標準成本定價 的英文怎麼說
中文拼音 [biāozhǔnchéngběndìngjià]
標準成本定價
英文
normal cost pricing- 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...
- 定 : Ⅰ形容詞1 (平靜; 穩定) calm; stable 2 (已經確定的; 不改變的) fixed; settled; established Ⅱ動詞...
- 價 : 名詞1. (價格) price 2. (價值) value 3. [化學] (化合價) valence
- 標準 : (衡量事物的準則; 榜樣; 規范) standard; criterion; benchmark; pip; rule; ètalon (衡器); merits
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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。Since twentieth century scholars all of the world have studied on the indoor thermal environment, this paper first summarizes in detail on thermal environment and thermal comfort, air - conditioning mode and energy conservation, thermal environment judge, simulation and emulation, environment physiology, preventive medicine, hygienics and epidemiology, garment etc of native and foreign countries ’ research status in quo. it introduces the mature achievement of human and environment heat transfer model, thermal environment evaluating indicators and comfort influence factors, standards of thermal comfort of the indoor environment, and some of which are researched in defence such as the thermal environment of aviation module or warship cabin of the psychologic and physiological influence on soldiers. so this paper still discusses human psychologic and physiological mechanics in thermal environment
自20世紀以來,各國的學者紛紛對室內熱環境進行了研究,本文首先較為詳細地綜述了國內外熱環境與熱舒適,空調方式和節能,評判、模擬與模擬,環境生理學、預防醫學、衛生學、流行病學,服裝學等方面的研究現狀,介紹了人體與環境傳熱模型、熱環境評價指標、影響熱舒適的因素、室內環境熱舒適的標準等方面比較成熟的研究成果,研究中不乏有用於國防研究的特定熱環境(如航空艙、軍艦艙)對士兵生理和心理方面的影響,因此本文還闡述了有關在熱環境下人體生理和心理反應的機理。Then sharpe, linter, mossion and ross, etc. developed markowitz ' s mean - variance model, leaded to standard investment models like capital asset pricing model ( capm ), single - index model and arbitrage pricing theory ( apt )
后經sharpe , litner , mossion和ross等人發揚光大,提出了capm , apt等標準投資模型,完成了資本資產定價的問題。Second, by analyzing the domestic project cost form, we can find there are some problems throughout the inviting public bidding and the bid, in the aspects of the cost form. with the rapid development of the economy, the traditional budget ration holds back the competition and limits the positivist and creativity of the producer and the operator. at last, by analyzing the inter national project cost form and according to the project cost rule in our country, we must accord with the international conventions, introduce the principle and means of fixing a price of a foreign project and establish the calculating rule of the project quantity
其次,本文通過對國內工程造價的構成進行分析得出,本文對工程造價構成中的人工費、材料費、機械臺班費的計算,體現與市場價格機制一致,按照市場價格計算,改變以往工程造價的計取方式;同時改變定額? ?只考慮各分項工程中所消耗的人工、材料、機械臺班的數量標準,不考慮人工、材料、機械臺班的價格(這個價格應按市價計算,不是一定時期內固定不變的價格) ;改變取費方式;改變工程造價在招標投標中對評標價的確定方式,應採取工程量清單報價方式。The study on standard item cost accounting and pricing of hemodialysis in hangzhou
杭州市腎透析服務標準成本測算與定價方案研究So this paper tries to solve these problems through the following work : first, we select some index to valuate the close - end funds, including income, stability, risk in falling, stocks selecting ability and tuning ability, based on overseas funds valuation methods and domestic market condition ; second, we analyze the stability of all index and form two styles index, which are f and other bad stability index ; then, we form the valuation system, including two - layers index, which are p and factor score ; last, we use this system to analyze the close - end funds which came into existence before 2000 and get the final comparative result. the main intention of this paper is to create the system of valuating close - end funds in our country, which is comprehensive and objective. in my valuation system involving the period from 2000 to 2003, the funds as a whole performs inferior to the stock index
