成本报表

Firstly,it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.Secondly,it argues that the network accounting deeply changes accounting on the accrual basis,historical cost,accounting statement and functions of accounting.

一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变；二是对会计实务的影响，主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击；另外，电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。

All goods and services purchased by an enterprise are recorded at acquisition cost and appear on financial statements at cost.

企业所有购进的商品及服务均按购置时的成本记录入账并在报表上列示。

K. Description of the adopted and used accounting politics, including used method of asset as well as equity and liabilities valuation, cost valuation and calculation of the profit and the method of preparation of the financial statement and comparative figures l. Indication of applied foreign currency exchange rates to recount the presentation currency into functional currency with description of the rules of this recounting m.

鉴 描述的采用，会计政治包括使用的一种资产，以及资产和负债的估价成本的估价和计算利润的方法，编制财务报表及对比数字油菜说明适用外币兑换率追述颁奖货币功能货币与描述规则这次拿下米。

Garments fast quotation system is composed of costing modular, material database modular, reference price modular, form modular and system intro modular.

服装快速报价系统由成本计算模块、面辅料数据库模块、参考价格模块、报表模块和系统简介模块构成，分别为用户提供服装各项成本的计算、面辅料的参考价格、整件服装。

And then bring up to reform the ERP system from four aspects to adapt to the demand of ABC cost accounting process design, we(1)divide activity center according to process means、process object、process craft and concentration degrees of geography position,(2)revise production craft flow detailed list,(3) compile resource requirements planning,(4)compile activity input/ output control statement.

其次提出在ERP财务会计模块中构建ABC思想的思路，主要包括建立成本动因与产品、成本、费用之间的联系、设计适当的会计凭证、建立财务系统ABC核算流程；而后提出从四个方面改造ERP系统以适应ABC成本核算流程设计的需要，一是按加工手段、加工对象、加工工艺和地理位置集中程度四个条件划分作业中心、二是对生产工艺流程清单进行修订、三是编制资源需求计划、四是编制作业投入/产出控制报表。

The fourth part is positive analysis of cost statement.

第四部分，以对成本报表进行实例分析作为本文的结尾。

To be more specific, my job involves the administration of all types of financial statements and reports, preparation and analysis of budges that include the company's revenue, cost and expenses.

这是一家从事通讯产品技术服务的公司，总部是美国的上市公司**，在这里我主要负责整个公司的总帐处理及纳税申报，更主要的工作就是完成各种财务管理报表，对公司收入，成本，费用等的预算和分析，然后就是协助财务经理完成合并财务报表等事宜，每年年末配合各大审计所对公司的审计工作。

The second part analyzes how to make main cost statement in details. The third part itemizes the meaning, the task and the analytical methods of cost statement briefly and systematically.

第二部分，对主要成本报表的具体编制作了详尽的说明，第三部分，简要、系统地列示了成本分析的涵义、任务及分析方法等。

Position SummaryResponsible for the all accounting function including payroll, expenditures, accounts payable and receivables, general ledger ,costing, all tax matters and declaration -control and adjust journal entries; maintain bookkeeping as per tax bureau requirement-perform on time month and year end closings including journal entries, financial statement, full set of taxation reports, account reconciliations, annual audit preparation.-prepare, analyze and track financial schedules, costing, statements, forecasts-handle relationships with national / local tax bureau, banks, auditors, administration-report and consolidate financial information with the parent company in Hong Kong

职位简述负责所有财务会计相关工作，包括工资结算，费用审核，应收及应付帐款，总账，成本核算，各类税务事项及申报等-负责会计分录及账务；各项帐务处理符合税务局要求-负责月度结帐及年度结账，包括帐务处理，财务报表，完整的税务报告，帐户分析，准备年度审计等-编制，分析和跟进财务结算安排，成本核算，各项报表及预测-与国税/地税局，银行，审计人员，行政机关等外部机构建立良好关系-对香港母公司的财务信息进行报告及编制合并报表

And United Microelectronics Corporation have been the flagships in wafer foundry industry, demonstrating respective and unique philosophies and viewpoints in technological levels, human resources, investment costs, yield in finished products and capital management amidst the respective competition strategies which might not necessarily identical.

晶圆代工业是台湾经济奇迹的功臣，而台积电与联电更是此产业的龙头，虽然竞争策略不尽相同，但在技术层次、人力资源、投资成本、成品良率及资金调度上都各有独特的看法及理念，因此本研究将两家公司的财务报表区分九大资源，再佐以策略分析及前景分析来评估公司价值；不仅推估未来年度得周转率、获利率及销货外，另预测公司市价与帐面价值之间的关系，希望提供报表使用者另一种分析评价工具。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。