現時成本會計 的英文怎麼說

中文拼音 [xiànshíchéngběnkuàijì]
現時成本會計 英文
cca
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 時 : shí］Ⅰ名1 （比較長的一段時間）time; times; days:當時at that time; in those days; 古時 ancient tim...
  • 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...
  • 現時 : now; at present
  1. According to heat balance theory, we calculate three kinds of average temperature of solar energy preservation pigpen in the coldest month. we analyze economic, social and zoology benefit of pigpen by dynamic cash analytic method and draw conclusion that we can increase pig ' s growth, diminish consuming of feedstuff, decrease raising cost, increase farmers " income. improve agricultural zoology environment by adopting solar energy preservation pigpen which is an item with economic, social and zoology benefit

    對太陽能保溫豬舍的保溫性能、吸收太陽能的能力進行了定量計算和分析；根據熱平衡原理，計算出三種太陽能保溫豬舍在最冷月份時合內的平均溫度；採用動態現金分析法對豬舍的經濟效益、社會效益和生態效益進行了分析，得出採用太陽能保溫豬舍，能加快豬的生長，減少飼料消耗，降低飼養成本，提高農民收入，改善農業生態環境，是經濟效益、社會效益、生態效益一舉多得的項目。
  2. The mathematical model by which the forming time can be precisely calculated is ratiocinated. this model shows that in sls the scanning " delay " phenomenon can make the actual forming time greatly exceed the theoretical time, and the total number, total length of the scanning lines and the scanning speed have different effects on the scanning " delay "

    本文推導出了sls成型時間精確計算的數學模型，該模型顯示在sls加工中的掃描「延時」現象會造成實際成型時間遠遠大於理論時間，並且掃描線條數、掃描線總長和掃描速度對掃描「延時」有不同程度的影響。
  3. 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。
  4. The author think abc accounting is in line with accounting system on the whole. on the other hand, some conflicts with current accounting convention also exist

    作業成本會計在我國企業財務會計中運用是可行的，總體上是符合會計制度的，但同時它又與現行會計慣例存在一定的沖突，也是至今難以廣泛應用的癥結所在。
  5. The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be made. therefore, out sprouts this thesis which aims to establish an accouting system for the impairment of assets. this paper analyzes the essence of impairment from two aspects and arrives at a conclusion that the impairment of an asset is the carrying amount of an asset which may not be recoverable

    本文第一部分首先從經濟學與會計學角度對資產減值的本質予以剖析，指出資產減值的本質是資產的現時經濟利益的預期低於原記賬時對利益的評估值，在會計上則體現為可收回金額低於資產歷史成本，是不同環境下對同一資產進行計量時所產生的計量差異；並剖析了資產發生減值的原因。
  6. However some problems have exposed as well - employees " indifference in break - even cost, imperfect institutions of cost evaluation & cost control, cost accounting of workshop departed from that of the whole factory, false cost statistics, nonstandard materials management leading to out - of - control cost, man - hour and material quotas without restriction, financial executives with low abilities in general

    但也存在一些突出問題，如企業員工成本意識薄弱，成本考核、監督制度不完善，廠級成本核算與車間成本核算脫節，成本失真現象比較嚴重，物資管理缺乏規范化而造成成本失控，工時及材料定額不完善而缺乏約束力，從事財務管理會計人員的素質普遍不高等等。
  7. Some related techniques and applications on supply chain are described. through studying the order - decomposing process simulation, this dissertation defines the two agent classes : coordination & resource agent, maps the order - decomposing process into a real - time control process formed by a group of agents, proposes finite state machine as a kind of ideal modeling approach used to analyze the real - time control process, describes the conversation rules of agent conversation classes, identifies agents & conversation rules and develops the conversation models by using the framework provided by jafmas, jdk1. 1 integrated development environment & java. according to the structural characteristics, this dissertation transforms the optimization of series supply chain design into multi - stage decision - making problem and develops an optimization model for it

