成本核算

Some accounting examples are provided in this essay, and based on these examples the writer tries to explore the deviation in amount generated as the different weight is selected in the accounting, and impact of the new standard on the normal operation of an enterprise today such as cost accounting , profit adjustment and complication of tax payment.

随之而来的影响及问题是本文探讨的对象，主要针对例题入手分析核算中权数选择的不同所带来的金额上的差异以及新准则对现今企业日常经营活动的影响，例如：成本的核算，利润调整及纳税复杂化。

This paper introduces the accounting principle of prudence in our accounting of the use of concrete, mainly from inventory accounting, Investment in fixed assets accounting and accounting aspects discussed, and a simple analysis of the inventory valuation method, lowering of cost and market price, depreciation and devaluation of fixed assets.

本文首先介绍了会计谨慎性原则在我国会计核算中的具体运用的情况，主要从存货核算、投资核算和固定资产核算等方面来论述，并简单分析了存货计价方法，成本与市价孰低法，折旧方法和固定资产减值准备。

In a job order costing system, product costs are accumulated by individual jobs and are summarized on job order cost sheets.

分批法单独核算某一批次的成本并将成本信息汇总在批次成本计算表上。

The accounting of subsidiary production cost, manufacturing cost accounting, the distribution of production fee between completed production and products; the methods of cost accounting are specified as varietals method, job lot method, method of fractional steps, sorting technique method and quota means

辅助生产费用的核算、制造费用的核算、生产费用在完工产品与在产品之间的分配；成本计算的品种法、分批法、分步法、分类法、定额法

But in perpetual inventory system, cost of goods sold is record each time a sale is made.

永续盘存制是在销售时就核算出销售成本(对于那些较贵重的核算成本较容易的物品，如电脑，珠宝)。

The fundamental wage can be counted directly bywork hours in firm ,and firm profit can only be indirectly counted by the balance ofcommodity value and firm cost.

基础工资可以自己在企业内部借助于劳动时间进行直接的核算，而企业利润则只能通过商品价值与企业成本的差额来间接地核算。

Establishing scientific methods of cost accounting and control by means of combination with implementing standard cost law .

3与实施标准成本法相结合，建立科学的成本核算和控制方法。

When you look into the costings, that scheme of yours just doesn't hold water.

如果你查看一下成本核算，那么你的方案就有漏洞了。

The costings are misleading too, in a way that flatters the scheme.

以一种有利于新计划的方式，成本核算也被误导了。

Be the business enterprise must know, if retail company's noncooperation, losing the profits of the cooperation, also will make his whole profits lower, and it fix the expenses and did not lower how much, this also will involve a cost to check the problem, the risk compare greatly, retail the company generally under circumstance will not emit this risk of.

作为企业必须认识到，如果分销商不合作，损失了合作的利润，也会使他的整体利润降低，而其固定费用没有降低多少，这也就会涉及一个成本核算问题，风险较大，分销商一般情况下是不会冒此风险的。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。