環境成本會計 的英文怎麼說

中文拼音 [huánjìngchéngběnkuàijì]
環境成本會計 英文
environmental cost accounting
  • 環 : Ⅰ名詞1 （環子） ring; hoop 2 （環節） link 3 （姓氏） a surname Ⅱ動詞（圍繞） surround; encircle;...
  • 境 : 名詞1 （疆界; 邊界） border; boundary 2 （地方; 區域） place; area; territory 3 （境況; 境地） co...
  • 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...
  • 環境 : environment; surroundings; circumstances; ambient; closeness; ambience; ambiance; atmosphere
  1. Six foundation works : first, projects to prevent flood, avoiding huai river overflow again ; second, projects of comprehensive traffic, perfecting the highway, railway, waterway and aviating traffic network ; third, ecological environmental protection project to improve peoples living conditions and strengthen environmental ecological construction progressively ; fourth, construction of " digital fuyang ", realizing datamation of product design, automation of production process, and electronization of commercial market ; fifth, sincere project of fuyang, advancing all kinds of sincere institutional improvement of same trade, forming morals based on sincerity, and personal integrity ; sixth, talents market project, developing human resources diversely

    六項基礎工程：一是防洪保安工程，切實根除淮河心腹之患；二是綜合交通工程，完善公、鐵、水、空綜合交通網路；三是生態環保工程，改善人居生活條件，加強環境生態建設；四是數字阜陽工程， .逐步實現產品設計數據化、生產過程自動化、營銷商務電子化；五是誠信阜陽工程，推進各類同業誠信制度建設，形成誠信為本、操守為重的社會風尚；六是人才強市工程，多方位開發人力資源。
  2. 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。
  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 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。
  5. 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。
  6. In chapter 1, the western audit theories on risk factors about fraudulent behaviors, the " gone " theory and the iceberg structure theory are introduced and analyzed ; further, the achievements of the researches on the fraudulent behaviors by the american independent audit scholars and professionals are systematically discussed, including the development process of the usa ’ s researches on the fraudulent audit, the researches on the process of the usa ’ s audit standards setting, the researches on the sticking point analysis of these behaviors in the usa ’ s stock market and so on. the above introductions and analyses are made in order to explore the rule of the fraudulent behaviors, the environments and the characteristics of the behaviors in the western capital markets, especially the recently important accounting fraud cases in the usa ’ s

    在第一章「國外審計界對舞弊行為的理論研究」中，介紹並分析了西方審計理論界揭示舞弊行為的舞弊風險因素理論、 「 gone 」理論、冰山結構理論;系統說明了美國獨立審計界對舞弊行為的研究成果，包括美國獨立審計界對舞弊行為研究的發展過程、美國舞弊審計準則的制度變遷狀況及美國證券市場中舞弊行為的癥結分析;探索了西方資本市場中舞弊行為的規律性、環境線索和舞弊行為特徵，並對美國近期發生的重大會計舞弊案件進行了剖析。
  7. 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。
  8. Taking account of the social, cost and environmental factors, the current pumping station design represents the best solution

    -考慮到社會成本和環境方面的因素，抽水站的現有設計是最佳的設計。
  9. Secondly, he should analyse value structure of corporation ' s basic operation and reengineer account system that can provide entire and accurate information about action. this is foundation that management control accounting system can carry effect into execution

    其次在內部環境基礎上分析公司基本活動的價值構成，設計以價值為基礎的能全面準確反映信息並能控制價值驅動因素的會計系統，這也是管理控制會計系統能有效發揮的基礎。
  10. The author holds that activities of government environmental audit should include compliance audit of environmental policies, audit of non - environmental policies, audit of environmental and non - environmental designs, audit of systems for environmental management, audit of fund for environmental protection, audit of investment in environmental protection projects and the construction of the projects, etc. this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit. since there are little study of environmental audit performed by internal auditing staff and public auditors, the author merely provides some perspectives to the contents of them

    鑒于內部環境審計和社會環境審計在我國尚未開展，有關的研究也較少，作者僅對內部環境審計和社會環境審計的內容提供了一些思路，如內部環境審計應該包括合規性審計、污染預防審計、產品審計、財產使用審計、製造、貯存和處置審計、環境負債審計、環境管理系統審計和環境項目成本效益審計等內容，而環境系統審計、環境報告審計和對企業環境責任報告的審計應納入社會環境審計的內容。
  11. The concept of the " sustainable design " of human settlement must be regional to make it qualify the characteristics of chinese regional culture and come into being the most pervasive sense of cultural identification, and then really melt it into the chinese regional ordinary behavior and stir up the " sustainable development "

