成本

On the basis of researches above, the cost estimating model is proposed and the software implementation method is constructed. The order-driven consumption chain concept is proposed, with the help of which, the quantity relations among finished product, raw material and semifinished product are analyzed.

研究了钢铁产品需求特征和成本特征之间的映射关系，并建立了各作业中心成本估算规则；提出了产品主数据模型的概念及其表达方法；建立了成本估算模型，并构建了其软件实现方法。

Finally, with Tobin's "Separation Theorem", we introduce the transaction cost into the efficient frontier and t he effective efficient frontier is obtained. And a quadratic utility function is applied to demonstrate that maintaining a suitable level of transaction cost in the current Chinese stock market is important to the equilibrium of the Chinese stock market and the risk control of the individual asset.

本文的第四部分，引用托宾的"分离定理"，通过加入交易成本，区分了名义有效边界和实际有效边界，指出了交易成本调整对我国股票市场均衡影响的作用机制，并引入了效用函数，实证研究了交易成本适度对我国股票市场均衡和个人资产风险水平控制的重要意义。

In the chapter two, the author set forth the theoretical preliminaries of the research on administrative cost.

在前辈学者研究成果的基础上，清晰界定了行政成本的内涵，比较了行政成本与相关概念的区别；论述了行政成本的种类、特征和评价指标。

According to Zhao Jing estimates, if the capital cost of 100 yuan per square meter, the share premium and other costs of the proportion of development costs down to the general level of foreign countries, will enable housing development costs immediately dropped every 58 square meters.

据赵基嗯估计，如果资金成本100元每平方米，股份溢价及其他费用的比例下降到开发成本的一般水平的外国国家，将使房屋开发成本每立即下降五八平方米。

Information provider will abandon to disclose some certain information for lower disclosure cost, which bring account information in short supply.

分部信息提供成本与取得成本是相互矛盾、此消彼长的，信息提供者为降低信息披露成本，必然会放弃披露某些分部会计信息，从而造成分部信息供给不足的现象。

Two levels of government focus on urban areas through the coordination of the guarantor, bonds, sinking fund for SMEs to address the issue of bonds, while small and medium enterprises in accordance with the characteristics of the high cost of issuing bonds due in part to subsidize the costs associated with in order to reduce the cost of bond issuance integrated.

两级政府的重点放在城市地区通过担保人，债券协调，偿债基金，为中小企业解决债券的问题，而按照中小企业与发行债券部分由于成本高的特点补贴相关的成本，以降低债券发行成本的综合。

The objective of this study is to research the utilities of Activity-Based Costing application in a small scale mineral spring service industry. This study uses case study approach to analyze the major activities, consumed resources, and the cost drivers for assistance a small scale mineral spring service industry to use ABC.

本研究主要在探究作业基础成本制度适用在小规模温泉服务业的效益，利用个案分析法分析其主要作业活动、资源耗用、成本动因，以协助小规模温泉服务业采用作业基础成本制度。

This research found out that after implementing ABC, the small scale mineral spring service industry could calculate each activity cost more precisely. The precise costs information can assist the decision maker to make decision for improving operations and promoting profit.

本研究结果显示，服务产业的小型温泉业者采用作业基础成本制度后，可以更精确地计算各项作业活动成本，利用作业基础制度下的成本资讯决定决策方案，进而提供各项营运决策的参考。

Secondly the article reflects on the cognition springhead, on the reality basis and on the history origin of Ideological and Political Education costs to ascertain a gist of Ideological and Political Education costs.

第三层次，搭建思想政治教育成本研究的三级平台，形成较为系统的思想政治教育成本理论，对思想政治教育成本进行理论上的解析。

Secondly the article reflects on the cognition springhead, on the reality basis and on the history origin of Ideological and Political Education costs to ascertain a gist of Ideological and Political Education costs. With the precondition of the gist, the article expands further to study the costs of Ideological and Political Education.

其次，通过对思想政治教育成本的认识根源反思、事实基础反思和历史渊源反思，确定思想政治教育成本的依据，作为思想政治教育成本研究深入展开的前提。

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。