    在對國內外供需鏈研究與應用進行大量調研分析的基礎上，本文給出了供需鏈的定義；闡述了供需鏈管理范疇的內涵、外延及其管理目標；綜述了供需鏈研究的現狀；在對訂單處理流程分析的基礎上，定義了兩種代理類：協調代理和資源代理，創見性地把訂單分解?匹配過程映射為一個由多個代理組成的實時控制過程；針對實時控制過程瞬時狀態難以描述的特點，本文首次把有限狀態機fsm應用到訂單分解?匹配過程中，用以描述代理會話類的會話規則；在jafmas平臺上，利用jdk1 . 1集成開發環境以及面向對象編程語言java設計了jafmas的面向對象代理模型，實現了代理會話規則的有限狀態機模型。
  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 inner and self control of human being are more effective than any other outer control, so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation. with the coordination and guidance as the main aim, internal equilibrium system introduces motivation and implies " motivation & restraint ", it is suggested that the practical internal equilibrium system should be established on the basis of inve stors, managers and common employees and perfect corporate governance system. in addition, the paper concerns some points in implementation of internal equilibrium, such as how to reform the mode of current accounting system, how to extend the function of internal audit and how to motivate human behavior through budget management

    其新穎之處為解決當前企業面臨最大問題「搭便車」和「代理成本」問題，提供了設計思路：以激勵機制為核心，在制度基礎上實現「激勵相容」 ，以「市場鏈」為紐帶的業務流程再造，把人的管理與財和物的管理結合起來；最後本文論述了內部制衡的實施是新經濟時代的要求，在實施中關注的問題：變革現行會計「見物不見人」的核算模式、擴大內部審計職能、提高預算管理的激勵作用等。
  10. The current accounting income, which is accommodating with the accounting goal of the industrial age, is set as a mode confirming income based on historical cost principle, realizations principle and matching principle

    現行會計收益模式是以歷史成本原則、實現原則和配比原則為基礎的收益確定模式，與工業時代的會計目標相適應。
  11. The primary difficulty in this text is to the choice of the pricing method of the assets based on the value theory. the study on this question contributes to looking for the rule of development of the historical cost measures attribute, even whole assets measure

    本文以價值論對資產計價方法的選擇進行評價，有助於探求歷史成本計量屬性乃至整個資產計價的發展規律；同時，本文也從會計學本身的理論和實踐等多個角度研究了各種計量屬性現實存在的必要性。
  12. Based on the specilized production of interim products, this paper mainly focuses on the study of two aspects, dealing with the problems such as incompleteness and improperness of costing, inefficient cost controlling, etc. this paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing ; discusses the demand of financial management development and accounting information quality in the era of knowledge economy ; puts forward a viewpoint that business credits are the excess value in human recourses ; conducts a study on the characteristics of shipyards ’ production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity, pertinence and poor readability ; and brings out delimitation cost calculation method in terms of batch parts method, thereby enrichs the contents of human resource capital calculation and quality costing of shipbuilding in accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries, this paper carries out the research of the

    因此，本文基於中間產品專業化生產，針對中國船廠成本核算內容不完整、核算方法不適應，成本控制效果差等問題著重進行了兩方面的研究工作。提出適應中間產品特徵的分層成本計演算法，完善成本核算內容。探討知識經濟時代財務管理發展要求和會計信息質量要求，提出商譽是人力資本超額使用價值的觀點，針對現代造船中間產品專業化生產所具有的特點，以及成本核算中客觀性和相關性差，可讀性不強等問題，研究了船廠生產組織特點和管理要求，提出了延伸于分批零件法的分層成本計演算法，拓展了造船人力資本和質量成本的核算內容。
  13. To realize business course and financial affairs check and calculation are linked, reflect the situation of the nostro - nostro account in real time, carry on controlling credit to the agent, control the business to carry out, realize such accounting functions as journal ledger, subsidiary ledger and cost accounting, etc., and offer it with the interface of the professional financial software, and really realize the business financial affairs integrated

    R5實現業務財務一體化。實現業務過程與財務核算聯動，實時反映往來賬情況，對代理商進行信用控制，並控制業務執行，實現總賬明細賬和成本核算等會計功能，並且提供與專業財務軟體的介面，真正實現業務財務一體化。
  14. The paper also conducted cost and benefit analysis that indicates the protection cost is very much higher in ipr protection in agriculture in china as compared with other countries such as the us and other western countries, this is a very important restricting factor for the patent and pvp application in china. besides, the paper also discussed the possibilities of the unified system like pct and upov for ipr applications to minimize the cost of application and maintainence. with support of survey data and developed models, the papers conclude with the priority area for ipr protection in agriculture in order is as follows : pvp, patent, trade secret, and trade marks

