经营成本

Eg: His art of doing business is to pass all the increase in costs to the customers.

他的经营之道是把成本的增加全部转嫁到顾客身上。

The Economics of Property/Casualty Insurance Our core business — though we have others of great importance — is insurance. To understand Berkshire, therefore, it is necessary that you understand how to evaluate an insurance company. The key determinants are:(1) the amount of float that the business generates;(2) its cost; and (3) most critical of all, the long-term outlook for both of these factors.

产物意外险的经营我们最主要的本业就是保险，当然其它事业也相当重要，想要了解伯克希尔，你就必须知道如何去评估一家保险公司，其中主要的关键因素有(1)这家公司所能产生的浮存金数量(2)以及它的成本(3)最重要的是这些因素长期的展望。

The State Department exercised the minerals property rights and the mine management enterprise on behalf of the country exercises the mining power to form a void region, under the unclear situation of property right restraint, the coal mine operator reduces the security cost and carries on plundering mining to the mineral resource, which caused the safety production in great danger.

国务院代表国家行使矿产所有权与矿山经营企业行使采矿权形成了一个虚空地带，在产权约束不明的情况之下，煤矿经营者降低安全成本并对矿产资源进行掠夺性开采，致使安全生产岌岌可危。

From the survey results, we have drawn inspiration, business center division of responsibilities and duties of the indicators we needed to take responsibility for assessment and evaluation of the effectiveness of the cost factors; choose a suitable targets for internal transfer prices will help companies use the accounting responsibility The deepening of China's enterprise management there is a strong authoritarian tendencies, which is using incentives and profit targets for the control of one of the factors.

从调查结果中我们得出的启示有，企业划分责任中心和责任指标对要同时考虑责任考评的效果和考评的成本两方面因素；选择合适的指标作为内部转移价格将有助于企业责任会计运用的深化，而中国企业内部经营管理存在着很强的集权倾向，这是影响采用利润指标进行激励与控制的因素之一。

As entering China for more than a decade, the foreign retail corporations are more advantageous than the Chinese congeners in term of purchase cost, operation ability, capital control and brand assets.

进入中国市场十多年来的实践表明，外资零售企业与中国企业相比，在采购成本、经营能力、资金掌控和品牌资产上具有相当强的竞争优势。

Logistics customer service has important influence on competitiveness and performance of consigners, especially to Chinese companies, how to realize effective logistics cost management utilizing third-party logistics service has become the major research issue.

供应链物流服务对于提升客户企业的竞争力，提高经营绩效具有重要的影响，特别是中国的企业，如何通过第三方良好的物流服务，强化供应链物流成本管理是当今企业在发展过程中的重大课题。

This text puts forward and treats the view that"middleman"can implement the dule track systems, and the state finance can increase the fund expenditure of the social security budge to dissolving the huge cost; adjust upwards legal retirement age ;extend personal account pension pay service life; strengthen the investment management and administration for the endowment insured fund; reduce the state- run capital; issue the national debt; issue lottery tickets; expand the coverage rate of social security.

本文提出对待&中人&可实行双轨制的观点。对化解巨额成本，提出了国家财政增加社会保障预算资金支出、提高法定退休年龄、适当延长个人帐户养老金给付年限、加强养老保险基金投资经营管理；减持国有资本、发行国债、发行彩票、扩大社会保障覆盖面等。

Therefore, in order to take advantage of excess of loss insurance and to select the most suitable reinsurance treaty with a minimum cost, it should be understood that management must increase its efficiency.

由於比例再保容量不足，自留保费偏低，使得仍运用比例合约再保方式之产险公司面临严苛竞争，因此如何以最小成本，选择一个最适规模再保合约，有必要了解运用超额赔款再保险之优劣以提升经营效率。

In addition, in the current land prices up more of the situation, the land of the real estate sector operators will be greater use of sites listed on the way to sell, and increase the land收储efforts to shift the focus of the work of finishing land bank, change "hair to" To "net" change "habitat" for the "Moreover", reduce development costs

此外，在目前的土地价格上涨更多的情况下，土地房地产部门的经营将更多地利用网站上所列的方式出售，并增加土地收储努力把工作的重点整理土地储备，变&头发&为&净&变&人居&的&此外&，降低开发成本

When the going-concern value of purchased firm exceeds its liquidation value, purchased negative goodwill is more related with value factors of the firm, otherwise more related with transaction cost and liquidation expenses.

当被并企业的持续经营价值大于清算价值时，合并负商誉与企业本身的价值因素更相关；反之则与交易费用、清算成本更相关。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。