经营管理费用

In a franchising system, the stipulating of a franchise contract is the most important, generally, a franchise contract includes franchise initial fee, royalty fee, caution money, advertising fund ,whole sale price of the material, and so on.

在特许经营中，特许合约的制定是至关重要的，一份特许合约一般都会对加盟费、特许权使用费、保证金、管理费用、广告基金以及原料的供货价格等事项做出明确的规定。

In avillage franchising system,the stipulating of franchise contract is the most important element.Generally,a franchise contract includes franchise initial fee,royalty fee,caution money,advertising fund,wholesale price ,and so on .

在村镇特许经营中，特许合约的制定是协调整个供应链的关键，一份特许合约一般都会对加盟费、特许权使用费、保证金、管理费用、广告基金以及批发价格(来源：ABC2b论文网www.abclunwen.com)等事项做出明确的规定。

Article 49 Administrative and financial expenses incurred by enterprise's administrative sectors for organizing and managing production and operation, purchase expenses on commodities purchased, and sales expenses for selling commodities and providing service, shall be directly accounted as periodic expense in the current profit and loss.

第四十九条企业行政管理部门为组织和管理生产经营活动而发生的管理费用和财务费用，为销售和提供劳务而发生进货费用、销售费用，应当作为期间费用，直接计入当期损益。

A clinical investigation on providing enteral nutrition in earlier period for patients after underwent epigastrium surgery;2. Nursing of Patiens Suffered Intracranial Aneurysms Eraption with Earlier Period Operation

性质：对构成化工产品成本的诸因素，如原材料消耗量、设备折旧、工资、经营管理等与产品成本有关的各种费用进行综合估算，以确定该产品在市场上的销售价格及资金回收期限。

They are also referred to as indirect costs of fixed costs.

管理费用是指经营企业的日常开支成本，不随产量的增长而改变，也被成为固定成本中的间接成本。

On the basis of an analysis of the present profile of automobile consumer credit in China,a discussion is done on the meaning of its development. This thesis introduces the development of the market of automobile consumer credit overseas, and finds out the reasons why overseas automobile consumer credit leads to the successful development of automobile industry. It also analyses the causes of the slump in the market of automobile consumer credit in the country in aspects of influential elements such as economy,policies,society,consumption norms and so on. It has a deep discussion on some obvious problems in this field. For example,the market of automobile consumer credit is of no scale; the prices of automobiles are high; taxes are heavy and expenses are too much; average residents still have low income and no definite balance between income and predicted expenses; there is no perfect social credit system and individual credit system; there is not enough awareness of credit among the public. Taking theories in the area of industrial economics into consideration,it proposes basic measures of promoting the development of consumer credit in China: building up a credited society,a perfect and sound personal credit system.With credit database as the platform,all parties will be able to share information,improve the credit database,relevant regulations and laws as well as a risk warning system,thus operation and management of the operating entities will be improved,the cost of the practice of consumer credit will be reduced; strengthen the innovation of present financial system,develop financial products corresponding to different groups of customers,improve services,perfect the mode of "bank+insurance+automobile agents",make full use of the interne,adopt the practice of turning credit into securities.

本文在我国现阶段汽车消费信贷现状分析的基础上，对大力发展汽车消费信贷的意义进行了讨论；通过分析国外汽车消费信贷市场的发展概况，解析出国外汽车消费信贷促进汽车产业发展成功的原因；从影响汽车消费信贷市场发展的有关因素如经济环境、政策环境、社会环境和消费习惯等方面分析了我国汽车消费信贷市场现状低迷的症结所在；对中国汽车消费信贷市场的一些明显问题，如汽车消费市场尚未形成规模，汽车价格偏高，税费和使用费用负担沉重，相对较低的居民收入与预期收支不确定，社会信用体系尚未建立，个人信用制度缺失，公众信用意识淡薄等方面进行了深入探讨；立足于产业经济学理论，提出了构建信用社会，建立健全和完善个人信用体系，建立个人资信评估机构和登记制度，引入专业的资信中介机构，以信用数据库平台为基础，各方共享资源，组建客户信用数据平台，完善法规制度建设，建立健全汽车信贷消费的法律体系，建立风险预警机制，提高汽车消费信贷经营主体的经营管理水平，降低汽车信贷业务成本，加大金融制度创新的力度，开发适合不同消费群体的金融产品，提高服务质量，完善"银行+保险+汽车经销商"的汽车信贷模式，充分利用互联网、实行贷款证券化等促进我国汽车消费信贷发展的基本措施。

