高等成本會計 的英文怎麼說

中文拼音 [gāoděngchéngběnkuàijì]
高等成本會計 英文
advanced costs accounting
  • 高 : Ⅰ形容詞1 （從下向上距離大; 離地面遠） tall; high 2 （在一般標準或平均程度之上; 等級在上的） above...
  • 等 : Ⅰ量詞1 （等級） class; grade; rank 2 （種; 類） kind; sort; type Ⅱ形容詞（程度或數量上相同） equa...
  • 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...
  • 高等 : higher; advanced; high; of a higher level高等哺乳動物 higher mammal; 高等法院 high court; 高等教...
  1. Special training course still has a lot of, for instance this professional course, still have relevant cocurriculum, the main special training course of financial management is fundamental accounting, intermediate financial management, senior financial management, as to cocurriculum much, cost accountant, supervise an accounting, tax law, economic standard is waited a moment

    專業課程還有很多，比如本專業的課程，還有相關的輔助課程，財務治理的主要專業課程就是基礎會計學，中級財務治理，高級財務治理，至於輔助課程就多了，成本會計，治理會計，稅法，經濟法等等
  2. Metropolitan circle is the result of industrialization and urbanization, which is the embodiment of centralization and radialization when the metropolis is developing to a certainty, in order to advance the space and economy to conform, to form a corporate area, fabricating the new type of metropolitan circle in which the metropolis is the core is new topic for discussion of innovative space structure of the big ciry this paper combine the theory expatiation and demonstration analysis with comprehensive and new statistics data, and theory model, and discusses the all - around regional development in chengdu area from a new angle, ie : using space structure model of metropolitan circle to develop the overall enhancement of strength in chengdu first, the thesis defmitudes the concept, connotation, and character of metropolitan circle, after that, it discusses the formative mechanism of metropolitan circle from the factors such as market, institution and ect moreover, from the practice of metropolitan circle ' s development in ho me and abroad, it summarizes the significance of the metropolitan circle form for the economic and social development, as well as the experience for reference and the problems we should pay attention to = based on these theories and practice, it brings forward the necessity and strategic significance of building metropolitan circle in chengdu, and analysis its possibilities, it also makes a research on the model of this circle, it innovatively brings forth that the double - polar circle structure of central city - sub central city - satellite town should be builded, through the establishment of index system, the sphere of metropolis circle in chengdu can be set which means the central city, sub center city and satellite town are sett it also analysis how to determine the gravity between center city and circumjacent area, and discusses the function orientation of center city and satellite town at last, it briefly analyses the transportation designing of suburb and city which are imperative for constructing the metropolitan circle in chengdu

    本文將理論闡述和經驗實證分析與較全面的最新統計資料，以及理論分析模型分析結合起來，從新的角度深入探討成都的區域整體發展，即以都市圈的空間結構模式促進成都整體實力的全面提高。本論文首先明確了都市圈的概念、內涵及特徵，從市場、等因素探討了都市圈的形成機理，並從國內外都市圈的發展實踐中，總結出都市圈這種空間形式所引起的經濟和社會發展的意義所在，以及我們值得借鑒的經驗和需要注意的問題。在此理論和實踐基礎上，提出構建成都都市圈的必要性及戰略意義，分析其可能性；並且對如何構建成都都市圈模式進行了探討，主要是創新性提出構建中心城市-副中心城市-衛星城鎮的雙極圈域結構，並通過指標體系的建立以確定成都都市圈的范圍，即中心城市、副中心城市和衛星城鎮的確定，以及測定中心城市與周邊地區的引力大小，以及對中心城市和衛星城鎮的功能定位進行了探討。
  3. This article aims at the boiler ' s problems in operation : 1 ) under nominal load, the smoke temperature at the outlet of hearth reaches 1200, far more exceeds 1050 the original designed temperature. this will always result in slag inside boiler and the temperature of overheater ' s pipe superheat, so that boiler cannot take nominal load and all these influence boiler ' s nomal operation heavily, 2 ) this article also studied the reason why the assistant oil becoming necessary when coal changes. during the nomal operation, many factors ( makeup of combustor and its disposal, smirch and encrust of water wall, excessive air coefficient, temperature of primary air, coal type and density of coal dust ) can deviate the designed working conditions, then affect the boiler ' s nomal operation

