標準成本會計 的英文怎麼說

中文拼音 [biāozhǔnchéngběnkuàijì]
標準成本會計 英文
standard cost accounting
  • 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...
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 標準 : （衡量事物的準則; 榜樣; 規范） standard; criterion; benchmark; pip; rule; ètalon （衡器）; merits
  1. 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。
  2. The questions discussed in the thesis mainly are : what is the off - balance - sheet financing ; what are the backgrounds and the springhead that give birth to the off - balance - sheet financing ; what are the main forms of off - balance - sheet financing widely used today ; when making the off - balance - sheet financing decision, what are the factors that should be taken into consideration ; what are the interests conflicts caused by the off - balance - sheet financing among stockholders, managers, creditors and other interest - related somebody ; what are the influences that the off - balance - sheet financing have on the financial ratios ; and how the cost and risk factors influence the off - balance - sheet financing decision

    本文討論的問題主要有:什麼是表外融資;表外融資產生的背景和根源是什麼;表外融資的具體表現形式有哪些;中外會計準則對其確認和披露做了何種規定;企業開展表外融資活動應遵循怎樣的原則;我國目前上市公司使用表外融資的內、外部環境如何;表外融資會導致企業哪些利益相關者產生怎樣的利益沖突，會對各種財務指標產生怎樣的影響;企業在進行表外融資決策時，需要考慮的成本和風險因素又有哪些。
  3. Casb cost accounting standards board

    成本會計標準委員會
  4. The reconstructing of enterprises to stock companies and the negotiable securites exchange in the market after they come into being are revolution of chinese economy system, which has the meaning of lining out the era. the thesis is based on the transformation of chinese accounting target, and challenges to the questions of accounting information quality. on the influence of accounting rule internationalization and other aspects. the thesis affirm sufficiently the great driving function to which stock system gives in chinese accounting idea progress, at the same time it disclose the transformation background of chinese accounting system and its main content

    企業股份制改造和股份公司成立后進入市場進行證券交易，是我國經濟體制的一次具有劃時代意義的大變革，同時也有力地推動了我國會計制度的變革。本文首先從我國會計目標的轉變、會計信息質量受到挑戰、具體會計準則的產生、會計思想與國際接軌等方面，充分肯定了股份制對我國會計思想的發展所起到的巨大推動作用，也在另一方面顯示了會計準則制度制定的時滯性，揭示了我國會計制度改革的背景和主要內容。
  5. Major changes or updates are not expected in 2003 pending the finalisation of pillar 3 of the new basel capital accord and the adoption of international accounting standards on financial instruments in hong kong, both of which would entail significant changes in disclosure requirements

    由於巴塞爾委員會《新資本協定》第3部分仍有待完成，本港亦將會對金融工具採用國際會計標準，而兩者將會對披露資料的要求帶來重大改變，因此預期2003年不會有大幅度的變動或更新。
  6. In the government accounting and reporting context, the muti - objectives of management accounting reflect different user ' s needs for costs in formation of government departments, management costs accounting standards should define the role of management costs accounting in government financial management, and clarify how to prepare the costs information related to budgeting, financial reporting, management controlling and decision making instructively, facing the conceptual conflicts among different dimensions of government management costs accounting

    摘要在政府會計和報告環境中，管理成本會計的多元化目標體現了政府部門成本信息不同使用者的需求，相應的管理成本會計準則需要明確闡述管理成本會計在財務管理中的作用，並指導性地說明如何提供與預算、財務報告、管理控制和決策制定相關的成本信息，也因此會面臨政府部門管理成本會計不同目標維度之間的概念沖突。
  7. 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。
  8. Dissatisfaction with traditional accounting - based performance measures has gained value - based alternatives great popularity in western corporate internal management, among which economic value added ( eva ) is definitely the most prominent. in china, eva concept has now begun to attract considerable attention both theoretically and professionally, but the research findings are relatively limited as to the usefulness of eva in china

    該方法以股東價值最大化為公司目標函數，考慮了權益資本成本，並且對會計體系中不合理的部分進行了必要的調整，克服了傳統指標的一些缺陷，從而更準確地反映公司的價值創造能力和經濟效率。
  9. We put the emphases on the soft output viterbi algorithm ( sova ), which is one of turbo code ’ s decoding algorithms, and presents the derivation and computation step of the sova decoding algorithm. after presenting sova and map decoding algorithms and analyzing four kinds of decoding algorithms, the paper makes a comparison among the different decoding algorithms by emulation analysis, and analyzes the time complexity of various algorithms, and then contrasts them. in the last part of this paper, according to the criterion recommended by the consultative committee for space data systems ( ccsds ), including code rate,

    根據空間數據系統顧問委員會（ ccsds ）為turbo碼應用於深空通信系統推薦的標準，包括碼率、碼塊大小、分量碼類型、約束長度、碼生成多項式，以及交織器的選擇等參數的建議以及sova譯碼演算法的理論基礎，設計了sova演算法的實現結構，通過模擬驗證了本文所採用的turbo碼的性能，從而證明turbo碼確實是一種很好的通道糾錯編碼方式，它適用於要求功耗低或信噪比低的深空通信系統中。
  10. Therefore, more and more countries have adopted international accounting principles. great progress has been made in international coordination of accounting standards in those countries, for which the purpose is to reduce the cost of forming accounting standards, to reduce their firms ’ costs of raising - money in international market and transaction cost, keeping their firms an advantage in global economy competition and development

