成本

The overriding aim of nutritional programmes is to transition pigs from relatively high-cost diets eaten in smaller quantities to less expensive diets that weaner pigs consume in greater quantities, without detriment to the health and welfare of the animals.

营养程序的首要目的是在对动物健康和福利没有伤害的前提下，使采食量增高后的仔猪从采食高成本日粮过度到采食低成本日粮。

However, in case of the author's company, after inner-controlled system has been implemented, employees who need more time for learning, preparing and searching information are viewed as well performance workpeople with low cost per man-hour.

作者公司实施内控制度后，由於会计上可以认列之有效工时包括员工使用於工作上之所有时间，但是单位有效工时成本在运用於评量绩效时却发现有值得探讨的地方，必须花比较多时间学习、准备、测试、搜寻资料的员工，却变成是单位成本比较低，绩效比较好的员工，显然这些被认列的有效工时当中，包含没有加值效益的浪费现象。

A provision for short-term investment write-down should be made for the difference between the cost and the lower market value.

企业应当在期末时对短期投资按成本与市价孰低计量，对市价低于成本的差额，应当计提短期投资跌价准备。

Separation of them and synthesis, biological activities of their derivatives are of great signfication in development of advanced-processed products of resin.In this paper, Abietic acid with 90.9% and 97.5% purity were obtained using A amine salt method and B amine salt method for the first time.

本文提出两种提纯高纯度枞酸的新方法，即A胺盐法和B胺盐法，A胺和B胺均为自制品，通过A胺盐法和B胺盐法可分别得到纯度为90.9%和97.5%的高纯度枞酸，成本仅为文献报道常用的二戊胺盐法成本的1/5和1/3。

At first, this paper makes a systematic exposition of the content of supply-chain, supply-chain-management, purchasing in supply chain and purchasing management in supply chain environment and builds the theoretical foundation of this paper. Then, Make out the material classification from the acquirability of supply market and essentiality of material. Then based on this conclusion bring forward the proper purchasing strategies for Wuxi Weifu Group Co., Ltd. such as win-win strategy, ensure supply strategy, minimize cost strategy and minimize managerial cost strategy. Then sets up evaluated indexes system of short-term-efficiency-suppliers and long-term-efficiency-suppliers, applying the Fuzzy-evaluation method to evaluate suppliers. At the end of this paper, taking Wuxi Weifu Group Co., Ltd. as a case, comparing the status of its purchasing and supplier management, it puts forward some improvement suggestions to the existing problems in light of the above analysis such as the establishment and improvement of management information system, reengineering of purchasing organization and process, establishment of evaluated indexes system and implement of Just-in-time purchase.

本文首先系统的阐述供应链及供应链管理，供应链管理下的采购和采购管理的内容，从而构筑了本文的理论基础；继而，从物料采购的市场可得性和物料的重要性两种维度将物料分为战略性物料、瓶颈物料、重要物料、一般物料，在此基础上结合无锡威孚公司产品提出了相应的双赢、保障供应、最低成本、管理成本最小等采购策略；接着，建立了短/长期效率型供应商综合评价的指标体系；运用模糊综合评判方法对供应商的选择与评价体系进行了研究；最后，以无锡威孚集团有限公司为案例进行研究，结合前述的理论框架，通过对其采购和供应商管理现状的比较分析，找出不足之处，提出了改进建议和设想，如管理信息系统的建立和完善、采购组织和流程的重构、供应商选择评价体系的建立、即时制采购的实施等方案。

As a principal-agent mechanism is designed, if incentive for managers in an enterprise is considered the risk costs and agential costs of principal are smaller than that if not considered.

在设计企业的委托-代理激励合同时，若考虑了对经营者的激励，则政府的风险成本，代理成本均比没有考虑对经营者的激励时的要小。

As a principal-agent mechanism is desiged,if incentive for manager in a enterprise is considered then risk costs、agential costs of principal are smaller than incentive for manager in a enterprise if not considered.

在设计企业的委托代理机制时，若考虑了对经理的激励，则委托人的风险成本、代理成本都比没有考虑对经理的激励时要小。

In the event of cancellation in accordance with paragraph of this Article, Corporation shall be entitled to reimbursement for all actual costs which shall be properly allottable or apportionable under recognized accounting practices to the performance of this Agreement and its cancellation

如按本条第2款规定撤销协议，公司有权获得按公认的会计惯例合理计算的因本协议的履行和撤销而发生的一切实际成本费用的补偿，外加为实际成本10％的利润。买方以前根据本协议所付款项必须从补偿费中扣减。

C In the event of cancellation in accordance with paragraph of this Article, Corporation shall be entitled to reimbursement for all actual costs which shall be properly allottable or apportionable under recognized accounting practices to the performance of this Agreement and its cancellation, plus a profit which shall be computed at the rate of ten percent (10%) of the said actual cost, Payments previously made hereunder by the Purchaser shall be credited against such reimbursement.

如按本条第2款规定撤消协议，公司有权获得按公认的会计惯例合理计算的因本协议的履行和撤消而发生的一切实际成本费用的补偿，外加为实际成本10%的利润。买方以前根据本协议所付款项必须从补偿费中扣减。

They can be subsitutecl for one anither, and this conforms to the basic feature of penalty effectivener that holds back criminal.

因此 ，现实犯罪成本与潜在犯罪成本以及被刑罚时间彼此间不同形式和规模的组合，可以产生相同的刑罚效用。

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。