首先,對國外理論界經典成型的、以及前沿的基金評價指標和評價方法進行了詳細的分析,並結合我國的基金市場狀況,選取了可以衡量基金收益、穩定性、下跌風險、股票選擇能力、時機選擇能力等量化指標;其次,根據我國基金分析的需要,採用了諸如基金交易價格、換手率等二級市場表現指標;然後,對這些指標進行了時間延續性分析,檢測這些指標在運用到我國基金市場時能否有效預測基金未來表現,從而形成了兩類指標:時間延續性很好的s _ p和時間延續性不好的其它所有指標;再次,在以上工作的基礎上形成了由兩個層面的指標構成的我國證券投資基金評價體系: s _ p和因子分析中綜合因子得分值;最後,選取了我國2000年1月1日前成立的23隻封閉式基金作為樣本,並同時採用上證a股與深成a股兩個基準組合進行了3年樣本期的實證分析,得出了最終的比較性評價結果。Labor which can create value needs three conditions. the first is the working fruit is production ; the second is that production need consuming labor ; the third is that production need be exchanged. according to this standard, we think that the circulation department and service department as well as culture department of the third industry are the creating value departments, but the commonality service department ca n ' t create value
本文認為,勞動創造價值的條件是勞動的成果以產品形式存在、產品的生產要消耗一定的勞動、產品是用來交換的;運用這一標準,認為第三產業中流通部門、為生產生活服務部門、為提高科學文化水平和居民素質服務部門的勞動是創造價值的,而為社會公共服務部門的勞動是不創造價值的。After we have a superficial realization through comparatively studying legislation example of different countries and zones, this thesis begin to probe into me rule ' s principal and theory basis. stability of the decisions and respect the procedure are two principals that must be followed defending stability of the decisions is beneficial to defend stability of law relations that are caused by decision of shareholders, defend the deal safe, promote the efficiency of the companies. respecting the procedure is beneficial to present the value of the procedure, guarantee the rights and interests of shareholders from the procedure. theory basis of deciding grounds of action and dividing the kinds of action make up theory basis of the rule of rescuing laws on decision of shareholders. the final define of grounds of action that breaking the law and the constitution of company is decided by the nature of company law and the nature of constitution of company. on the nature of company law, there are some disputes, include forced law opinion, willfully law opinion and synthetic opinion considering present company law, i think the synthetic opinion is right the nature of constitution of company has two features : self - rule and ruled by law. in general, constitution of company is a kind of self - rule law that partly ruled by law
此外,本文還討論了確認決議不存在之訴與不當決議取消、變更之訴的存在價值,綜合考慮后,決定保留確認決議不存在之訴,廢除不當決議取消、變更之訴這一弊大於利的訴訟類別。除了總體探尋股東會決議瑕疵救濟制度的理論依據外,考慮到召集制度和決議方法在股東會決議制度上的重要性和二者具體內容的繁雜,本文還重點分析了召集制度上的瑕疵和決議方法上的瑕疵兩大訴由。另外,本文創設了「決議顯著不公正」這一新訴由以防止多數決的濫用,多數決的濫用多年來一直是股東會決議中的一大頑癥,但各國公司法卻一直對其缺乏明確的規制,筆者希冀以多數決的濫用造成決議顯著不公正這一現象作為訴由,並提出具有可操作性的標準,由法官裁量判斷是否構成多數決的濫用,以期彌補股東會表決制度上資本多數決原則的不足。New bankruptcy law must define the standard of claim of bankruptcy and prevent firms to escape from debt ; costs of bankruptcy procedure should be controlled ; government should not intervene. security market should be developed
