成本报表

ERP system has a great influence in the accountant work,such as information share,data accurate rate,report form quality,management efficiency,reducing the complicatedness of ...

ERP系统对会计工作产生很大的影响，如提升了信息共享、数据准确率、报表质量、管理效率等，降低了流程复杂度、失误率、问题点、成本费用等，从而提高了企业的竞争力。

With the development of economy, history cost accounting method cannot fulfill the requirement of accounting information users.

随着经济的不断发展，历史成本计量属性已经越来越不能满足我国报表使用者对信息的需求。

The authors regard hospital financial report data as the data source, deliver the analysis of the cost property of the hospital, measure the marginal rate of contribution, caculate the business income of guaranteing capital and profit of the hospital, set up the simple model of Cost-Volume-Profit analysis of hospital.

文章以某医院2001-2005年财务报表数据为资料来源，通过对医院成本的性态分析，测算边际贡献率，据以计算医院保本点或保利点的业务收入，建立医院本量利分析的简易模型。

Most of these managers have no need to work for a living; they show up at the ballpark because they like to hit home runs. And that's exactly what they do. Their combined financial statements (including those of some smaller operations), shown on page 49, illustrate just how outstanding their performance is. On an historical accounting basis, after-tax earnings of these operations were 57% on average equity capital. Moreover, this return was achieved with no net leverage: Cash equivalents have matched funded debt. When I call off the names of our managers - the Blumkin, Friedman and Heldman families, Chuck Huggins, Stan Lipsey, and Ralph Schey - I feel the same glow that Miller Huggins must have experienced when he announced the lineup of his 1927 New York Yankees. Let's take a look, business by business: o In its first year with Berkshire, Borsheim's met all expectations. Sales rose significantly and are now considerably better than twice what they were four years ago when the company moved to its present location.

大部分的管理人根本就不需要为了讨生活而工作，他们参加球队的原因只是为了要击出全垒打，事实上这正是他们常常有的表现，他们合并的财务报表，显示他们的表现是如此的优异，以历史投资成本做基准，他们现在每年的税后盈余高达平均股东权益的 57%，更甚者，他们并不靠举债，帐上所拥有的现金就足以清偿所有的借款，当我念到这些管理人的名字- the Blumkin， Friedman， Heldman families， Chuck Huggins， Stan Lipsey 与 Ralph Schey ，这感觉就好象是名教练 Miller Huggins 在宣布 1927 纽约洋基队的先发阵容一样。

1 Accountant supervisor ,responsible for GL and cost ,report to head office, tax declaration etc..

2002/8-2005/1 任职主办会计，负责公司总账及成本核算，报表编制，总公司月度汇报及税务申报等。

When the cost of inventories is determined using the LIFO formula in accordance with the allowed alternative treatment in paragraph 23, the financial statements should disclose the difference between the amount of inventories as shown in the balance sheet and either

当存货的成本根据第23段所允许的备选处理方法采用后进先出法确定时，财务报表应该揭示资产负债表所反映的存货金额与以下任一金额之间的差额

To be reliable, the information in financial statements must be complete within the bounds of materiality and cost.

要使信息可靠，财务报表中的信息必须在重要性和成本的许可范围内做到完整。

Staffordshire University MBA programme, which is focus on accountancy learning, provides a professional accountant theory, Analysis and prepare Cash Flow, Analysis Balance Sheet, Pay Back Period, Risk Management and etc; apply all these in the real business, very useful to use in the company and give us a whole mirror what we learned and how we used in the business; provides a holistic understanding of the theory and practice of management and the up-to-date knowledge and skills needed to succeed in the real business world.

英国斯坦福厦大学工商管理课程包括：会计学，经济管理，统计学，战略管理，世界市场营销，调查方法，销售技巧，运作管理等等。斯坦福厦大学的MBA课程侧重于财务管理，熟练掌握了会计的基本技巧和实践应用，能熟练应用资产管理，财务月分析报表，成本分析，风险分析，现金流量，资本回收期等。

Based on the modern enterprise theory, the enterprise organizational mechanism in which "two powers" are not completely separated inherently has bigger weak-minded incentive cost.

基于现代企业理论，"两权"不完全分离的企业组织机制，固有更大的低能激励成本，这正是薪酬报表信息披露的理论依据。

Statements filed as part of the thousands of documents dealing with the bankruptcy say that a potential buyer for the Jeep Wrangler would face significant additional investment costs in the range of $550 million to $1 billion...

报表中的一部分，成千上万的文件处理破产说，一个潜在的买方，吉普牧马人将面临重大的额外的投资成本的各种五点五零零亿美元到10亿美元。。。

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。