成本计算

This paper chooses residual income model to measure the cost of equity capital, and construct some index to represent the total disclosure quality and earnings disclosure quality of Chinese listed companies. Our analysis shows that for the whole sample of listed companies which conduct seasoned equity offerings in the stock market, controlling 6, company scale, B/M, leverage and asset turnover, there is positive relationship between the total disclosure quality and marginal cost equity capital; there is negative relationship between the earnings radical and marginal cost equity capita; there is no remarkable relationship between the earnings smoothness and marginal cost equity capital.

本文采用剩余收益模型计算公司的股权融资成本，分别以披露总体质量和盈余披露质量作为反映我国上市公司信息披露质量的指标，研究发现在控制β系数、公司规模、账面价值比、盈利水平等因素的条件下，总体来看，信息披露总体质量越高的样本公司的边际股权融资成本越高；盈余激进度与边际股权融资成本负相关；而盈余平滑度与边际股权融资成本的关系并不显著。

Furthermore, it is also important to apply a degree of circumspection in cost-benefit

效率。此外，由于通常根据市场现价进行成本效益计算，因此，仔细进行成本效益计算也很重要。在评估

This method is used to estimate cost of new parts according to existing cost data of similar parts by calculating fuzzy close-in degree of new parts with existing similar parts,and manufacturing cost estimation can be implemented at the initial stage.

提出了一种基于相似性的零件成本估算方法，该方法通过计算新零件与类似的已有零件的贴近度，依据类似的已有零件成本资料估算新零件的成本，实现了零件制造成本早期估算。

In order to deal with the exchange of different calculating models, the collaborative resource account and collaborative cost object account are established. 3. Based on the multistage ABC calculating model, the dissertation researches the cost-volume-profit analysis, capacity loss analysis and variance analysis methods and their applications. The dissertation founds a multi-product activity-based CVP analysis model with activity capacity constraints, and discusses the solution of the model and its application in production.

在作业成本要素建模的基础上，提出了多阶段作业成本核算模型的建模约束规则，研究了基于规则的作业成本核算模型完整性以及环形分配的检查算法，提出了分配层次概念和环形分配的分配方法，给出了计算当前分配层次的算法和针对模型总体的核算算法，通过设立协作资源账户和协作成本对象账户解决了模型之间的交流。

The compensation standard based on the cost for the water protection is the sum of direct cost and opportunity cost paid by governments at all levels, enterprises and peasants in Miyun county, which is the lowest compensation must be paid. If the basic cost incurred cannot be offset, there will be a financial difficulty and continuous impoverishment for the local government and peasants.

其中，以水源保护成本为依据计算所得的补偿标准，是密云县各级政府、企业和居民保水付出的直接成本和机会成本，是必须支付的最低补偿标准，如果连基本的成本都得不到补偿，会造成当地政府、居民入不敷出和持续贫困。

But for the middle and large scale problems, the computation cost by symbolic differentiation is very expensive. When the direction derivative is evaluated, the computation cost by divided difference can be reduced, but it is only one kind of approximate computation.

对于大中规模问题来说，使用符号微分，成本昂贵，有时甚至不可行，在计算导数的方向梯度时，利用差分法虽然可以降低计算成本，但得到的是近似值，而且确定恰当的差分区间也很困难。

To find your business's total costs, you have to account for two types; direct costs and indirect costs.

计算你做生意的总成本，两种成本你都要算进去：直接成本和间接成本。

The analysis and calculation of the unit cost of international works is thekey link in the tender quotation.

国际工程成本的分析和计算是投标报价的关键环节，故此在成本分析和计算中，要掌握要点，遵循原则。

The BOM for this product contains materials that have already been costed, and you do not want to cost these materials again.

这个产品 BOM 包含的物料已经计算了成本，并且你不想重新计算这些物料的成本

Keenan's Concept of "Lost Kilowatts", a loss in power generation due to steam extraction from the turbine for heat supply as its opportunity cost which plus the accouting cost special for heat supply will be its overall cost,furthermore, a study on how to assign the price of the lost kilowatts is proceeded, and three methods of assignment are put forward, namely to assign the price according to the average price of electricity within the power network in which the turbine gen...

Keenan所提出的&损失功率&的概念作为确定供热成本的基础，确认因供热抽汽而引起的作功不足少发电能为供热的机会成本，再加专为供热而消耗的会计成本即为供热的总成本，对因损失功率而少发的电能的定价进行了深入的探讨，提出了以本机组所在网中平均电价定价，以边际价格定价和以影子价格定价三种定价方法，并以实例计算进行分析、比较，得出以影子价格定价比较合理的结论。

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。