成本

But in perpetual inventory system, cost of goods sold is record each time a sale is made.

永续盘存制是在销售时就核算出销售成本(对于那些较贵重的核算成本较容易的物品，如电脑，珠宝)。

Under the perpetual inventory system, the Merchandise Inventory and Cost of Goods Sold accounts will always show the balance of merchandise on hand and the total cost of goods sold for the period.

在永续存盘制度下，商品存货和销售货物的成本帐户通常显示存货和一段时间内销售货物的总成本的平衡。

We find that,(1) the regional market development influences CG——better institutional environment can improve CG and decrease the agency costs.(2) However, there is no influence for perquisite consumption, the reason for which is the existence of compensation regulation in our stated-owned corporate. The perquisite consumption remedies the low monetary reward and undertakes the recessive motivating effect. This is in accord with Li, Sun and Liu (2005) in which the managers' compensation contracts conform to the superior contracting theory.

经过实证检验我们发现：1、上市公司所处地区的市场化程度较高，那么公司的代理成本相对较低，从而证明了地区的市场化程度确实影响公司的治理结构，好的法律制度环境有利于上市公司治理结构的完善，降低公司的代理成本。2、地区市场化程度的高低对于上市公司经理人的在职消费没有显著的影响，这是因为我国国有企业薪酬管制的存在，在职消费作为低货币性报酬的补偿，承担着隐性激励的作用，这与李增泉、孙铮和刘凤委（working paper，2005）关于我国上市公司经理人的薪酬契约符合最优契约论的研究结论保持一致。

On the basis of the traditional cost theory of evolution, the theory is divided into bourgeois classical political economy, Marxist theory and the political economy of bourgeois philistinism three parts, and the relevant set of the final of the traditional cost theory of the 20th century development and innovation for the briefing.

本文根据传统成本理论的演进，将其分为资产阶级古典政治经济学派、马克思主义理论和资产阶级庸俗政治经济学派三个主要部分，并进行了相关阐述，最后对20世纪传统成本理论的发展和创新进行了简要介绍。

At that piddling price, the young man calculated that the jute bag plus the labor to fill it with sugar actually exceeded the value of the sugar contents. How could he lose?

这个年轻人算得很精：单是麻袋成本加上人工成本就超过麻袋里面糖的价值，以那么低的价格买入，他怎么会亏？

You can find out it is the major temporary work, such as formwork, rebar jig, equipment etc. during the FPLM construction, in which the cost of the inner mould and outer form of box girder, the steel form of pier and pierhead of substructure, the rebar jig as well as the launching equipments are quite high. The quantity of those equipments was always depended on experience in the pass time. Therefore the more of the form quantity is used the higher of direct costs would be spent. On the other hand it would be reduced the capacity of production if the equipments are insufficient.

在全跨预铸工法中所使用的生产设备仔细观察可发现，预铸工法中假设工程(如模版、钢筋加工架以及施工机具等)所占比例相当高，其中有箱型梁的内模与外模床、下构的柱钢模、帽梁钢模、钢筋加工架、吊装机具等所占的成本相当高，以往设备数量多寡均以经验来取决，因此假如模版数量过多直接成本随之提升，反观模版资源数量不足时又会造成生产力降低情况发生。

Yao Xin says, we are " 3 years 3 paces go " plan: The first year (2007) target, advertisement income and content cost planish; The 2nd year of target, it is to allow cost to last inside below bullish circumstance (include the Olympic Games this distinctive budget), advertisement and " normal content the Olympic Games server bandwidth " planish; The 3rd annual in come true that month gain, realize annual gain end of the year next.

姚欣说，我们是"三年三步走"的计划：第一年(2007年)目标，广告收入和内容成本打平；第二年目标，是在内容成本持续上扬的情况下(包括奥运会这块独特的预算)，广告与"正常内容奥运会服务器带宽"打平；第三年年中实现当月盈利，然后年终实现全年盈利。

Furthermore,in order to obtain the best energy saving,Sushi Jet has three independent heat chambers of temperature control ,each of which can be set whether to work or not in the production run according to the operational method of screen printing and identity of ink .Testing data shows that it only needs to open two sets of heat chambers when drying water- based binder under 120 ℃,and the average energy consumption costs is only 10 yuan / hour. In the plastisol ink drying process,the cost of the average energy consumption is less than 25 yuan / hour with opening three groups.

另外，Sushi Jet型燃气炉具备三组独立控温的烘区可根据印花工艺、油墨原料特性减少开启烘区，从而达到最佳节能效果，经检验数据表明在烘干水性普通胶浆时，仅需开启两组烘区。120℃下平均能耗成本，仅为10元/小时，热固油墨的烘干过程，在开启三组烘区，160℃下的平均能耗成本低于25元/小时。

They pointed out that though the set costs for fax equipment in the convenience stores, such as setup cost and system maintenance fees, are high, consumers use the equipment at a very low frequency.

他们指出，便利商店传真设备的建置成本、系统维护费用等固定成本费用很高，消费者使用率却很低。

At present, the production of pectin in China is still lagging. Because the traditional production in which ethanol is the precipitant costs higher, but the technology of salting out which costs lower is not prefect.

果胶生产目前在我国尚处于起步阶段，主要原因是传统的用酒精沉淀的生产方法成本过高，而低成本的盐析方法在技术上还不成熟。

And Pharaoh spoke to Joseph, saying, Your father and your brothers have come to you.

47：5 法老对约瑟说，你父亲和你弟兄们到你这里来了。

Additionally, the approximate flattening of surface strip using lines linking midpoints on perpendicular lines between geodesic curves and the unconditional extreme value method are discussed.

提出了用测地线方程、曲面上两点间短程线来计算膜结构曲面测地线的方法，同时，采用测地线间垂线的中点连线和用无约束极值法进行空间条状曲面近似展开的分析。