    人居環境「可持續設計」概念必須本土化，以使其具有中國地域文化特點，以期形成最普遍的文化認同感，從而使人居環境「可持續設計」概念真正融入本土成為中國社會日常生活行為的規范，進而得以策動真正意義上的「可持續發展」 。
  12. The discussion of cultural construction mode in baibuting community is developed as following : the first part presents author ' s motivation in carrying out the research, defining some concepts and introducing a few common modes of cultural construction in urban communities. the second part is a detailed description of fundamental ideas and content, advocating the notion of " human oriented, moral centered, law abiding, trying to creating a modern community with the capacity of sustainable development ", introducing its unique homestead culture. the third part sets forth the innovation of community culture construction modes in baibuting community : in order to create a, human - oriented community culture, establish a peaceful and content environment for the socialism ideology, the baibuting community made innovation on community management system ; by the analysis of the occupational statistics and object groups, the author found out that most of residents come from the middle class ; then, the author gives the definition of middle class and its general features in a sociological perspective ; finally, the thesis analyses the characteristics of the community residents " pursuit of culture and the harmonious development of community culture in aspects like value system, consumption habits, cultural needs

    本文通過理論學習，對百步亭花園社區文化建設的模式進行了探索研究，在現狀調查過程中，筆者發現百步亭的社區文化建設之所以成功，除了開發商和物業管理中心的組織建設外，還有小區居民的積極參與合作，三者密不可分，而這又與居民所屬的階層文化訴求密切相關，於是，本文就百步亭社區文化建設模式作了論述，思路如下：文章的第一部分：提出本文研究的緣起，並對一些與本文有關的概念作了界定，還介紹了幾種城市社區文化建設的一般模式；文章的第二部分：介紹百步亭花園社區文化建設模式的基本思想和內容，提出了「以人為本、以德為魂、以法為行，努力創造可持續發展的現代文明社區」的口號，並介紹了其獨具特色的家園文化；文章的第三部分：對百步亭社區文化建設模式的創新作了論述：百步亭社區為了營造以人為本的社區文化，構建社區安居樂業工程，為社會主義思想道德體系提供良好的社會文化環境，在社區管理體制上作了創新；還通過對百步亭社區居民的職業統計，來源群體，分析出其從屬的社會階層主要是社會的中間階層；再次，從社會學角度，定義了中間階層及一般特徵；最後從價值觀、認同感，消費觀念、文化需求等方面，分析了其文化訴求的特徵和與社區文化的協調發展；文章的第四部分：從整合功能和導向功能兩方面總結了百步亭社區文化建設的社會效應；並對百步亭社區文化建設模式的不足提出了意見和建議。
  13. Seeing from the point of global management practices, the core competitiveness of insurance company includes the factors of management, technique, system etc. but we must consider about the special industry backgrounds, culture, tradition and their management practices, this article use the inside human resource management of ping ' an as case, combining with the restructure of literae spirit, theory of corporate culture, benchmarking theory, the special characters of insurance operation. finally, compared with some mature foreign practices of hrm such as career development plan, kpi performance evaluation, stimulation mechanism, importation of international professionals etc, this article gives out analyses. then it uses them as analysing frame, gives out ping ' an ' s workable measures

    從全球企業管理發展實踐來看，保險業核心競爭力的形成包括管理、技術、制度環境等很多方面的因素，但基於保險公司特殊的行業背景以及一國所特有的文化和傳統及其各自的管理實踐，本文以平安保險公司內部的人力資源管理為研究對象，結合目前中國社會中的人文精神重構、企業文化理論、人力資源管理中的標桿瞄準理論、保險業特殊的經營特點，從理論到實踐，對比國外比較成熟的一些人力資源管理方法包括職業發展計劃、 kpi績效評估法、分配激勵機制管理、引入國際化人才等方法作為加強人力資源管理的主要方法，並以此為分析框架深入結合平安保險的實際情況得出結論，比如說建立平安企業文化、對管理人員的區分激勵、一線員工的后線平臺搭建等微觀執行指標分解，在文章的最後從宏觀上提出強化執行和建立學習型人力資源管理機制的方法。
  14. In consideration of the characteristics of ecological environment water supply, the opportunity cost method is adopted to calculate its shadow price, and a method is put forward for calculating the economic benefit of ecological environment water supply on the basis of the economic benefit from agricultural irrigation based on the level of guarantee of water supply to water consumption departments on the lower reaches of rivers