A scheme to connect by tramline the Cattle Market (North Circular road and Prussia street) with the quays (Sheriff street, lower, and East Wall), parallel with the Link line railway laid (in conjunction with the Great Southern and Western railway line) between the cattle park, Liffey junction, and terminus of Midland Great Western Railway 43 to 45 North Wall, in proximity to the terminal stations or Dublin branches of Great Central Railway, Midland Railway of England, City of Dublin Steam Packet Company, Lancashire and Yorkshire Railway Company, Dublin and Glasgow Steam Packet Company, Glasgow, Dublin and Londonderry Steam Packet Company, British and Irish Steam Packet Company, Dublin and Morecambe Steamers, London and North Western Railway Company, Dublin Port and Docks Board Landing Sheds and transit sheds of Palgrave, Murphy and Company, steamship owners, agents for steamers from Mediterranean, Spain, Portugal, France, Belgium and Holland and for Liverpool Underwriters' Association, the cost of acquired rolling stock for animal transport and of additional mileage operated by the Dublin United Tramways Company, limited, to be covered by graziers' fees.

另计划铺一条电车道把牲畜市场和码头连接起来。这条电车道和（作为大南部与大西部铁道线的延长）将从利菲联轨点的牲畜牧地铺设到北堤坝四十三至四十五号大西部中区铁路终点站与连接线是平行的。附近有大中央铁路、英国中部铁路、都柏林市班轮公司、兰开夏-约克郡铁道公司、都柏林-格拉斯哥班轮船公司、格拉斯哥-都柏林-敦德里班轮公司、英国-爱尔兰班轮公司、都柏林-莫克姆轮船、伦敦-西北铁道公司等的终点站或都柏林分店；都柏林港码头管理处卸货棚，帕尔格雷夫-墨菲公司的船主们和来自地中海、西班牙、葡萄牙、法国、比利时和荷兰的轮船公司那些代理人的临时堆栈，还有利物浦海上保险协会的临时堆栈。运输牲畜所需全部车辆以及额外里程由都柏林市联合电车公司经营管理，费用由畜牧业者负担。

From the water conservancy project management unit of investors or the Angle, the price paid according to the present financial system, calculation and payment of the actual project plan and actual expenses to evaluate its financial benefit and feasibility of work.

从水利工程的投资者或经营管理单位的角度出发，按实际支付的价格和现行财务制度，计算工程方案实际支付的费用和实际取得的效益，以评价其财务可行性的工作。

Adequate maintenance can prolong school buildings' life cycle, enhance quality of learning, and reduce unexpected repair expense, but it is also an ever-going unpredictable expenditure for schools.

适当的维修整建可以延长建筑物的生命周期，减少新设建筑物的建设费用，也是学校经营管理中需要持续处理，却难以预估的重要费用。

The second part is the second chapter of the paper, is introduces efficiency measurement methods and theory on banking, make matting for efficiency of the Rural Credit Unions. The third part is the third and fourth chapter of the paper ,and it is main body of the study .The third chapter is the efficiency analysis of the object ,the result show that the efficiency of RCU correspond, some lowlihead at all times, and scale inefficacy is mostly cause of RCU integrate technique inefficacy; The fourth chapter base the result analysis the factor affect RUCs technical efficiency ,discuss their relationship.

第三部分即是论文的第三、四章，这也是本研究的主体部分，第三章是对研究对象的DEA效率分析，首先对模型和指标的选择做出了详细的解释，并通过D卧模型实证分析了2000-2005年研究对象的效率及变化情况，结果显示苏北地区的农村信用社效率水平相当，部分县区的农信社效率在几年中一直低下，并且规模无效是导致农信社综合技术无效的主要原因；第四章主要用了经济计量学方法分析了影响农信社效率的主要因素与农信社效率的关系，得出资产规模、经营管理费用的增加会导致农信社效率的降低，而资源配置能力、多元化经营的水平、资产质量、资本充足率以及盈利能力与农信社效率呈正相关的关系。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新