統一成本會計 的英文怎麼說

中文拼音 [tǒngyīchéngběnkuàijì]
統一成本會計 英文
uniform cost accounting
  • 統 : Ⅰ名詞1 （事物間連續的關系） interconnected system 2 （衣服等的筒狀部分） any tube shaped part of ...
  • 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...
  • 統一 : 1. （聯成整體） unify; unite; integrate 2. （一致的; 整體的） unified; unitary; centralized
  1. Secondly, the core conception of cognitive towards information science is " human as essence ", and bring forward that the information system is one that can boost up and magnify the existence value, ability and specialty of " human ", and provide users a system which is active and unforced, rather than force users to arduously adapt system. thirdly, from the visual angle of cognitive, information - seeking or information - using is a kind of cognitive behavior in essence. fourthly, cognitive style is the development trend of future information retrieve system, it can reveal the thinking - process of users during retrieving on - line, in order to help users to develop their knowledge configuration

    首先，認知觀可集成情報科學的相關領域，從而為形成統一、有效的情報科學提供體系結構；第二，情報學認知觀把「以人為本」作為它的核心觀念，提出情報系統設計的任務是要設計出增強和放大「人」的存在價值、能力和特長的系統，使提供給用戶的情報系統是一種積極自然，而不是要求他們花力氣去適應的系統；第三，從認知角度來看，情報查尋和利用從根本上說是一項認知行為；第四，認知風格將是未來情報檢索系統的發展趨勢，這樣可以揭示聯機檢索過程中的用戶思維過程，以便有助於用戶知識的發展；第五，知識的進化與認知活動有密切關系，人的知識結構對外來信息的吸附、同化、選擇、建構和實現社會化的過程，其實就是知識的進化；第六， 「知識結構」將成為情報學認知觀研究的重點。
  2. The author holds that the conservatism principle is a kind of accounting reflection modes that is formed from the uncertainty in accounting, that conservatism principle adopting the reflection mode agglutinated with rational and unrational reflection mode to uncertainty in accounting is the essential reason for it ' s inherent logic inconsistency, that accounting system adopting different disposal procedure and reflection mode to uncertain economic businesses is the material exhibition of the principle ' s inherent logic inconsistency

    本文認為，謹慎性原則是應會計中的不確定性而形成的會計反映模式，對會計中的不確定性採取理性與非理性相互膠合的反映模式是其本身形成內在邏輯不一致性的本質原因，而會計系統對不同質的不確定性經濟業務採取不同的會計處理和反映模式是謹慎性原則內在邏輯不一致性的具體表現。
  3. 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。
  4. Specific measure is social insurance device unite to enterprise and worker according to fixed computational cardinal number and extraction scale collect emeritus fee, form the emeritus fund that consolidates management by social insurance device, extend according to the real need of emeritus charge again retired worker, in order to change emeritus charge complete by the practice of this company load, solve company load thereby the problem of emeritus charge attach too much weight to this and too little weight to that, the equal competition that is an enterprise creates a condition

    具體辦法是社會保險機構按照一定的計算基數與提取比例向企業和職工統一徵收退休費用，形成由社會保險機構統一治理的退休基金，再按照退休費用的實際需要發放給退休職工，以改變退休費用完全由本企業負擔的做法，從而解決企業負擔退休費用畸輕畸重的問題，為企業的平等競爭創造條件。
  5. Following, on the basis of above - mentioned theoretic analysis this thesis points out that the inherent logic contradiction in conservatism is the essence of its paradox. because conservatism itself possesses unavoidable inherent logic inconsistency, a great deal of contradictions and conflicts were brought about in accounting system in the application iv of conservatism to accounting system. it may be said, these contradictions and conflicts are the representation of the conservatism ' s paradox

    接下來，筆者在上述理論分析的基礎上指出，謹慎性原則本身的內在邏輯矛盾是形成其悻論的本質內容，正是由於謹慎性原則本身具有不可避免的內在邏輯不一致性，才使得其運用於會計系統中產生了諸多矛盾和沖突，可以說，這些矛盾和沖突是謹慎性原則悼論的外在表現。
  6. Specific measure is, change enterprise loses a this business severally the method of emeritus cost, change to be united to enterprise and worker according to fixed computational cardinal number and extraction scale by social insurance device or tax authority collect emeritus fee, form the emeritus fund that consolidates management by the society, the emeritus charge of company worker extends directly by social insurance device, or entrust bank, post - office generation hair and entrust an enterprise to extend, in order to achieve balanced with the emeritus expense burden that reduces an enterprise, the equal competition that is an enterprise creates a condition

