查询词典 inflated cost

A univariate ANOVA is executed to analyze the influencing factors of the production cost by dividing it into direct material, direct labor cost, indirect cost and total cost separately. It is found that the variables of farm scale and crop type show significant impacts in the direct labor cost and total production cost. The one-crop farming variable makes significant difference in the total production cost; whereas different planting ways differentiates the indirect cost. In addition, years of farming, farmer's age, and full-time status all make no significant difference in all aspects of production cost.

此外，将农场生产成本分为直接材料、直接人工、间接成本、总生产成本四面向进行多因子变异数分析，结果发现耕作面积、作物类型变项仅在有机农场的直接人工和总生产成本中有显著差异；有机农场是否为单一经营在总生产成本上有显著差异；不同栽培方式的有机农场仅在间接成本的高低上有显著差异；此外，而耕作年数变项因本研究有机农场耕作年数较高之样本特性影响，导致该变项对生产成本并无显著的差异；年龄、专兼业经营等变项在生产成本上高低并无显著差异。

The chapter four to chapter eight analyze the railway engineering cost making standard from the sides respectively including railway engineering quotation, railway quotation direct cost, site administration cost, construction measurement cost, indirect cost and profit, analyze the key factor which influencing cost, confirm the scientificity and rationality of the current cost making standard basing on field measuring data, bring forward the advise of the ways and method of reducing invest and cost, and bring forward the opinion and advice for improve and perfect the current railway cost making standard.

第4～8章分别从铁路工程定额、铁路定额直接费、现场管理费、施工措施费、间接费和利润等方面对铁路工程造价计价标准进行分析，分析影响费用的关键因素，依靠实测数据检验现行各项计价标准的科学性与合理性，提出降低投入、减少成本支出的途径和方法的建议，并对现行铁路计价标准提出改进和完善的意见和建议。

In view of the not high whole level of cost control of our construction enterprise, lacks the feasibility strong cost control method. The construction enterprise cost has one -sidedness to control the idea, workers cost consciousness of enterprise is not strong, construct enterprise cost is remain current situation during the course of constructing, etc. The thesis submits the focal point of every stages of cost controlling and the method and theory of cost control.

针对我国建筑业企业成本控制水平整体不高，缺乏可操作性强的成本控制方法，建筑业企业成本控制理念存在片面性，建筑业企业职工成本意识不强，施工企业成本控制只停留在施工阶段等现状，本论文拟从投标到竣工验收的全过程为研究对象，提出了各阶段成本控制工作的重点和成本控制方法。

However, it is not the cost of doing business, accounting information distortion society has become a major public hazard, which mainly reflected in the cost of capital expenditures and expenditures of the confusion, the main industry and secondary industry, the cost of clear boundaries and inflated the cost of related party transactions.

但目前企业成本不实、会计信息的失真已成为一大社会公害，其主要表现在资本性支出和费用类支出的混淆，主业和辅业费用成本界限不清及虚增关联交易。

Free or virtually free use of the controlling shareholder of the housing and land, reduce expenditure, inflated profits Some state-owned enterprises from the branch or branches of the restructuring of listed companies, the use of the controlling shareholder of the housing and land, is almost free of charge, and housing maintenance, depreciation and related taxes and fees are paid by the controlling shareholder of all expenditure and reduce the listed companies The cost of a listed company inflated profits.

四、免费或近乎免费使用控股股东的房屋和土地，减少支出、虚增利润一些由国有企业的分厂或分公司改制上市的公司，使用控股股东的房屋和土地，几乎是免费使用，而房屋的维护、折旧和交纳有关税费则全部由控股股东开支，降低了上市公司的成本，虚增了上市公司的利润。

Then cited the accrual basis of revenue from commercial banks, the cost of the verification process in the concrete application and then by Chinas commercial banks adopt accrual accounting system by the existence of the problem, pointing out that this principle in Chinas commercial banks accounting easy Banks inflated income, inflated profits easily lead to false accounting; easily lead to inflation and affect the national economys health, sustained and stable development.

接着列举了权责发生制在商业银行会计处理中的运用，进而提出了我国商业银行会计核算采用权责发生制所存在的问题，指出这一原则在我国商业银行会计核算中，容易导致银行虚增收入，夸大利润；容易导致会计造假现象；容易引发通货膨胀，影响国民经济的健康、持续、稳定发展等问题。

Author analyses the cost, benefit and efficiency in detail, and comes to three conclusions: first, the aim is to get the minimal cost from the sum of direct cost and erroneous cost in economy; second, the highest point exists when marginal cost crosses marginal revenue; third, the design of the minimal cost in criminal summary procedure system must insist three principles: punctual, brief and justice.

在这一部分中，笔者通过对刑事简易程序进行成本分析、收益分析以及效率分析得出了三个重要的结论：一是从经济学的角度看，刑事简易程序的目的就是要使直接成本和错误成本之和最小化；二是刑事简易程序成本投入的最佳水平是其边际成本与边际收益相交的均衡点；三是为了实现成本的最小化，在设计刑事简易程序制度时应当坚持三个原则——及时原则、精简原则和最低公正原则。

The difficult points of cost plan and control for large-scale intermittent manufacture include laying stress on controls of product project cost, preconstruction on cost standard reference system, reasonable share for total cost, structure of target cost as well as symmetrization of cost information, etc.

大型离散制造企业成本计划与控制的难点有：产品项目成本控制的特殊需求、成本标准参照体系的预构建、总额费用的合理分摊、目标成本的体系结构、成本信息的对称问题等。

Under the condition of the following factors concerning the optimization models:the investment cost, operating cost, unfair cost, payment evade cost, drivers' extra cost and environmental pollution cost, this paper raises the optimized models of multi-modes payment of toll collection system and its algorithm is proposed by SAGA hybrid optimization strategy, which can simultaneously optimize the following results: the optimum locations of toll stations, numbers of toll stations, the numbers of different tolling modes' tollgates of every toll station, ETC users' discount rate, and can estimate the installation rate of TAG of every toll station, the actual traffic flow capacity of different tollgate, can obtain the best toll collection system under the different simulated decision conditions.

本文充分考虑了驾驶员缴费技术选择与缴费车道选择的特性，提出了驾驶员缴费方式随机选择模型；在考虑了收费系统的投资成本、营运成本、不公平成本、漏收成本、驾驶员的额外成本和环境污染成本等因素的基础上，提出了多收费方式收费系统的优化模型，提出采用模拟退火遗传算法进行收费系统寻优的算法，可同时优化出一个收费系统的收费站位置与数量、不同收费站不同收费方式的收费车道数和ETC用户的折扣率等参数，可估算不同收费站TAG的安装率、不同收费车道实际使用量，可模拟不同决策情境下的最佳系统资源配置方案。

But under such market economy condition, the concept the tradition cost is controlled already can not adapt to modern cost idea, responds to the outside environment keeping a foothold in the overall strategic objective and enterprise , seeks cost in the contrast from cost and beneficial result minization not only the content that modern business cost controls being to cost down isolatedly.

在这样的市场经济条件下，传统的成本控制观念已不能适应现代成本理念，现代企业成本控制的内容不仅仅是孤立地降低成本，而应立足于整体战略目标及企业外部环境，从成本与效益的对比中寻找成本最小化。

A carrier gas such as nitrogen is directed through line 20 and valve 22 to connect with line 26 and mix with the gas sample.

如氮气之类的载体通过管线20和阀22引入，与管线26相通，与气体样品混合。

But for the most part, knaves and parasites had the command of his fortune

然而支配他的家产的大多是恶棍和寄生虫。