標準成本制度 的英文怎麼說

中文拼音 [biāozhǔnchéngběnzhìdù]
標準成本制度 英文
standard cost system
  • 標 : Ⅰ名詞1 [書面語] （樹梢） treetop; the tip of a tree2 （枝節或表面） symptom; outside appearance; ...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 成 : Ⅰ動詞1 （完成; 成功） accomplish; succeed 2 （成為; 變為） become; turn into 3 （成全） help comp...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 制 : Ⅰ動詞1 （製造） make; manufacture 2 （擬訂; 規定） draw up; establish 3 （用強力約束; 限定; 管束...
  • 度 : 度動詞[書面語] （推測; 估計） surmise; estimate
  • 標準 : （衡量事物的準則; 榜樣; 規范） standard; criterion; benchmark; pip; rule; ètalon （衡器）; merits
  1. On the basis of reviewing history and comparative study, this paper examines the system of trial by default in our country ; at the same time using foreign experiences for reference, combines the specific situations in our judicial practice, then raises a tentative idea to reconstruct the system of trial by default in our country : to build a system of trial by default making the doctrine of ex parte debate as main part and doctrine of trial by default as supplement part ; at the same time to perfect the legislative stipulations on standards of default determination, procedural applications and remedies of trial by ex parte debate and trial by default, examinations of evidence in trial by default, in pursuit of forming an intact system structure, giving full play to the functions of system of trial by default and fulfilling the value target of civil proceedings

    因此，加強對我國缺席審判制度的研究，具有重要的理論和實踐價值。本文在歷史回顧和比較研究的基礎上，對我國的缺席審判制度進行了審視；同時借鑒國外的經驗，並結合我國司法實踐的具體情況，提出了重構我國缺席審判制度的設想：建立一種以一方辯論主義為主體，缺席判決主義為補充的缺席審判制度；同時完善缺席的認定標準、一方辯論判決與缺席判決程序的適用與救濟、缺席審判中的證據審查等方面的立法規定，以形成一個完整的制度體系，充分發揮缺席審判制度的功能，實現民事訴訟的價值目標。
  2. It explains tha the mity - based w system is a new methed and way for wtving cost hnt system of the modem enterprises ds having analsed in thcory and proved in praedce. it has irnportan meanin for reducing enwise cost and boving it ' s pidducs comive power. it also has consderable reference value to ghde cost management and cost control of chinse sepot enterprises

    通過理論分析和實踐中檢驗說明了作業標準成本制度是現代企業改進現有成本管理制度的?種新的方法和出路，對降低企業成本和提高產品市場競爭力具有特別重要的意義，對指導我國離散型製造企業在新的製造環境下的成本管理和成本控制具有較大的參考價值。
  3. Based on it, we try to establish a dynamic maintaining system of fundamental theory, this system includes three monotypes as follows : rules and regulations ( the lowest appraising standard ), professional standard ( realistic appraising standard ), society expectation ( the highest appraising standard )

    本文首先以獨立審計目標基本理論作為建立獨立審計質量衡量標準體系的理論基礎，在審計目標理論這一構建基礎上，建立一個互動的基礎理論支撐體系。該體系由三個因子所組成：法規制度、社會期望和職業標準。
  4. In our future real right law, there should be some limitations to the open objects, hut nor the open contents in the property register of immovables ; lawsuit time limit should not he applied to return protoplast right of applicant ; we had better constitute positive prescription system ; powerless punish should not affect the force of contracts when the endorser has no right, but the transferee is well - meaning ; there should be proper toleration to the unanimous consent principle on punishing mutual thing ; we should prohibit mortgaging to some movable property which has no way to open ; there should not be the time limitation when mortgager realizes the hypothec after the fulfilling tern ; of primary creditor ' s rights is over, except that mortgager is not the debtor ; when the debtor do not refund the debt, the mortgager cannot get the guaranty directly, but he may put in for the court to auction guaranty