    具體辦法為，改變企業各自負擔本企業退休費的辦法，改由社會保險機構或稅務機關按照一定的計算基數與提取比例向企業和職工統一徵收退休費用，形成由社會統一治理的退休基金，企業職工的退休費用由社會保險機構直接發放，或委託銀行、郵局代發以及委託企業發放，以達到均衡和減輕企業的退休費用負擔，為企業的平等競爭創造條件。
  7. 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。
  8. With the shaping of new national accounting system, mid and small private enterprises are faced with the problem of transference of accounting system from the former one to the new standard

    摘要隨著我國新的會計制度體系的基本形成，為數眾多的民營企業面臨著要從執行原來的行業會計制度轉為執行更加規范、統一的新會計制度的問題。
  9. 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。
  10. Because of last a century industry revolution is with the technology creative since behave type history precept for educating the glorious material civilization of with spiritual civilization, again making the nature ecosystem the environment suffering the bigness wound ; face with the large quantity that economic development mode consume the nature resources, break the ecosystem environment to price to give the our country small town developments of a nice bit of inside the negative influence that bring before, if over - emphasize in the moment economic " performance ", the regardless of farsighted ecosystem is equilibrium, and escape from to be the ground seriously economy, culture foundation with same mode of term, blindness mimicry of nature geography, because of but cause the native special features and traditional culture to lose, image one, thousand an etc. of cities ; with the same mode of term, blindness mimicry of nature geography, because of but cause the native special features and traditional culture to lose, image one, thousand an etc. of cities ; people who reply 21 century pursue the whole body heart the health the life style that develop relation towards publicly exist with movable environment request more and more of high and rigorous challenge, this lesson " inside small town environment design way of thinking research ", then " insist put can into practice keep on develop strategy, exactitude handle economy with population, resources, environment, improvement ecosystem environment with beautify to live the environment, improvement public facilities is with the social welfare facilities. found to produce the development hard, life wealthy with the leading that the good civilization of ecosystem develop the road " for total thought, then " unify programming, reasonable layout, is proper because of the ground system, each have special features, protect farmland, beautify environment, synthesize development, kit developments " for the basic way, regarding related research result of domestic and international expert ' s scholar as draw lessons from, then " create to set up clean, beautiful, quite and public environment, outstanding character image, expand the region ecosystem the vogue, and promote the economic society and environment can keep on developing, and realize the economy develop to win with environmental protection double " for design the target

    鑒于上一世紀產業革命和科技創新既為人類造就出輝煌物質文明和精神文明，又使自然生態環境遭受到巨大創傷的歷史教訓；面臨以往以大量消耗自然資源、破壞生態環境為代價的經濟發展模式給我國相當多的中小城鎮建設帶來的負面影響，如偏重眼前經濟「效益」 ，不顧長遠生態平衡，嚴重脫離當地經濟、文化基礎和自然地理條件，盲目模仿同一模式，因而導致本土特色與傳統文化喪失，形象單一，千城一面等；應對21世紀人們追求全身心健康發展的生活方式對公共生存與活動環境要求越來越高的嚴峻挑戰，本課題「中小城鎮環境設計思路研究」 ，以「堅持實施可持續發展戰略，正確處理經濟同人口、資源、環境的關系，改善生態環境和美化生活環境，改善公共設施和社會福利設施。努力開創生產發展、生活富裕和生態良好的文明發展道路」為總的指導思想，以「統一規劃、合理布局、因地制宜、各具特色、保護耕地、優化環境、綜合開發、配套建設」為根本方針，以國內外專家學者相關研究成果為借鑒，以「創建清潔、優美、寧靜的公共環境，突出個性形象，弘揚地域生態風尚，促進經濟社會與環境可持續發展，實現經濟發展與環境保護雙贏」為設計目標。並緊緊圍繞這一目標對中小城鎮的街區環境設計、建築特色設計、建築形象設計、自然環境設計、藝術形象設計、廣場景觀設計、住宅小區設計、生態環境設計、文化建設以及總體環境設計的定位等，展開了具體的思路研究與探討。
  11. A good accounting system, computerized or manual, includes four features : control, compatibility, flexibility, and a favorable cost / benefit relationship