建立新的破產法時,確定申請破產的標準,防止企業借破產逃債;注意控制破產程序的成本;不能因為上市公司殼資源價值而對上市公司的破產進行行政干預。The thesis defines the concept of asset securitization, expounds characteristic and the condition to use. analyses the relationship between the choice of financing tool and the firm value, express max firm value is a good standard to weigh the tool. then, through the ri model and finance theory, the thesis explains the motivations of asset securitization, demonstrates the influence effect on firm value by qualitative and quantitative analysis of cost - benefit of corporate asset securitization, and discusses the role of asset securitization to solve corporate financing puzzle and the future of asset securitization in our country
本文首先提出我國企業面臨的融資困境的實質是企業資本結構的不合理以及融資渠道單一影響的,即融資工具不能實現企業價值最大化;在對資產證券化的概念進行界定后,闡述了關于資產證券化的特徵,明確了資產證券化的特點和使用條件;分析了資產證券化工具的選擇與企業價值之間的關系,提出了企業價值最大化是衡量企業融資工具選擇是否合理的標準,為企業通過資產證券化融資提升企業價值提供了理論準備;然後,運用現代財務理論和剩餘收益模型,通過對我國企業資產證券化的實踐進行成本收益的定性和定量的效果分析,論證企業資產證券化對企業價值的影響效果;最後論述了我國實施資產證券化的現狀和未來發展,並且對我國實施資產證券化的具體方式提出了新的構想。As the step of the color tv ( the second generation ) to the digital tv ( the third generation ) is larger and larger, the research of digital television terrestrial broadcasting ( dttb ) become more and more important in china, we are concentrating on the standard of dttb which is suit for our country after describing and analyzing the technical stipulation and speciality of dttb, this paper compares atsc 8 - vsb with dvb - t cofdm and isdb - t bst - ofdmo the emphasis of this article lies in the technical solution about transferring system, channel coding is important component of dttb, which can resist from the bad circumstances o because of lots of varieties and different performance, channel coding become one of the emphasis of the research work this paper analyzes and researches the theory and performance of the different channel coding particularly, points out an effective theoretic analysis method and computer demo of performance comparison a theoretical method for estimating the performance of concatenated codes is proposed in this paperc this is achieved by combining the performance of single level coding rayleigh fading channel and the character of channel modulation it may be useful to research and development of the future digital television terrestrial broadcasting standard of our country
通道糾錯編碼是數字電視地面廣播傳輸系統的重要組成部分,是抵禦地面惡劣環境的有效手段。由於通道編碼的種類繁多,性能各異,因此是目前研究工作的重點之一。本文詳細分析和研究了幾種通道糾錯編碼的原理和性能,並針對外碼內碼級聯糾錯結合地面通道瑞利衰落提出了一種有效的理論分析方法和性能的計算機比較演示方案,總結了不同級聯方案的性能特點,對於我國目前的數字電視地面廣播標準的研究和通道級聯糾錯方案的確立及其參數選擇具有一定的參考價值。( 3 ) eco - tourism value of wetland landscape resources. for a rational development and protection of the wetland, we studied its landscape resources and its value to created an assessment system of the ecological landscapes, and to evaluated qualitatively and quantitatively the value of wetland to the eco - tourism. we also analyzed the structure, classification and order of the wetland landscapes
同時,根據ahp 、多元分析及數量化理論,科學地提出了南洞庭湖景觀生態數字化評價模式,篩選了濕地景觀九個因子,制定了景觀因子等級標準體系,建立了濕地景觀項目( 9 ) -類目( 34 )系統,完成了86個景觀樣本景觀因子的數字化。Introduction is the first part, the main goal of enterprise ' s performance evaluation is to provides useful information for strategic management activities. the basic element of performance evaluation system include goal, object, target, benchmark and evaluation report ; an effective performance evaluation system must be separated into the " human unif ' performance and the " strategic business unif ' performance. 2
