成本差异

So, in this paper double principle-agent model is employed to design the optimum governance structure and mechanism to reduce the agency costs of companies, control the proportion of small shareholders' interest which is seized on by big shareholders,mediate the conflicts between the principles.it aims at realizing the maximal interset of all stockholders.

我国上市公司的多重股权结构的存在使得上市公司中不同类型的股东之间的利益、目标有很大差异甚至冲突，传统的单一委托代理模型对上市公司并不是很适用，所以采用双重委托代理模型更有利于设计最优的治理结构和治理机制，降低代理成本，有效控制控股股东或大股东恶意侵害中小股东利益的程度，缓和委托人之间的目标冲突，尽力实现全体股东的利益最大化。

In the case of activity inputs with predistribution of fixed costs, the posted input price variances of the totals records are used.

在这个例子中作业输入用预分配固定成本，实际记录中已记帐输入价格差异

For significant distances in economy environment between China and other developed market economy countries and something inconsiderate during making new standards, the new CAS faces some difficulties and matters. First, it is hard and riskful in the practice and system change. Second, it is costly of the system change.

由于我国与发达市场经济国家环境差异较大，加上准则制定方面的原因，造成了企业执行新准则面临的困难和问题，如衔接转换时业务和系统调整难度大、风险高，制度变迁成本较高，准则规定可操作性差且有些规定过度超前等。

These results indicated that the efficient tuberization of potato could be obtained by using a half-solid medium.The half-solid medium took shorter period to tuberize,produced higher tuberizing rate,costed less and was more suitable for mass production of potato microtubers in large containers.And 0.1mg/Lpaclobutrazol could effectively promote the yield and quality of potato microtubers.But different cultivar for paclobutrazol treatment had genetic differences in microtuber inducement.

试验结果表明，两种培养基都以半固体方式培养诱导试管微型薯效果最好，结薯率高，成本低，适用于在大容器内规模化培养诱导生产微型薯；在马铃薯试管微型薯生产中，诱导条件下添加0.1mg/L多效唑，可以提高试管薯的产量和质量，但存在基因型差异。

Based on the discussion of environmental economy,the argument background of sustainable development idea,the difference between sustainable development and traditional development model and the disadvantages with current national accounting system,this paper puts forward a framework of policies and measures for internalizing environmental cost from macro to micro level to reach a sustainable development in Ch...

本文从环境经济学的角度出发，分析了可持续发展思想的产生争论背景、可持续发展与传统发展模式的差异以及现行国民经济核算体系的严重缺陷。在此基础上，根据经济过渡期和市场经济的特点和要求，提出了实现可持续发展战略的宏观、中观和微观的环境成本内部化政策和措施。

Year in December to participate in the establishment work which the company in 2004 budgot, the independence completes the overhead charge, the factory expense, the product cost budget has established and revises the work 3rd, the income calculation and the tax affairs work in August, 2004 to take over sell accountant's work, the primary cognizance main corporation factory sale income calculation, with urges the loans capturing, the tax payment to report to a higher authority and so on works 4, in November, 2005 until now the primary cognizance company stores goods the documentary evidence checkup, end of the month keeps in stock inventorying, the variance analysis Fixed asset management

月库存盘点，固定资产管理，盘点工作，确保帐实相符。。2003年12月参与公司2004年预算的编制工作，独立完成了管理费用、制造费用、产品成本的预算编制和修订工作。3、收入核算与税务工作 2004年8月接任销售会计的工作，主要负责总公司工厂销售收入的核算，跟催货款的收缴，纳税申报等工作4、2005年11月至今主要负责公司存货单据的核对，月末库存盘点，差异分析。

Responsibilities:Be responsible for account payable, receivable and taxes, cost calculation and variance analysis, purchasing and sales contract review, cash flow forecast and control.

主要职责：负责应付帐款、应收帐款、税收等帐务的处理工作；成本核算和差异分析；采购、销售合同审核；流动资金预测和管理。

For patients who were female, under 65 years old and had adenocarcinoma, the difference between the ICER of first line gefitinib therapy and that of first line chemotherapy was smaller than Gross Domestic Productper capital.

临床试验组中，年龄小於65岁、女性且腺癌的患者，第一线gefitinib组与第一线合并化学药物治疗组的成本效果差异比为每月26，859元。

Asset valuation of our country began later than western countries, although develops quickly, but compare with the developed countries it still exist many differences in above-mentioned aspects:Purpose of evaluation are limited, the main purpose of patent valuation in our country are for the patent property's cost amortisation, trade and investment, besides, neglecting the purpose of patent evaluation a service management and litigation;The application of evaluation theories are subjected to a limit, the method we commonly use is income method, the world well-known evaluation organizations pay more attention to a lately theoretical application;Evaluation standards are established lagard, on the countrary, the International Valuation Standards, The Uniform Standards of Professional Appraisal Practice and the European Valuation Standards were all established very early,and have already become a careful and reasonable structure system after emendations, but the valuation standards of China does't shows the relation between accounting standards now, demand of valuators' responsibility are too brief, having no restriction to definitude the type of value, and the regulation of valuation methods of Intangible Assets is not comprehensive;The lawmaking isn't complete, our country has no complete lawmaking to carry on rules and regulations to the non-cash's property, patent infringement control are inadequate, and excessively restrict patent property contributed form.

我国资产评估行业起步较晚，虽然发展迅速，但经比较研究发现，在上述方面与发达国家仍存在很大差异：评估目的相对狭窄，我国主要以专利资产成本摊销、交易和投资为目的进行评估，忽视了专利服务管理和诉讼为目的的评估；评估理论应用受限，我国主要应用收益法，世界知名评估机构更注重新理论的应用；评估准则制定落后，无论是国际评估准则、美国评估准则还是欧洲评估准则，都制定较早，并多次修订已形成严密的结构体系，而我国在评估准则中未体现与会计准则的关系，对评估师执业责任的要求过于简练，没有对价值类型加以明确，对无形资产评估方法的规范也不详细；立法不完善，我国没有相对完善的立法对非现金出资进行规制，对专利侵权控制力不够、专利出资形式限制过多。

The disparity between actual capital allocation and the optimum stems from two aspects: unclearly defined property rights and allocation cost.

资本配置的实际状态与最优状态的差异来源于两个方面：产权不清晰，以及存在配置成本。

In the United States, chronic alcoholism and hepatitis C are the most common ones.

在美国，慢性酒精中毒，肝炎是最常见的。

If you have any questions, you can contact me anytime.

如果有任何问题，你可以随时联系我。