    好的會計系統，無論是電算化還是手工化，都具有以下四種特徵：可控性、一致性、靈活性和有利的成本效益關系。
  12. And analyzed and settled the problems of control system in debugging and producing. success in change of high - speed have brought large economic and social benefits ! the succeed example of low cost automation are provided for the decision and popularization and implementation of changes for old equipment in pangang corporations

    攀鋼線材廠線材軋制高速化的改造成功，具有很好的經濟和社會效益，特別是該項目的低成本自動化設計方案為自動化控制系統在攀鋼及相似企業中舊設備改造時的決策、推廣、實施提供了一套較為有效的、可供借鑒的方法和模式。
  13. This article is based on the comprative study of the system on legal education and the forming of legal profession community in major legal system, from the present conditions such as the weak foundation of legal education and the diversity of back ground knowledge > custom of thinku ^ institution of permitting persuing this profession and so on, in order to form the community of legal profession in china, i raise my suggestion as follows : first, we must establish the conception of forming legal profession community, foster the lofty feeling on persuing this profession and the significance feeling on persuing this mission among the community members ; second, we must reform the train model of legal education, just as promoting the stratification of legal education, standerdizing the type of legal education, scientific planning the train scheme ; third, optimizing the content of legal education, attaching importanca to the theory of law, cultivating the conception of legality and the humanities quality and the professional ethics ; forth, recommending the teaching method, on the one hand, we enrich the traditional lecture method, on the other hand, we tolerant the case method ; finally, we must continuously carry out the way of boding the unified judical examination, at the same time, i put forward some suggestions on improving the unified - examination institution

    本文在對大陸法系和英美法系主要國家的法律教育和法律職業共同體養成制度進行比較研究的基礎上，針對我國法律教育基礎薄弱、法律職業成員內部在知識背景、思維習慣及準入制度等方面參差不齊的現狀，從在目前中國社會培養法律職業共同體這一根本目標出發，提出在我國養成法律職業共同體必需在教育觀念上樹立培養共同體的意識，培養共同體成員的職業崇高敢感和歷史使命感；在培養模式上規范法律教育的類型、提升法律教育的層次、科學設計人才培養方案；在教學內容上，必須致力於培養學生優化的綜合素質，包括理論素質、法治素質、人文素質、職業道德素質等方面；在教學方法上，提倡在傳統的講授法的基礎上豐富和嫁接案例教學法；在法律職業的準入制度上，應繼續推行統一的司法考試制度，並對這一制度提出了大膽的重構設想，以期對構建法律職業共同體的養成制度具有一些借鑒意義。
  14. Stock was born more than 300 years ago. though there are more classical stock investment theories, those theories which apply morden arich to analyze the stock market with date triumplantly cannot be seen usually. this paper combination : the system engineering theories, the stock certificate investment theories, the statistics theories, the western economics theories. and the finance accounting theories, independence to bring up : the method of the coefficient change of the frame of reference, the energy theories of the stock market. and excerpt the analysis method of expectation - effect

    本文結合：系統工程、證券投資、概率論與數理統計、西方經濟學與財務會計學等理論，提出了：參照繫系數變動法，能量理論；引用了期望效用分析法以及即將撰寫的中值股票理論，股市風險理論等組成一個完整的股市預測與分析系統，希望為廣大股民提供一種簡單實用、準確及時的分析工具。
  15. The college possesses one national key research base of humanities and social sciences - " the center for agricultural and rural development " ( co - built with other colleges and institutes ), four research centers - the center for technological innovation and industry development, the center for innovation and development, the center for human resources and strategic development, and the institute of real estate research, and twelve research institutes - the institute of management science and information system, the institute of management engineering, the institute of human resources management, the institute of finance and accounting, the institute of business organization and strategy, the institute of marketing management, the institute of decision and optimization, the institute of enterprise investment, the institute of tourism, the institute of hospitality management, the institute of agricultural and rural development, and the institute of township enterprise and small town development, the college has scored brilliant achievements in scientific research

    學院擁有一個國家級人文社科重點研究基地"農業現代化與農村發展研究中心" ；七個校級交叉學科研究中心：浙江大學技術創新與科技產業發展研究中心、浙江大學人力資源與戰略發展研究中心、浙江大學創新與發展研究中心、民本經濟與管理研究中心、浙江大學房地產研究中心、浙江大學資本市場與會計研究中心、企業成長研究中心；十二個研究所：管理科學與信息系統研究所、管理工程研究所、人力資源管理研究所、財務與會計研究所、企業組織與戰略研究所、營銷管理研究所、決策優化研究所、企業投資研究所、旅遊研究所、飯店管理研究所、農村經濟發展研究所、鄉鎮企業與小城鎮發展研究所。
  16. Flexible assembly is becoming more and more important in manufacturing of nowdays. breaking through the limitation of the conventional thinking, we try to provide a comprehensive range of the value - added engineering services to achieve innovative manufacturing assembly solutions that deliver the highest productivity at the lowest cost. the assembly robot development project provides a good opportunity for us to fulfill this object