    摘要針對生態環境供水的特點，採用機會成本法分析生態環境供水經濟效益並計算其影子價格；並根據河流下游各用水部門供水保證程度，提出藉助農業灌溉經濟效益計算生態環境供水經濟效益的方法。
  15. At first, the author shows the accounting ethics which has been studied all over the world and the theoretical and practical significance of accounting ethics research ; and makes clear the definition and targets of accounting ethics and poses six postulates for accounting ethics research. the author holds that accounting morality is what accountants should behave in the stakeholder ; while accounting ethics is not only what accountants should behave in the stakeholder, but also what accountants behave actually in the stakeholder ; the targets of accounting ethics are : moral reasoning about accounting environment, accounting institution, accounting behavior. the postulates of accounting ethics include : the postulates of scarceness of resource, environmental uncertainty, incomplete information, positive transaction cost, bounded rationality social human, opportunism

    首先對國內外會計倫理研究現狀進行了回顧，說明了會計倫理研究的理論意義和實踐意義，明確了會計倫理的定義和研究對象，提出了會計倫理研究的六大假設，認為會計道德是指會計人員在企業各利益關系者之間的行為應該如何，而會計倫理既包括會計人員在企業務利益關系者之間的行為應該如何，還包括會計人員在企業各利益關系者之間的行為事實如何；會計倫理研究對象包括對會計環境、會計制度和會計行為進行倫理推理；會計倫理假設包括資源稀缺假設、環境不確定性假設、信息不完備假設、交易成本為正假設、有限理性社會人假設和機會主義假設。
  16. The panels discussed the paper re. target of re contribution to the electricity demand, environmental and social benefits associated with the use of re other than cost considerations, access to the existing electricity grid by re producing organizations companies in the context of the 2003 interim review of the schemes of control agreements and a concrete timetable for development and wide - scale application of re

    兩個事務委員會討論載述以下各項事宜的文件：可再生能源發電量占電力需求的目標比率除成本因素外，使用可再生能源對環境和社會的效益可再生能源生產機構公司在2003年管制計劃協議中期檢討的范疇下使用現有的供電網路以及發展和大規模應用可再生能源的具體時間表。
  17. The panels discussed the paper re. target of re contribution to the electricity demand, environmental and social benefits associated with the use of re other than cost considerations, access to the existing electricity grid by re producing organizationscompanies in the context of the 2003 interim review of the schemes of control agreements and a concrete timetable for development and wide - scale application of re

    兩個事務委員會討論載述以下各項事宜的文件：可再生能源發電量占電力需求的目標比率；除成本因素外，使用可再生能源對環境和社會的效益；可再生能源生產機構公司在2003年《管制計劃協議》中期檢討的范疇下使用現有的供電網路；以及發展和大規模應用可再生能源的具體時間表。
  18. Firstly, this part discusses the factors of environmental accounting, and then puts forward the opinion of author on recognition of the factors discussed before. the fourth part concerns the measurement of environmental accounting. owing to the particularity of the contents of environmental accounting, it differs from the traditional accounting on measuring theory and measuring means

    在本部分中，先對環境資產、環境負債、環境權益、環境成本、環境收益等環境會計要素進行討論，對其定義、特點和分類進行了分析，然後就以上各項要素的在環境會計中的確認提出了自己的設想。
  19. Flow cost accounting has been developed in response of the criticism from ecology, which relieves pressure on the environment and cuts costs by the measures of flow management and at the same time improves economic and environmental efficiency

    摘要流轉成本會計是為回應生態學方面的批評而發展起來的，它通過流量管理的手段減輕環境壓力和降低成本，同時提高經濟效率和環境效率。
  20. Integrating the management of environmental costs in the domain of environmental accountancy with marketing of enterprises so as to make our enterprises more competitive in the world market after china ' s entry into wto

    4 、將環境會計中環境成本管理與企業市場營銷結合起來。以使加入wto后我國企業在國際市場中更具競爭力。
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