    摘要我國未來物權法，對于不動產登記簿的開放對象應當有所限制，但對于開放內容不應有所限制；物權人的返還原物請求權不應當適用訴訟時效；應當建立取得時效制度，並應區分一般動產、準不動產、未登記不動產而規定不同的成立條件；在動產的轉讓人為無權處分而受讓人為善意的情況下，轉讓人與受讓人之間的合同是否有效不應當以「無權處分」為條件，只有在轉讓合同無效的情形下，受讓人取得標的物的所有權才是依善意取得制度的取得，此時的取得是原始取得；在共同共有的情形下，原則上處分共有物應當經共有人全體一致同意，但應容有若干例外；不應當規定居住權；動產抵押的公示方式問題無法徹底解決，如果規定動產抵押，應當實行登記要件主義，適于烙印、打刻或貼標簽的動產，應當採取烙印、打刻或貼標簽的方式，其他無法解決公示方式的動產應當禁止抵押；主債權履行期屆滿后，抵押權人行使抵押權，原則上不應當有一個時間限制，但抵押人非為債務人時可容有例外；在債務人不償債時，抵押權人不能直接讓抵押人交出抵押物，實現抵押權，但可以持抵押權登記簿副本直接申請法院拍賣抵押物。
  5. Abstract : through analysis on the character and use of geothermal water, expatiate the mechanism of iron removal from geothermal water, adopt the iron removal and manganese removal technology of aeration full oxygen and savageness manganese grit osculate oxidation, and control the intention and time of inverse flush, these make the treated geothermal water reach the standard of iron and manganese chroma, moreover, it won ' t increase bad component or decrease good component it is a perfect iron removal and manganese removal technology that can save installation investment, need low operating cost and reduce the heat losing

    文摘:通過對地熱水的特點及其用途的分析，闡述了地熱水除鐵除錳機理，採用曝氣充氧、天然錳砂接觸氧化的除鐵除錳工藝，並適當控制反沖洗強度和時間，使處理后地熱水含鐵、錳濃度達到標準，且不增加有害成分或減少有益成分.設備投資省、運行成本低，熱損失小，是一種理想的地熱水除鐵工藝
  6. We analyze agent cooperation methods now commonly in use, and, on the basis of ecology and experiences, we propose a competitive price auction contract network protocol. while using the same network traffic volume as the simple auction, our strategy of second overbid competitive price auction can achieve the same effect as the traditional auction. further, we improve traditional contract network protocol, introduce constraints into message transmit, and use fell back punishment and credit when an agent cannot complete the intended task, consequently the traffic volume and the complexity of systems are considerably reduced

    本文分析了現在通常採用的agent協同方法，提出基於生態學和經驗的競價拍賣合同網協議，採用的選擇次高價競價拍賣策略能在與簡單拍賣相同的通信量上達到類似於傳統競價拍賣的效果，對傳統的合同網協議進行改進，在消息傳播中加入約束機制和對agent不能完成任務時不採取轉變角色重新招標而採用違約懲罰和信用機制，減少了系統的通信量和系統的復雜度，最後在此基礎上實現一個基於fipa標準的多agent電子商務原型系統。
  7. The main contents of the reform of trial preceding in economic case is the reform of the system of the evidence. adjustment of the standard of proof in chinese is to built dualistic system for procedural standard of proof. so the proof on the balance of probabilities will be the procedural standard in chinese civil procedure

    我國目前正在進行的民事審判方式改革，主要是證據制度方面的改革，以形成符合我國國情的民事證明標準，本文試從對民事證明標準概念，證明標準在證據制度上的意義和證明標準模式的評析，揭示我國奉引的一元制證明標準的弊端，並結合國情，得出我國應建立高度蓋然性的民事證明標準的結論，並指出該證明標準在實踐中的可行性和相應的配套制度的建設。
  8. Ms thesis pidceeds for the thcory of modest cost tw accountin. it has wid and absoed the intemal and extemal researe achivements. ms thesis has nded on the thcory of standard costing and activitydsased costing and anaised the merits and shortcorning of adoptin the swt costing in the modem mses. it leads the though of the activitybased costing into the establishin of standar costin. it no only have reserved and absobo the meri of sch costing and activity4ased costing bu also overcomed the shortcornin of each cost methed

    本文以現代成本管理會計理論研究為基礎，在總結和吸收國內外研究成果的基礎上，通過對標準成本法和作業成本法的理論研究並對現有企業採用標準成本制度存在的優缺點進行分析的基礎上，通過將作業成本思想引入產品標準成本的制定，保留和吸收標準成本法和作業標準法的優點，同時又克服了兩者的缺點，創造性提出「作業標準成本」這一概念。
  9. The affect of transaction costs on the benefits of stakeholders are accepted within the range of 10. 00 % - 50. 00 %. at present, public finance is used as compensation way to environmental benefits of forest resources, but from the long - term view, market creation of environmental benefits of forest resources is a better solution, government agencies will play important roles in institutional arrangements of environmental benefits of forest resources. outstanding of the paper are the following : firstly, time factor has been included in faustmann forest resource model ; secondly, more data are used to estimate tree growth models ; thirdly, time series models of environmental benefits of watershed forest resources are estimated to show time changes of environmental benefits of forest resources ; finally, transaction costs are included with regard to compensation fee institutional arrangements

