成本

Shipping income is analyzed according to various affreightment businesses. Shipping cost includes of capital cost, dealing cost and voyage variable cost.

船舶收入是按不同租船方式分析收入来源，船舶成本则细分为资本成本、营运成本和航次变动成本来分析。

This text appurtenance flows the character of the cost to talk, the approval steers the analyse to the regulate present condition of the current business logistics cost, aiming at the logistics cost for control amid the existent subject, synthesize the supervision angle and each link of direction of logistics from the business, propose to strengthen the logistics cost for control, the reduction circulates the valid counterplan of the charge, to strengthen the competitive edge.

本文从物流成本的特征谈起，通过对现行企业物流成本的控制现状进行分析，针对物流成本控制中存在的问题，从企业综合管理角度和物流方向各环节，提出加强物流成本控制，减少流通费用的有效对策，以增强竞争优势。

In other words, the government controls the development of a lower price, for example, 3,000 yuan / square meters, the cost is lower than the price level of the developers of course have nothing to say, the cost is higher than the price level of the developer will stand up and tell the truth, reported that the true cost of their own, and then, on the basis of the average cost of developers, coupled with an average profit to arrive at a control price.

换句话说，政府控制的发展，以较低的价格，例如， 3000元/平方米，低于成本的价格水平的开发商当然无话可说，成本高于价格水平开发商会站起来，说实话，报告说，真正的成本自己，然后，根据平均成本的开发，加上平均利润为达成一项控制价格。

This paper chooses residual income model to measure the cost of equity capital, and construct some index to represent the total disclosure quality and earnings disclosure quality of Chinese listed companies. Our analysis shows that for the whole sample of listed companies which conduct seasoned equity offerings in the stock market, controlling 6, company scale, B/M, leverage and asset turnover, there is positive relationship between the total disclosure quality and marginal cost equity capital; there is negative relationship between the earnings radical and marginal cost equity capita; there is no remarkable relationship between the earnings smoothness and marginal cost equity capital.

本文采用剩余收益模型计算公司的股权融资成本，分别以披露总体质量和盈余披露质量作为反映我国上市公司信息披露质量的指标，研究发现在控制β系数、公司规模、账面价值比、盈利水平等因素的条件下，总体来看，信息披露总体质量越高的样本公司的边际股权融资成本越高；盈余激进度与边际股权融资成本负相关；而盈余平滑度与边际股权融资成本的关系并不显著。

It analyzes the cost of internal trade according to the transaction theory, concluding that the internal trade has certain limitations; From the aspect of asset specialization it also analyzes that the bounder of internal trade is the point at which internal trade cost is equal to the external trade cost; It shows that the internal trade will finally come to an end due to the specialization, monopoly and low efficiency it incurs.

借用交易成本理论，分析了内部贸易的成本，从而得出内部贸易有一定限度的结论；从资产专用性的角度分析了内部贸易的边界：内部贸易成本等于外部交易成本；从内部贸易所产生的专业化、垄断和低效率的角度，提出内部贸易会走向解体或终结。

This article mainly from the angle of reducing the cost, analyzes questions of the marketing channel in our domestic iron and steel enterprises at present. Iron and steel enterprises should reduce the length of channel, cause the channel to be flat, in order to reduce the cost, and enhance the economic efficiency.

本文主要从降低成本的角度，通过分析我国钢铁企业目前营销渠道中存在的问题，主要是渠道过长、成本过高问题，运用交易成本的有关理论，提出应该缩短渠道的长度，使渠道扁平化，加大直供用户的比例，从而降低成本，提高经济效益，增强我国钢铁企业的市场竞争力。

Under these formulas, we can obviously find high salary system do increase corruption cost, especially preparation cost and punitive cost, give the other variants unchanged, it leads to the decrease of general amount of corruption. So high salary system do good to the formation of a clean politics, as to those potential corruption group, they may give up corruption deal as their requirement has been satisfied. At the same time, because of the increase of corruption cost, as the selfish humanism attribution, those officials who implement pubic power will carry on rational choice, and abandon corruption attempt.