    本文針對該鍋爐在實際運行中存在的問題：在額定負荷下，爐膛出口超溫、低溫段過熱器前煙溫高達936 ，遠遠超過815的設計值；噴燃器四周水冷壁結焦嚴重，過熱器管壁溫度超標，無法帶上額定負荷；甚至有時因燃煤質量的變化，必須投油助燃的嚴重情況進行了分析研究。在實際生產過程中，燃燒器的結構、布置，水冷壁的粘污、結垢，過剩空氣系數、一次風溫、煤種及其濃度變化等許多因素都會偏離鍋爐的設計工況，從而影響爐內的傳熱和燃燒，造成爐膛出口超溫、水冷壁結渣等問題。
  4. 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。
  5. The content of study is very much, basically have financial accounting ( primary, intermediate, advanced ), cost accountant, supervise an accounting, financial management ( first, medium, advanced ), investment learns, raise fund tubal a confucian school of idealist philosophy of the song and ming dynasties, transnational corporation financial management, management seeks advice, finance learns, money market, management seeks advice, finance affairs builds a holiday to discriminate, financial analysis, financial case, tax law, economic standard is waited a moment

    學習的內容很多，主要有財務會計（初級、中級、高級） ，成本會計，治理會計，財務治理（初、中、高級） ，投資學，籌資治理學，跨國公司財務治理、治理咨詢，金融學，金融市場，治理咨詢，財務造假甄別，財務分析，財務案例，稅法，經濟法等等。
  6. The results indicated that the dimension, shape and purity of base material could meet the functional demand of solid lubricant ; the thermal decomposition temperature of ptfe resin exceeds 400 c, but organic and inorganic packing filler added in ptfe made the water absorption rate of composite material increased, melting temperature and decomposition temperature decreased, in the meanwhile oxidative decomposition reaction was accompanied ; polar groups such as c = o, c - o - c and so on in the carbon fiber surface is advantageous to increase compatibility with other components and interlayer shearing strength ; uniform design experimental method could help to find the relationship between formula and frictional property by relatively small tests. the developing trend of each formula ' s friction coefficient could be showed by fitting curve ; the friction coefficient with no copper powder or graphite in formula was relatively big. this fact showed that copper powder and graphite should be used cooperatively ; it was found that when the ratio of copper powder to graphite by weight is 15 : 60, 30 : 30 - 40 and 60 : 15 - 30 respectively, the friction coefficient was relatively small. the degree of crystallinity of pure ptfe reached maximum by air cooling and the abrasion loss also reached maximum among three ones ; at the same time, the abrasion loss of solid lubricant sample was also the biggest among three ones ; when solid lubricant matched with 45 # steel axle or gcrl5 steel axle, lubricant transfer film could be formed on metal surface, thus direct contact between the surface of metal friction pair rings was reduced. their working life was elongated extremely ; there was mainly much graphite, a little ptff, moo3, feso4, cus and so on in lubricant transfer film

    試驗結果表明：所選原料的尺寸、形狀及純度可滿足固體潤滑劑的性能要求；聚四氟乙烯樹脂熱分解溫度超過400 ，但在ptfe中加入無機填料會使復合材料吸水率提高，熔融溫度及分解溫度降低，且伴有氧化分解反應；碳纖維表面含有c = o及c - o - c等極性基團，有利於提高其與其它組分的相容性，提高層間剪切強度；均勻設計試驗方法能夠用較少的試驗次數找出配方與摩擦性能間的關系，擬合曲線基本能表示各配方的摩擦系數發展趨勢；配方中不加銅粉或不加石墨，其摩擦系數均較高，說明銅粉和石墨應該配合使用；當銅粉15份、石墨60份時，銅粉30份、石墨30 - 40份時，銅粉60 、石墨15 - 30份時，摩擦系數均具有較低值；純聚四氟乙烯樹脂在空氣冷卻時結晶度最大，磨損量也是三者中最大的；同時，固體潤滑劑試樣在空氣冷卻時的磨損量也是三者中最大的：不論是固體潤滑劑與45 #鋼軸配副或是固體潤滑劑鑲嵌入銅套后與gcr15鋼軸配副，在金屬表面均可形成潤滑轉移膜，從而減少金屬摩擦副表面間的直接接觸，大大延長其使用壽命;轉移膜中主要含有較多的石墨、少量聚四氟乙烯、 moo 。
  7. 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。
  8. Aiming at the characteristics of its management, the paper synthetically utilizes the knowledge and methods in the fields of the theory of corporation pre - warning management, system theory, the management ways of the enterprise, behavior science, sociology and statistics, and so on. from the angle of organization, the paper expounds the accidence cause, the principal, the process, the behave modes and the results led to the risk by management system, utilizing by various methods, such as field survey, examples analysis, the investigation of questionnaire, the judge of the major eleme nts, the blur judgments of the computer model, and it attempts to seek for a pre - warning method which can describe, expect, judge, evaluate and control in advance the railway risk and incidences