    分析結果表明：水源涵養林的環境效益顯著，與傳統的僅考慮木材效益的林業經營方式相比，考慮環境效益后將使林業生產實踐和社會福利發生變化；對水源涵養林環境效益給予小幅度的補償如2 . 00 10 . 00即能達到改善環境、提高經營者收益和社會福利的目標，補償水平提高到一定程度以後其作用效果減弱，在經濟水平較低的階段或地區可以選擇較低的補償標準，當經濟水平發展到較高程度以後，可以適當提高補償標準，逐步過渡到完全補償；考慮交易成本以後，使利益相關者的福利有所減少，交易成本幅度在補償標準的10 . 00 50 . 00的范圍內時影響相對較小；目前適合於採用公共支付體系的經濟補償方式，但從長遠來看，創建水源涵養林環境服務市場是一種比較好的補償方式，且政府在水源涵養林環境服務市場制度安排方面仍將發揮重要作用。
  10. The second part discusses and analyses the application of standard cost system in four enterprises of our country

    本文分三個部分對標準成本制度在我國的應用進行論述。
  11. In the 1920 ' s last, standard cost system came into being in america and was introduced to england, germany, japan, sweden and other countries later

    早在本世紀二十年代，標準成本制度就產生於美國，之後傳入英、德、日和瑞典等國家。
  12. Standard cost system has been applied broadly in western countries at all times, but it is still in the beginning phase in our country

    標準成本制度在西方的工業企業中一直得到廣泛的應用，而在我國尚處于初始階段，企業實務中應用的不多。
  13. The dissertation discusses the application of standard cost system in our country in three parts. the first part generalizes the basic theories of the western standard cost system

    本文對標準成本制度的理論知識及其在我國企業中的實際應用進行了較系統的闡述。
  14. Standard cost system is a sort of accounting information and cost control system that applies the scientific managing methods of enterprise to costing and makes cost project, cost control, cost calculation and cost analysis combined organically

    標準成本制度是把企業的科學管理方法應用於成本計算，將成本計劃、成本控制、成本計算和成本分析有機結合的一種會計信息系統和成本控制系統。
  15. Ms thesis has also introduced the achvitybased shadar establishing pheiple, method, procedure and scheine in ddril. ttis thesis maks out the benficial exploration for the modem enterprises cost nen and cost control. we have also used the theory of activitybased standar costing in the business refonning of china jialing lndustal co, hd. ( group )

    本文還將「作業標準成本」理論運用於中國嘉陵工業股份有限公司（集團）的成本管理會計改革實踐，通過在企業實踐中運用作業標準成本制度，豐富和檢驗了作業標準成本制度理論，並總結出許多有益的經驗。
  16. These years, with the stabilization of macro - economy and attaching importance to cost management and economic benefit, some enterprises have taken the lead in bringing standard cost system into effect. on the foundation of existed research results, by using the advanced theories and methods home and abroad, and through analyzing a great amount of data, the author discussed issues related to theory and practice of standard cost system

    近十幾年，隨著宏觀經濟環境的穩定、企業內部對成本管理和經濟效益的重視，以及會計電算化在我國企業中的普及，為推行標準成本制度提供了方便，一些企業率先實施了標準成本制度，並且在我國的三資企業中得到廣泛的應用，取得了較好的效果。
  17. The chapter structure of this thesis is the following roughly : chapter 1 about capital structure concept and relevant categories it explains and defines main basic conceptions that text involves such as modern enterprise, capital structures, and give out comparatively strict defining of meaning and extension of the conceptions ; chapter 2 the modern enterprise capital structure theory in western country this chapter introduces the main content of western enterprise modern capital structure theory and historical development trend in detail, comment on the corresponding view of main schools ; chapter 3 system analysis on capital structure of our country state - owned enterprise in this chapter we analyse the capital structure of our state - owned enterprise with real examples, accordingly find out matters of the capital structure of soe ; chapter 4 enterprise capital structure and corporative structure this chapter discusses mutual operation of enterprise capital structure and corporative structure ; chapter 5 securities market and the choose of capital structure in the chapter we produce advises on developing securities market in order to optimize the capital structure of soe ; chapter 6 optimal standard of the capital structure of soe this chapter probes into the optimization standard of the capital structure of state - owned enterprise of our country mainly, moreover offers rational projects on the adjustment of capital structure of soe

