核算

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。

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)。

In this paper,the importance of capital assets in enterprise production and management and those of classified collection and perspicuity calculation are discussed.

从固定资产在企业生产经营活动中的重要性着手，对固定资产的分类汇总、明晰核算进行了论述，用EXCEL的强大数据处理功能对固定资产进行分析研究，解决了固定资产会计电算化的问题，简化了会计核算工作。

In this paper,the importance of capital assets in enterprise production and management and those of classified collection and perspicuity calculation are discussed.analysing and researching the capital assets with the EXCEL data processing function,It can solve the problem of capital assets accountant electric calculation and simplify the accountant calculation.

从固定资产在企业生产经营活动中的重要性着手，对固定资产的分类汇总、明晰核算进行了论述，用EXCEL的强大数据处理功能对固定资产进行分析研究，解决了固定资产会计电算化的问题，简化了会计核算工作。

As the basic work of Accounting has been reinforced, computer is used more and more largely in Accounting Estimate and Financial Administrate,and causes a propound change in the method of accounting and administration.

随着会计基础工作的加强，电子计算机日益深入地应用于会计核算和财务管理中。这使会计核算手段、管理方法都有了深刻的变化。

Corporation accounting system was impacted and damaged by Big Quantum Jump after its establishment immediately.

一是1978年党的十一届三中全会以后，对"文革"中遭到破坏的企业会计核算制度进行重建和发展，并以《外商投资企业会计制度》为代表，对企业会计核算制度改革的模式进行探索。

In 1993, we carried through the GDP accounting according to the basic principles and methods of SNA.

国内生产总值核算 GDP Accounting 1993年，按照SNA的基本原则和方法进行国内生产总值核算。

Social accounting matrix is a kind of national accounts represented by a square matrix which reflects all kinds of relations among the social agents. However, the SAM is generally constructed on the basis of the system of national accounts published in 1993, so it doesn't illuminate the contribution of resource and environment to economic growth and vice versa.

摘要社会核算矩阵是"以正方形矩阵表示的国民经济核算账户，它反映了一定时期内社会经济主体间的各种联系"，但目前的社会核算矩阵的编制多参照93年国民经济核算体系的中心框架，没有体现自然资源和生态环境对经济发展的贡献以及各类活动对环境的影响等等。

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。

Traditional accountancy can"t calculate logistics cost exactly, so it"s impendency to find a new way to calculate the true logistics cost.

传统会计核算方法无法准确计量物流成本，迫切需要寻求新的物流成本核算方法。

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。