成本

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

American experience is "initial cost" only to the life cycle cost 5 to 10%, and operation and maintenance costs for 60 to 80%.

美国的经验是"初期成本"只占到生命周期成本的5％至10％，而运营和维护成本占到60％至80％。

Through the study of cost-contrasting analysis, it indicates that the cost of web-based education has obvious advantage comparing with traditional education of TsinghuaUniversity and internal traditional education. In contrast with the cost construction and economic features of the first and second generation distance education, the web-based education of Tsinghua University shows the economic features of capital/technology intensiveness ,not the feature of labour intensiveness which traditional face-to-face education has demonstrated.

在成本的比较研究中表明，清华大学网络教育相对于清华大学传统教育以及国内传统高等教育具有明显的成本优势；在同第一、二代传统远程教育的成本结构和经济学特征的比较中发现，清华大学网络教育仍显现出资金密集型的经济学特征，而不是劳动密集型即向传统面授教育回归的经济学特征。

The result indicates labor expense,seedling expense,indirect expense and fertilizer expense have a large influence on the interlocal cost.

运用成本分解模型测算成本要素对我国玉米生产成本地区间差异的影响程度。

A mathematical model among the investment,cost and income and internal rate of return was established.

在分析高含硫气田开发经济评价特点的基础上，运用技术经济的基本原理，在估算开发投资、成本、收入的基础上，建立了高含硫气田经济评价模型，通过实例计算出不同投资、成本、价格下的内部收益率，并运用SPSS软件对数据进行一元和多元回归处理，得到投资、成本、价格与内部收益率之间的数学模型。

The job order cost sheets provide unit cost information and can be used by management for such purposes as product pricing and cost control.

批次成本计算表可以为管理当局提供单位成本信息以利于产品定价和成本控制等。

In a job order costing system, product costs are accumulated by individual jobs and are summarized on job order cost sheets.

分批法单独核算某一批次的成本并将成本信息汇总在批次成本计算表上。

When META Group compared total installation cost to software cost, QAD implementations were less labor intensive than the industry median.

当 META Group 比较了从整体安装成本到软体购买成本不同项目，QAD所需的人力支出成本是低於同业的平均水准。

Therefore, just like the direct material variance, when the labor cost for a task differs from standard, the direct labor variance can be divided into a labor efficiency variance and a labor rate variance.

正像直接材料差异那样，对一项工作的实际成本与标准成本之间的比较，直接人工成本也可以分成工时量差异和工资率差异两部分来分析。

In the light of impacts bill valuation mode made on the cost management of highway construction project and indispensability of applying bill of quantities quotation to project cost management, this article offers a method of making construction budget according to bill of quantities items to solve the present problems of cost management and really connect bill of quantities with project cost management.

同时针对工程量清单计价模式对施工项目成本管理的影响及其引入到项目成本管理中的必要性，提出了按照工程量清单细目编制施工预算的解决途径，这也是工程量清单报价和项目成本管理的真正结合。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。