成本会计师

To evaluate a cost function, accountants assess economic plausibility and goodness of fit.

评估一个成本的功能，会计师评定经济合理性和适用性。

UK businesses are taking action to cut costs and preserve cashflow as the fear of a serious downturn takes hold, according to a survey by chartered accountants and business advisers MacIntyre Hudson.

英国企业正采取行动，以降低成本和维护的现金流量作为的恐惧，严重低迷的掌握，据一项调查显示，由特许会计师和业务顾问麦金太尔哈德逊。

There is no sign of when the government's inspectors - barrister Guy Newey QC and Gervase MacGregor of forensic accountants BDO Stoy Hayward （查自人民网 http://finance.people.com.cn/GB/jinji/22 2/3786/4347183.html）- will finish their investigation, but it continues to cost about ?500,000 a month.

没有迹象表明政府聘请的检察员——柏德豪会计师事务所的盖伊·钮韦和杰维斯·麦格雷戈——何时才能完成它们的调查，但调查仍在以每月大约50万英镑的成本进行着。

Soon after the Andersen reversal, the independent accounting standards board voted 7-0 for expensing options. Predictably, the major auditing firms and an army of CEOs stormed Washington to pressure the Senate –what better institution to decide accounting questions?– into castrating the FASB.

在安达信立场转变后不久，独立的会计准则委员会以7比0的票数通过将选择权成本列为费用，而如预期的，大型会计师事务所以及大群的CEO蜂拥赶赴首府华盛顿向参议院施压企图废掉FASB，到底是哪一个单位最适合来处理会计问题啊！

At the last,this paper gives a norm q that can suggest the level of auditing independence.This paper analysis the factors those affect the auditing independence economically.When the cost is constant,there is a negative relationship between the auditing independence and the accounting firm's capital stock paidup, and the auditing independe...

对影响审计独立性的因素从经济学的角度进行了剖析，在假定成本不变的条件下，得出了审计独立性与被审单位的规模成反比；假定收入不变的条件下，得出了审计独立性与会计师事务所注册资本金成正比，同样条件下合伙制事务所比有限责任公司制事务所独立性强的结论。

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。