    因此，越來越多的國家已加入到了採用國際會計準則的行列中，這些國家在會計標準國際協調方面均取得了很大的進展，其目的就在於努力降低本國會計標準的制定成本，降低本國企業在國際市場上的籌資成本和交易成本，使本國企業在全球性的經濟競爭和發展中處于優勢。
  11. This dissertation focus on the issues involving revenue recognition, especially some basic aspects, including basic concepts about revenue recognition such as the nature and meaning of revenue, the basis of revenue recognition - accrual basis or cash basis, the basic criterion of revenue recognition, etc. and the issues of several kinds of revenue recognition are also discussed detailedly

    收入確認準則的制訂成為會計界的一大熱點。本文以收入確認為研究重點，主要探討了與收入確認相關的若干基本問題，包括收入確認有關的基本概念，如收入的性質與含義、收入確認的基礎? ?權責發生制還是收付實現制、收入確認的基本標準。
  12. The value created by enterprise every year is the residual income, from which all costs should been deducted, and it still could not be depicted by traditional evaluation systems vividly, such as roe and eps. the main defects lay on two aspects. one is that only the debt capital is directly considered to the gain - or - loss of that year

    主要缺陷在以下兩方面： （ 1 ）傳統指標的計算只有債務資本成本計入損益表，而權益成本被忽視了，從而導致成本的計算不完全，因此無法判斷公司為股東創造的價值的準確數量； （ 2 ）傳統指標的計算以會計報表信息為基礎，而會計報表信息由於其固有的缺陷對公司業績的反映本身就存在部分失真。
  13. The first part is about the standard, which is used to separate tax accounting from financial accounting ; in particular the standard is the relationship between tax accounting and financial accounting. according to the former analysis, a conclusion is drawn : the differences between tax accounting and financial accounting derive from the tax regulations and accounting principles

    首先說明本文採用的劃分稅務會計模式的標準是依據財務會計與稅務會計的關系，由此分析得出稅務會計與財務會計差異的根源來自稅收法規與會計準則的不同，其次介紹了稅務會計模式的構成及其影響因素分析。
  14. Secondly, the content, evaluating guideline system of the food security cost were discussed, and the quantitative analysis of the food security cost at the view point of center finance expend from reform and opening of china was given. threely, the influnce factors of chinese food security under wto were analyzed thoroughly, and the new stratagem of food security - - big food and little grain ration was proposed, and the food security and its types were discussed. the article thought that ensureing the food security hi the reason cost is the process both food security control was improved and microcosmic foundation was intensified increasingly, that the moderation scale of chinese food security repertory, that the rules, which includes negative correlation alteration of agriculture proportion and modern, etc. must be followed, and that the project of water from south to north must give attention to two or more things water need of food produce ability and output

    認為中國糧食安全與成本優化的過程是一個不斷改進糧食安全調控工作的過程，也是使微觀基礎得以強化的過程；按照社會可承受2的糧食可供波動與控制糧食儲備成本的標準計算，中國糧食安全儲備的適度規模為48872千噸；應根據「農業比重與農業現代化的負相關變動」 、 「比較優勢與農業保護的平衡運用」 、 「大糧食消費與增值的備擇性」 、 「產業結構調整與糧食產能保護的兼容性」等要求建立與實施旨在謀求糧食安全與產業結構調整協調的評價指標體系；北方地區對中國糧食生產與增產具有很強的正相關性，然而它正遭受著越來越嚴重的水缺乏的影響；南水北調工程必須兼顧糧食產能的用水需要，以有效緩解糧食需求的相對穩定與糧食產量波動相對較大之間的矛盾，從而達到減少儲備、節約成本的目的。
  15. Managerial accounting introduces target costing, how to prepare financial budget, activity - based management, the balanced scorecard and economic value added measures, which coupled with incentive compensation systems have been developed to reflect the strategic requirements of management

    管理會計介紹了目標成本，如準備財務預算、作業成本管理、平衡計分卡和經濟增值方法，伴隨著獎金系統，已經發展成為反映經營管理戰略需要的工具。
  16. 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。
  17. 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。
  18. 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。
  19. First, the standard errors computed under the assumptionthat the error term is independent identical distribution will be biased. second, theassumption of independence is unlikely to satisfied. in the panel data analysis modelwith hierarchical structure, hierarchical effects, nested effects, time effects are seted. then the dissertation deduced parameter estimation and hypothesis test statistic andits probability distribution and analyze the hierarchical panel data set : eastern china, central china and western china are the top level, and the prc ’ s province, cities, and autonomous regions are bottom level

    然後針對目前面板數據分析過程中存在的兩方面問題，即一方面在利用面板數據模型進行分析時，標準誤差的計算是基於誤差項相互獨立並且同分佈的假設，如果誤差項是相關的將會造成估計有偏的後果;另一方面關于獨立性這一假設本身就難以滿足;提出多層嵌套面板數據模型，設定了層效應、嵌套效應以及時間效應參數，研究了多層嵌套模型的參數估計量和假設檢驗統計量及其分佈。
  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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