    同時，在大量檢索和設計調查問卷的基礎上，對我國農業知識產權保護的成本和效益進行理論分析，在對比其他國家專利和新品種保護成本的基礎上，分析出我國申請農業知識產權保護的成本和被侵權后的司法訴訟成本過高，影響了我國農業知識產權的申請和保護；此外，文章還就建立類似專利合作條約（ pct ）性質的國際植物新品種保護公約，以期在多國專利同時申請方面實現帕累托最優原則進行了理論探討，在此基礎上，文章進一步對比分析實施農業知識產權保護規則對我國農業技術貿易特別是國外直接投資可能帶來的影響進行，結果表明，強化農業知識產權保護，發展中國家會增加農業技術和產品的進口，發展中的大國更是如此；文章在調查問卷的基礎上提出了我國農業知識產權方面存在的問題和今後農業知識產權保護的目標體系和優先領域，農業知識產權保護的優先順序依次為：新品種、專利、商業秘密、商標和原產地。
  15. So, how to enhance the power of competition of chinese industry and companies is being the issue which the academia had to consider. while the modularity, being an effective method to resolve complicated system or product, has been used in the design 、 exploitation and the production of computer since 60s, 20 century, and has been applied the realm the industry of auto, architecture etc. this method is changing company ’ s notion, promoting resource been distributed and utilize reasonable, enhancing the power of competition of industry, and promoting the corporation between enterprises. in a word, as the developmental direction of industrial organization in 21 century, modularity is changing the structure of industry and enterprise, and will take us into a modularity age

    而模塊化作為一種解決復雜問題的有效辦法，從20世紀60年代在計算機電腦產業的產品設計、開發和生產中得到應用開始，已經被越來越多地應用到汽車、建築、網際網路通訊等諸多產業領域，它促進了社會資源的合理分配和利用，提升了產業的競爭力;推動了企業間的合作，有助於產品生產成本和交易成本的降低;加快了創新的速度，為消費者提供了更多具有個性化的產品和服務… …總之，模塊化作為21世紀產業組織發展的方向，正在改變著現存企業的經營理念，改變著產業的結構，並將我們帶入到一個模塊化的時代。
  16. Abstract : according to the analysis of two kinds of accounting basis for investment profit inhca and cca, it is pointed out that different accounting basis can result in cost differencethat affects the revision of telecom tariffs

    文摘:通過對歷史成本會計（ hca ）和現時成本會計（ cca ）兩種核算基礎上投資回收情況的分析，指出不同核算基礎會出現成本差異，進而影響郵電資費的制定。
  17. There is two things important on calculating eva. firstly it need to estimate the cost of the equity, then get the wacc ( weighted average cost of capital ) and the cost of the capital invested. secondly, some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively

    計算eva ，需要估算權益的成本，並由此計算出加權平均資本成本，最終確定資本投入的成本，另外，現有的通用會計準則扭曲了大量的價值創造活動，因而在計算eva時，也需要根據企業實際，對經營結果有重要影響的會計科目進行調整，以確保最終的eva能夠全面反映企業的經營效果。
  18. Since the accountancy came into being, the false conducts involved in it has been existing in any region, any country at any time 。 particularly such conducts are used under the conditions of capitalism and as the social and public product and global commercial language the false information of accountancy, that is false accountancy, has become a public threat and political problem and globalized hard nut

    自從會計產生以來，無論在任何國家、地域和時間都存在會計假帳，尤其在現代發達的資本市場條件下，作為社會公共產品和全球通用商業語言的會計信息虛假即會計假帳已成為各國社會公害、世界性難題和政治法律問題。
  19. Then the vvriter put fonvard total - cost leading strategy, concentration strategy on intemational market ; and fiom a long - term point of view, the vvriter put fonvard entirety strategy on domestic market and localization strategy on the intemational market the analyzes break through the method that regards strategy making as the extend of rolling plan undcttheplanningsystemoftiiinking, and break through 5 - year system of strategy time - unit this can meet the need of the strategic development fiom the view of enterprise life - cycle

    上述分析充分利用了波特行業結構模式，並通過swot法分析了優勢、劣勢、機會、威脅，進而提出了國內市場的總成本領先戰略、國際市場的集中戰略，以及從長遠看，國內市場的前向一體化戰略與國際市場的本土化戰略。這種分析論證突破了以往計劃思維方式下將戰略制定視同計劃的滾動延伸，並且在戰略時間單位上突破了以往的5年制，這也是從企業生命周期出發實現戰略發展的需要。
  20. Although i ' m a f. 7 student, i have studied account for two years. i got a c in account in ce. i can provide many past papers and practice papers. i hope you can consider my application. thank you

    本人為應屆高考生，現有修讀會計，同時，本人亦有為小學生補習，本人于會考會計科成績為c級，本人實在希望能獲得此補習機會，希望閣下能考慮本人的申請，謝謝。
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