本章界定了績效評價的主體,指出了一個完整的績效評價系統應由評價目標、評價對象、評價指標、評價標準和績效評價報告五要素組成,描述了企業績效評價系統結構,提出對人(經營者)的評價和戰略經營單位(經營系統)的評價在理論上應分開對待。On base of studying domestic and foreign theories and methods for evaluations of st achievements, this thesis analyze 10 methods for evaluations of st achievements, such as application frequency statistics, delphi, literature research and application relevance analysis, etc. by studying and analyzing the work of technology planning bureau, transport ministry between 1991 and 2000, and the evaluation items for the achievement identification, acceptance and check - up which were taken by transportation technology department, the author come up with some methods, which are scientific, standard and quantified, for evaluating transportation st, that is, in accordance with the transportation st achievement management and achievement precise database within eighth five and ninth five, and with the statistic analysis such as research contents, professional classification, intensity input, achievement characteristics, field distribution, characteristics of department undertaken, st talents characteristics, award inf ormation, characteristics and regularity of transportation st achievements, problems that are still existed and countermeasure are forwarded ; according to the requirement of evaluations system of the transportation st achievement, the principle and methods for the system designation are given, and the constitution of the system are provided ; in order to improving the scientific organization and management of our national transportation st achievements, many subjects are under discussion, including institution for evaluation of st achievement, valuation organization, standard for evaluation technology, database for consulting transportation experts and how to simplify the procedure of transportation st achievement, etc.
本論文在對國內外科技成果評價理論、方法廣泛調查基礎上,研究分析了諸如應用頻次統計法、德爾菲( delphi )法、文獻調研法、應用相關分析法等10種科技成果評價的方法,通過對1991至2000年交通部科技計劃所實施情況,由交通科技主管部門組織進行了成果鑒定、驗收和評審等成果評價的項目的分析,提出了本人對交通行業對科技成果進行科學、規范和定量地評價的方法,即:在建立「八五」 、 「九五」交通科技成果管理及成果簡要數據庫的基礎上,通過對研究內容、專業分類、投入強度、成果屬性、地域分佈、承擔單位屬性、科研人員屬性和獲獎情況等諸多方面進行統計分析,研究了交通科技成果的特點和規律,提出了存在的問題和對策;從建立交通科技成果評價指標體系的要求上,具體提出了交通科技成果評價指標體系設計原則與方法探討了交通行業科技成果評價指標體系的構成及權重確立等問題;從加強我國交通行業科技成果評價的科學化組織與管理出發,探討了如何建立科技成果評價制度、評價機構、統一的評價技術標準和交通行業專家咨詢數據庫以及如何簡化交通科技成果評審形式等問題。The paper, in the light of my bureau ' s construction experience and project practice in constructing large span prestressed continuous beam bridge ( continuous rigid frame ) in recent dozens of years, introduces a new thinking about the standardized design of cable - stayed hanging basket and the standardized construction technology of the continuous beam bridge ( continuous rigid frame ), gives the detailed account of a series of construction technique and achievements such as : the development and construction ways of large span continuous beam bridge, the standardized design thinking and operation of cable - stayed hanging basket, the standardized construction technology of the continuous beam bridge ( continuous rigid frame ) etc., meanwhile, it is attached with a whole set of detailed standardized design sample drawings of cable - stayed hanging basket