    本文的結構安排主要分為以下幾部分：第一章資本結構概念及其相關范疇，主要解釋定義本論文所涉及到的基本概念如現代企業、資本結構，並對其內涵與外延給以較為嚴格的界定；第二章現代西方企業資本結構理論述評，詳細介紹現代西方企業資本結構理論主要內容及其歷史發展趨勢，並對相應的主要理論觀點給以評述；第三章我國國有企業資本結構形成的制度分析，對我國國有企業資本結構進行實證分析，從而搞清我國國有企業資本結構的現狀及其形成的體制原因；第四章企業資本結構與治理結構，主要從企業資本結構與公司治理結構互動的角度論述企業如何實現合理的資本結構；第五章我國資本市場發展與企業資本結構選擇，主要論述企業外部環境（資本市場）和企業資本結構選擇的相互關系；第六章國有企業資本結構優化標準探析，本章主要探討我國國有企業資本結構的優化標準，進而提出我國國有企業資本結構的調整思路。
  18. Based on morden theories of cost control, this article investigate the going cost control system of qiyuan corporation, analying its potential problems, then give a new design of qiyuan cost control system. with the problem of defect system, lack of scientist and continuity, and illegal accounting, this article give a new way to carry out cost control with the cooperation of competition stimulation3decision - marking and so on, then portray the whole play of cost control system. material buymg, mventory, manufacture and sales are most important parts of cost control system, and first two of them are illustrated in part four, others are illustrated in part five. in part four, the article demonstrate main problem of material buying and inventory, suggestmg that it is useful to perfect the system of hierarchy in the process ofmaterial and intentary cost control. in part five, the article illustrate the manufacture and sales cost control. the author suggests that qiyuan corporation should control its environmental cost and cost control system should focus on avoidable account and stimulation of salesmen

    本文對啟元藥業采購和存貨成本控制過程進行設計，提出了采購和存貨成本的管理重點，並根據采購和存貨在經營過程中的聯系，對其成本控制過程中的控制制度加以完善。以目標成本法為理論背景，對啟元藥業生產和營銷環節的成本控制體系進行設計，強調在生產成本控制中以標準成本為準繩進行嚴格考核，並提出進行環境成本的管理，營銷環節成本控制重點集中在銷售標準的制定、考核、銷售人員的激勵以及加強應收賬款的管理等問題上。最後，本文提出在啟元藥業進行成本控制應以人為本，做好企業基礎性管理工作，並實施內部牽制，以促進成本管理的效果。
  19. In the consequence, ignoring a appropriate ratio of cost - benefit, ignoring cost controlling in the operation, lacking of cost data and necessary cost managing skills always existed in the whole insurance industry. abc ( activity - based costing ) is a kind of advanced method of cost calculation and management. it can provide the objective, true and accurate cost information for the product and service

    作業成本制度作為一種先進的成本核算和管理辦法，它依據作業成本動因，採用多樣化的分配標準，使成本的可歸屬性大大提高，為產品及服務提供客觀、真實、準確的成本信息;同時它不只是一種計算產品成本的基礎，還是一種持續的成本管理過程，既可用於控製成本，也可用於企業的一些重要領域，例如預算編制、間接費用部門的績效衡量、戰略管理等。
  20. Pre - activity cost control method employing the theory and method of financing accounting cost control and combining with the reality of liaohe oilfield, we propose the eight preparations for developing crude oil cost control regulations and crude oil fixed cost controlling method and operating cost controlling method. the fixed cost will be controlled mainly by the method of budget controlling method while six out of the fifteen operating cost will be controlled by pre - activity control and the remaining nine operating cost will be pre - activity controlled by flexible budget method

    事前成本控制方法。主要是應用財務會計成本控制理論和方法，結合遼河油田實際，研究提出了制定原油生產成本控制制度前應做的八項準備工作，制定了遼河油田原油固定成本控制方法和操作成本控制方法。固定成本主要是採用預算控制方法，操作成本主要是對15項操作成本中的6項採用標準成本進行事前控制，對15項操作成本中的其他9項採用彈性預算方法進行事前控制。
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