiece在输送带的急剧倾斜输送了一个非常复杂的形状，其制造麻烦，和变化的设计是不容易的，成本是增加了因与运送对象和结构的输送变得沉重和厚在某些情况下，压接方法皮带主体是麻烦，并装配和加工成本的皮带是很高的。上一篇：问一下了！！！

The individual or group preparing the estimates must know the unit rates (e.g., staff cost per hour, bulk material cost per cubic yard) for each resource in order to ca1culate project costs.

在计算项目服时，准备估算的个人和集体必需知道各种资源的单价(例如，每小时人工费，每立方码大宗材料费用)。

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。