成本会计师

Sue Bonney, head of tax for KPMG in Europe, the Middle East and Africa, said:'Business is sending a message to policymakers that they are prepared to trade choice for certainty, provided this does not result in higher tax rates and more compliance costs.

负责毕马威会计师事务所在欧洲、中东以及非洲税收业务的主管 Sue Bonney 说："企业界正在向政策制定者传递着一个信息，即他们已对该草案的实施做好了应对之策，使得该草案的实施不会导致更高的公司税率和更多的税收执行成本。"

Human resource is the most important asset in the certified public accountant firms.

「人」是会计师事务所最重要的经营资源，人力资源的流动深深地影响了此企业的服务品质及营运成本。

The drunken little costdrawer and his brother, the cornet player.

酗酒的小成本会计师和他那吹短号的兄弟。

I'm about to marry another cost accountant.

我就要与另一位成本会计师结婚了。

Is it important to consult a cost accountant when starting a new project?

启动新项目时，向成本会计师咨询是否重要？

Is it important to consult a cost accountant when staring a new project?

Why not启动新项目时，向成本会计师咨询是否重要？

If the cost accountant estimates that the company will incur $60 of overhead during the next year and that $50 direct labor will be applied to production during the year, these estimates are used to make out an application rate as following...

成本会计师预计在下一年度本公司将发生数额为60美元的制造费用和50美元的直接人工，制造费用分配率可计算如下。

Alan Eusden joined Corning in 1983 as a financial analyst in the Electronics Division. In 1984, he joined the Telecommunications Products Division as assistant plant controller and then plant controller at the Wilmington, N.C., plant. In 1987, he moved to Corning, N.Y., as TPD's Manager of Manufacturing Control and Analysis.

余智敦先生於1983年进入康宁电子事业部，担任财务分析师一职。1984年担任电信通讯产品事业部助理成本会计师，随后接任北卡威明顿厂成本会计师。1987年转任TPD生产管制分析经理。

This paper analyzes the reasons why there has been the professional fraud of CPA and points out that the reason basically includes non-independent CPA audit , low cost of audit incredibility, difficulties of charging on fraudulent audit, minor punishment of audit violation and the debase environment of audit.

我国目前注册会计师审计舞弊的原因是：注册会计师独立审计不独立，审计失信成本低，审计舞弊起诉难，审计违规处罚轻，审计环境污染重。

Management accountants include cost accountants, system accountants, taxation consultants / taxation agents and treasurers.

管理会计包括成本会计师，会计制度，税务顾问/税务代理人和司库。

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。