成本会计

During the process of Constructing the human resources system model, absorbed strategic cost management theory, the thinking of the staff management theory, integrated the human resources cost accounting methods and the measurement of the human resources management tools.

2在构建了人力资源成本控制模型和体系过程中，吸取了战略成本管理理论、员工行为管理理论的思想，融合了人力资源成本会计的计量方法和人力资源管理的手段，便于企业人力资源成本控制与人力资源管理相结合。

The training room mainly carries out traditional manual account affairs simulated training, and strengthens the perception of the students to the theory lessons; it matches the teaching of the core major courses such as Basic Accounting, Financial Accounting and Cost Accounting etc.; through the practice teaching mode, the students can completely understand and master the whole flow of accounting.

本实训室主要是进行传统手工账务模拟实训，加强学生对理论课的深化认识，具体配合《基础会计》，《财务会计》、《成本会计》等核心专业课程的教学，通过实践教学方式使学生能够完整地理解和掌握会计的整套流程。

This is the current cost of a new accounting requirements.

这对现行的成本会计提出了新的要求。

This is the purpose of cost accounting, and many of the procedures of other branches of accounting have been adapted to achieve this end.

这是成本会计的目的，为达到此目的要采用很多其它会计工作的程序。

Chapter 2 capital appraisal.

最后，对不同的环境成本会计方法进行了比较和总结。

Based on the measurement of this special capital and expenditure,there are two modes of manpower resources at present.

围绕着这一特殊资产和费用的计量，目前有两种人力资源会计模式：人力资源价值会计和人力资源成本会计。

However, Cost Accounting Teaching has not been able to meet the students and social requirements anymore because of its Limits in teaching methods and teaching theory; therefore, it needs recreation and reform emergently.

在高校中成本会计教学也深受各界关注，但传统成本会计教学由于教学手段和教学理念的束博，已经不能满足学生和社会的需要，迫切需要进行创新和改革，多媒体教学大势所趋。

Composition and so on goal,principle which encompassment cost accounting the object forms a series of relates mutually which its theory structure is take cost accounting the supposition as the premise,organic wholes,its goal lies in the explanation,the appraisal,the instruction and consummation cost accounting the practice.

其理论结构是以成本会计假设为前提，围绕成本会计对象所形成的一系列相互联系的目标、原则等组成的一个有机整体，其目的在于解释、评价、指导和完善成本会计实务。

There are two basic types of cost accounting systems: job order cost accounting and process cost accounting.

有两种基本的成本会计方法：分披成本会计与分步成本会计。

To explain the record-keeping details of a standard cost system isn't the responsibility of this text.

对标准成本会计核算的详尽描述不是本书的任务，这是成本会计课程的重要内容。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。