变动成本

The concepts of fixed and variable overheads, overhead absorption and contribution and marginal costing can be found in a number of CIMA papers.

固定和变动管理费用、管理费用分配、贡献和边际成本之类的概念可以在许多CIMA的试卷中找到。

Firstly,it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.Secondly,it argues that the network accounting deeply changes accounting on the accrual basis,historical cost,accounting statement and functions of accounting.

一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变；二是对会计实务的影响，主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击；另外，电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。

You must know that the cost of production has risen a great deal in recent years while our prices of Chinaware basically remain unchanged.

很抱歉。要知道近几年我们产品的成本提高了很多，但是我们的价格却几乎没有变动。

Variable and fixed cost behavior patterns are valid for linear cost functions only within the given relevant range.

在线性成本函数中，只有在给定的攸关范围内，变动及固定成本的习性类型才是有效的。

Are both direct and indirect cost variable?

直接成本和间接成本是否也都是可以变动的呢？

First of all, shipping prices, most of China's steel demand to adopt a charter, signed a long single lock little cost, often outside the mine during the negotiations period to buy a large number of vessels, raise the sea-freight, driving up spot prices of iron ore; The second is to control the supply of cash, take advantage of China's steel market season, creating panic in short supply, is expected to raise prices; third, to promote intra-industry mergers and acquisitions, raise the ore concentration, grasp the initiative in the negotiations; Fourth, the use of exchange rate fluctuations The key point to find the best object of negotiations.

首先是海运价格，中国钢厂大部分采用即期租船，很少签长单锁定成本，外矿往往会在谈判期间买入大量期船，抬高海运费，从而抬高铁矿石现货价格；其次是控制现货供应量，利用中国钢材市场旺季来临，制造供应短缺恐慌，提高涨价预期；第三，推动行业内部并购，提高矿石集中度，掌握谈判主动权；第四，利用汇率变动的关键点，寻找谈判最佳对象。

Expenses incurred for the security of transaction and benefits resulting from the convenience of transaction,as well as considerations of the exteriority of such publication.

公示是否应该成为物权变动的构成要件，关键取决于公示所带来的成本与收益的比较，即对交易安全与交易便捷的成本与收益的权衡，以及对公示外部性的考察。

All fixed costs become variable in costs in the long run.

从长远来看，所有的固定成本会变成易变动的在成本上。

This thesis is based on Becker's subjective expected utility theory. This thesis analyses crimes by economic perspectives and from criminals' viewpoint regarding cost and benefit. Besides, based on crime deterrence theory, this thesis applies crime examples to deliberate on social, economic and political variables' influence on crime rates of grand total crime, larceny and violent crime.

中文摘要本文主要系以Becker的主观预期效用理论为基础架构，尝试以经济学的观点来分析犯罪行为，从犯罪者的角度，考虑其犯罪成本与利益，再根据犯罪吓阻理论，以实证来探讨社会、经济及政治因素的变动对全般刑案、窃盗及暴力等三种类型犯罪发生率的影响。

This paper analyses the homogenous tendency of open-end fund at first,pointing out that unperfect development of market and investors' immature investment opinions is the origin of such phenomena. Secondly,having compared the fund sizes and purchase fee rates of 25 open-end funds in China,conclude that there are problems of diseconomy of scale and indistinctive relativity between fees and achievement in Chinese open-end funds. Then this paper introduces benefit and cost function to analyze the problem of lack of motivation and constrain mechanism towards fund managers because of unreasonable fees in China. Thirdly,this paper analyze funds managers' normal hazards by static game model,and then points out fund managers have serious tunneling behaviors in Chinese open-end fund industry. In the end,this paper analyzes the causes of liquidity risk of open-end fun and the particularity of liquidity risk of open-end fund in China,and concludes that liquidity risk in Chinese open-end fund industry is higher through calculating the rates of share change and comparing the portfolio selections of top 20 open-end funds in China.

本文首先分析了我国目前存在的基金产品同质化现象，指出市场发展的不完善以及投资者投资理念的不成熟是同质化的根源所在；其次对比了我国现有的25只开放式基金的规模和申购费率，得出了我国开放式基金存在着规模效应不明显以及基金业绩与费率相关性不强的问题，并引入效益函数和成本函数分析了由于我国开放式基金费率不合理引发的基金管理者激励约束机制缺失的问题；再次，应用静态博弈模型分析了基金管理人面临的道德风险，指出目前我国开放式基金由于监管机制脆弱而存在着较为严重的管理者利益输送行为；最后，分析了开放式基金流动性风险的形成原因以及我国基金市场流动性风险的特殊性，并通过计算目前我国基金资产规模前20位的开放式基金的份额变动率以及比较它们的投资组合结构，得出了目前我国开放式基金流动性风险偏大的结论。

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。