本文根據我局十幾年來修建大跨度預應力連續梁(連續剛構)橋的施工經驗和工程實例,介紹了一種斜拉式掛籃標準化設計的新思路及連續梁(連續剛構)橋標準化施工工藝。詳細敘述了大跨度連續梁橋的發展、施工方法、斜拉式掛籃標準化設計思路及做法、連續梁(連續剛構)橋標準化施工工藝等一系列施工技術及成果,並附有全套詳細的斜拉式掛藍標準化設計定型圖。對同類型橋梁的施工及掛籃設計具有參考價值。Analise the motivation of this system, including tax motivation and non - tax one. this discussion of the legal theory of transfer pricing tax system is based on the principle of equal tax, it also discuss the criterias of many other country ' s related enterprises. examine, evaluate the principles of current transfer pricing law control, including total profit principle, arm ’ s length principle, comparable principle, as well as the solution provided by foreign country ' s related enterprises, such as comparable uncontrollable pricing method ; resale pricing method ; cost - plus method, and analise their advantages and disadvatages. it compares the transfer pricing tax system amoung development countries, and therefore putforword the related problem of china and provide solutions
本文從國內外存在的真實案例出發闡述了跨國公司的轉讓定價行為對我國經濟的影響,分析了轉讓定價存在的動機包括稅務動機和非稅務動機,從稅收公平性原則、稅收法定主義、實質課稅原則來談轉讓定價稅制的法理基礎,以及各國關聯企業的判定標準,並審視、評價現行轉移定價法律控制的原則,包括總利潤原則、正常交易原則、可比性原則等,以及各國對關聯企業之間不合理轉讓定價進行調整的方法,如可比非受控價格法、再銷售價格法、成本加價法,分析了它們之間的優缺點。This thesis takes the resettlement action of zhuzhou hydropower junction as a project, and makes the use of the project management theory, the fundamental principal of project post - assessment and the sustainable development theory, and builds up the principals and standards of the resettlement, and analyzes the concrete content of post - assessing the resettlement project, and designs the sustainable post - assessment index body, and lists the computer formula of the quantitative index, and makes the use of ahp and lfa to post - assess the resettlement project. we obtain the conclusion that the sustainability of resettlement project is not in good state. in order to improve it, this thesis digs the passive elements, and supplies some suggestions to sustain the sustainable development of the resettlement project, such as increasing investment, carrying out the agriculture economy industry of resettlement district
本文將株洲航電樞紐工程移民工作看作成一個項目,運用項目管理和項目后評價的基本原理,結合可持續發展理論,建立了移民項目可持續后評價的原則和標準,分析了移民項目后評價的具體內容,設計了移民項目可持續后評價的指標體系,列出了定量化指標的計算公式,並探討用層次分析法和邏輯框架法對移民項目的可持續進行后評價,后評價得出的結果表明株洲航電樞紐工程移民項目的可持續性處于次強狀態,為增強該項目的可持續性,本文通過研究挖掘出影響該項目可持續性的負面因素,提出了一些保持移民項目可持續發展的對策和建議,例如增加移民安置的投入、實行移民安置區的農業經濟產業化等等。Then the company should choose the objective from those companies which fit for the condition of the company. after this, the company needs to appraise the value of the objective, the author concludes the methord of appraisal and put forwards four modes including market mode, asset mode, discount mode and option mode. in the second stage, the company needs to make a deliberate consideration of the payment of m & a
在並購準備階段,企業需要進行相關的財務評價工作,包括在對自身戰略進行分析的基礎上確定並購戰略,之後是對符合選擇條件的目標公司進行甄選,並進一步對目標公司的價值進行評估,文中介紹了對目標企業進行價值評估的四種模式;在實施階段,主並企業必須對並購所選擇的支付方式進行周詳考慮,因為在此基礎上,主並企業才可能具體根據支付方式設計不同的融資方案;在完成階段,主並企業還要通過整合活動達到完成企業並購動機的目的,文中對並購整合的基本原則和具體實施都進行了討論。There are six parts in this dissertation as bellows : part one firstly reviewing the available literatures on the issue of supply and demand in cost information. this part mainly make a comprehensive in - depth research on theoretical basis and methodological basis of cost information, and simultaneously making an
信息經濟學的有關理論對我們研究成本信息供需奠定了堅實的基礎,成本信息首先是屬于信息的范疇,它跟其它信息有同樣的特點及其衡量標準,成本信息價值的大小,一般是以信息對決策者的各種有用程度來區分的。The amount of charge for place set forth in this standard will be discussed and adjusted regularly according to such factors as the maintenance cost of place, equipment and apparatus and cpi
本標準所訂定之場地收費數額,依場地設備器材維護等成本及消費物價指數等因素,定期檢討並作調整。分享友人