    現在柔性裝配系統在製造業中變的越來越重要，開發一些具有通用性、附加值高的單元設備來滿足製造業裝配作業的需要，設計一種低成本而且能夠擁有高生產率的具有創新思想的裝配方案，在生產實際中具有廣闊的推廣價值，本裝配機器人項目為實現這個目標給我們創造了一個很好的機會。
  17. In short, the innovations of this research can be concluded as fomowings : ( 1 ) to take the lead in applying the newest data mining technique based - on the artificial intelligence in the traditional apparel expenditure behavior, which is not only unique in angle of view but also creative in the research methodology ; ( 2 ) to integrate each aspect of the household apparel consumption decision - making behavior within one system, then to apply the outcome into market practice ; ( 3 ) to take use of both the traditional statistic methods and data mining technique based - on hml to analysis apparel consumption decision - making behavior, which learn from others " strong points to offset one ' s weakness and achieve mastery through a comprehensive study of the subject

    具體邇一言，本研究的創新之處可以歸納為: （ 1 ）率先將基於人工智慧的數據挖掘最新技術和成果應用於傳統的服裝消費行為的研究，不僅視角獨特而且在消費行為研究的方法論上有所突破。 （ 2 ）利用數據挖掘工具將家庭服裝消費行為的各個方面進行了系統的整合研究，突破了傳統研究的單一性和局部性，從而挖掘真正代表消費者購買傾向的規則和模式，並將研究結果應用於市場實際操作加以驗證，實現理論與實踐的結合。 （ 3 ）將以數理統計為中心的傳統統計方法與以市場數據為中心的數據挖掘技術方法交叉應用於服裝消費行為的實際問題研究，取長補短，融會貫通。
  18. 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。
  19. For saving driver ics ' power consumption and cost, this research proposes a novel display pixel design with integrated charge pump circuits. the proposed display pixel design can supply driving voltage more than double the input voltage to display pixels. there are two advantages for this developed novel pixel design. first, the power consumption of the panels with the proposed novel pixels can be reduced due to the lower voltage on data lines. second, the high voltage driver ics are not necessary, such that the cost and power consumption of the corresponding driving systems can be diminished. from the simulation results, the pixel voltage indeed could raise to more than double input voltage by this proposed design. in addition, the pixels with charge pump circuits also retrench about half power consumption than the conventional display pixels

    為了節省面板電路驅動晶元的功率損耗以及製作成本，本研究提出一種新的像素電路設計，而在設計中將會融合電荷泵電路.利用這種電路設計的像素可有效地將像素電極上的驅動電壓提高到輸入電壓的2 3倍以上.此像素電路設計具有兩個優勢:第一，可以有效降低顯示面板的像素功率損耗;第二，不需高電壓的面板電路驅動晶元，因此可節省晶元的成本及功率損耗.由模擬結果可知，像素電極上的驅動電壓確實可由此像素電路設計而提高到輸入電壓的2 3倍以上;而像素的功率損耗也可有效地降低，約為傳統像素的1 / 2
  20. Based on the systemic analysis on all the working contens, we grasp the first hand data through investigation, then introduce the theories of technological ( manufactdring ) cost, technique economics and management principle as the academic coach and analyze the economic characte of a1l the working contents qualitatively and quantificationally by the system research means. at the same time, we define the method and index of qualitative and quanitative analysis after studying the influence to aviation enterprise tcchflological management economical character by adopting world advanced manufacturing technology finally t8king cac as an example, this thesis explains how to develop the application wor of economical study during technological management in aviaton entcrpnse

    在對其各項工作內容進行系統分析的基礎上，通過調查了解掌握了第一手資料，以成本會計學、技術經濟學、管理學等有關理論為指導，運用系統研究的方法對航空企業工藝各項工作內容的經濟性進行了定性和定量的分析，同時，以發展的眼光，對實施世界先進製造技術將給航空企業工藝經濟性帶來的影響進行了分析研究，確定了經濟性定性分析和定量分析的方法和指標，給出了航空企業工藝經濟性水平評價的模型。
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