在这些公式下，我们可以清楚地看到，高薪养廉在预备成本和处罚成本两方面提高了了腐败成本，在其它变量不变情况下将导致腐败数量减少，因而高薪制度对于养廉是有效，它以使一部分潜在腐败者因需求得到满足而放弃腐败，并且它还通过增加腐败成本来作用于私人群，使手握公权力人们在私本质作用下趋利避害而放弃腐败企图。

Then direct against the concrete conditions of the oil field of Xinjiang, influencing the important factor that the oil gas operated the cost in the oil field of Xinjiang to be analyzed at first, then analyzing in the face of the domestic and international oil field before combining provide the oil field oil gas in Xinjiang and operate concrete method and measure that the cost controls, and combine the change law of petroleum gas cost in the past 10 years of big company of foreign petroleum Oil field Company oil gas cost control what time does it get helpful enlightenment out of about Xinjiang, providing the incentive mechanism of operating the cost of oil gas of oil field company of Xinjiang to design finally.

然后针对新疆油田的具体情况，首先对影响新疆油阳油气操作成本的重要因素进行了分析，然后结合前面对国内外油田的分析给出新疆油田油气操作成本控制的具体方法和措施，并结合国外石油大公司在近十年的石油天然气成本的变化规律对新疆油田公司油气成本控制提出了几点有益的启示，最后给出了新疆油田公司油气操作成本的激励机制设计。

Table 2.2 Infrastructure in different transport modes Road - Public No inherent guidance Infrastructure provided - Private Artificial, shared way centrally at public expense and at nominal cost to users Rail -Heavy Inherent guidance Track and control centrally - Light Artificial, dedicated way provided and charged to - Metro operators at full cost or owned by operators Air Natural, shared way Infrastructure provided by third party at full cost Maritime -Coastal/short Natural, shared way Infrastructure provided by sea No inherent guidance third party and charged at full Deep sea cost Inland water Natural or man-made Infrastructure provided by shared way third party and charged at full No inherent guidance cost Pipelines Artificial, dedicated way Infrastructure usually Inherent guidance provided by user All modes (except pipelines, although a travelator or moving walkway' may be considered a pipeline) carry both freight and passengers.

表2.2 不同运输方式的基础结构公路公共私人没有固有的牵引人造的，共享的方式基础设施由中央以公共费用和以使用者名义上的成本来提供铁路重型轻型地铁固有的牵引人造的，独占的方式铁轨和控制设施以完全成本的形式提供和向运营者收取费用或者由运营者所独有航空自然的，共享的方式基础设施由第三方提供并以完全成本方式收取费用海运沿海／近洋远洋自然的，共享的方式没有固有的牵引基础设施由第三方提供并以完全成本方式收取费用内河水运自然或人工的，共享的方式，没有固有的牵引基础设施由第三方提供并以完全成本方式收取费用管道人工的，专属的方式固有的引导基础设施通常由用户提供所有的运输方式（除了管道，尽管自动扶梯也可以被看作是一种管道）既能载人也能载货。

The consuming electronic product has already moved towards the era of the low gross profit now. In the market that is competed for in this way, consumer's demand for quality is higher and higher, and hope to require the cheap price to be bought. For electronic industry, it is a very great pressure, because will not only lower costs, but also improve the quality of the products. To electronic industry, the supplier has a great effect to the product quality. It's mean a lot of manufacturers just consider the low cost and neglect the quality supplied. This can cause quality failure cost, and has increased the cost. So, begin to have manufacturers to hope to gain the high quality like automobile industry. They want to carry out the quality management system ISO/TS16949:2002 of the automobile industry to improve quality and get the lower cost.

摘要 现在消费性电子产品已经走向了低毛利的时代，在这麼竞争的市场中，消费者对於品质的要求越来越高，且希望要求便宜的价格来购买，这对电子产业来说，是一个很大的压力，因为不只要降低成本，而且要提高产品品质；对电子产业来说，产品的品质往往掌握在供应商的手上，意思是说很多厂商只是一昧追求低成本而去忽略了供应的品质，这样反而会造成品质失败成本，而增加了成本，因此，开始有厂商希望可以做到像汽车产业那样的高品质，希望藉由汽车业的品质管理系统ISO/TS16949：2002的导入来提升品质、降低成本。

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。