    針對鐵路機車運行管理的特點，本論文綜合地運用企業預警管理理論、系統論、企業管理學、行為科學、社會學、統計學等多學科、多領域的知識和方法，從組織的角度出發，通過實地調查和問卷調查、實證分析、主成分判斷，計算機模型等手段，對中高速機車車輛交通安全事故的成因、機理過程、表象及結果進行較深入的研究，探求一種對風險和危機能有效明確的描述、預測、預報、評價、控制的預警管理方法。
  9. In economics, the higher school logistics socialization is to put the higher school rear service into the socialist market economy system, socialize the service body, changing self - service into social service through further reform ; commercialize the service fruits, changing service without teward into one with reward ; market the service ways, changing the direct service into indirect one, to thoroughly changethe condition that higher school ran society under the planned economy, overwhelm the bottle neck of higher school development, and create conditions for our country ' s higher education to be better suited to our rapid development

    摘要從經濟學的角度來分析，高校後勤社會化就是將高校後勤服務納人社會主義市場經濟體系，通過深化改革逐步實現服務主體社會化，變自我服務為社會服務；服務成果商品化，變無償服務為等價有償服務；服務方式市場化，變直接服務為間接服務，從根本上改變計劃經濟條件下形成的「高校辦社會」的狀況，克服高校發展的體制「瓶頸」 ，為高等教育更好地適應我國快速發展的社會經濟創造條件。
  10. In regard to ( e ) above, the committee must liaise with the company s board, senior management and must meet at least once a year with the company s auditors and should consider any significant or unusual items that need to be reflected in such reports and accounts, and must give due consideration to any matters that have been raised by the company s qualified accountant, compliance officer or auditors

    就上述（ e ）項而言，委員會成員須與本公司的董事局及高層管理人員聯絡。委員會須至少每年與本公司的核數師開會一次，並應考慮該等報告及賬目中所需反映的任何重大或不尋常事項，並須適當考慮任何由本公司的合資格會計師、監察主任或核數師提出的事項；
  11. However, in view of the legacy of system it has inherited, being eager to stabilize the political order, and the urgent need to resume and develop the economic construction, and the plan system carried out for a long time so that the higher education and national political and economical system formed a coupling body of same quality, resulting in noumenon deficiency, subject diasterna and position transferred passively

    然而，鑒於它所繼承的制度遺產以及急於穩定政治秩序、恢復和發展經濟建設的迫切需要，長期執行的計劃體制使高等教育與國家政治經濟體制構成同質耦合體，造成了高等教育的本體缺失、主體虛位和地位讓渡。尤其是面臨市場經濟體制和知識社會以及由此而導致的大眾化發展趨勢的挑戰，又出現了與其自身自主發展和健康發展不相適應的失范現象。
  12. The manager - trust mechanism is designed to provide the favorable organization environment fostering manager - trust, set up the entry barrier, promote the well - ordered development of manager - trust, and increase the cost of perfidy to prevent the manager ' s opportunism behavors. in the paper, the trust evolvement mechanism is studied in detail, including trustworthiness - assessment, categorizing - management, attribution - analysis, and the adjustment of trust degree. conflict disposal and information communication are advanced also

    設計這些機制的目的在於為經營者信任的產生提供組織環境條件的支撐，設置必要的信任進入壁壘來遴選出值得信任的經營人才以此降低信任產生的風險，通過可信任度評估、歸因分析、分類管理、信任度調整、沖突處理和信息溝通等措施來緩解經營者信任演進過程中存在的信任矛盾，提高投機敗德行為的失信成本以防範機會主義行為等。
  13. Chartered management accountants are at the leading edge of some of the world ' s most successful organisations ; formulating strategy, managing risk and business assurance, providing cost determination, financial control and creating wealth and shareholder value

    獲取認證的特許管理會計師們已成為全球最為成功的各大企業和組織中的精英，擔負起戰略規劃、風險控制、成本預定、財務管理等方面的高級管理職責，並幫助越來越多的僱主公司提升股東價值，實現可持續發展。
  14. Chartered management accountants are at the leading edge of some of the world ' s most successful organizations ; formulating strategy, managing risk and business assurance, providing cost determination, financial control and creating wealth and shareholder value

    獲取認證的特許管理會計師們已成為全球最為成功的各大企業和組織中的精英，擔負起戰略規劃、風險控制、成本預定、財務管理等方面的高級管理職責，並幫助越來越多的僱主公司提升股東價值，實現可持續發展。
  15. This paper presents the development trend of higher education in the information age concerning resource informationization, object specificity, pattern variety, chance equality, system perpetuality and function socialization by comprehensive consideration of modern it and current higher education system, and by establishment of the same structure mold of higher education conception and development trend based on modern it, with the help of a series of methods such as systematic - scientific views, cross cooperation of multi - subjects, comparison - analysis, and the project of educational system, computer science and modern economics. the reform of current higher education is based on modern it as its platform

    本論文通過對現代信息技術和當代高等教育的系統整合思考，通過建立基於現代信息技術的高等教育理念和發展趨勢的同構模型，藉助系統科學觀點、多學科交叉配合、比較分析等研究方法，利用教育系統工程、計算機科學、信息學、可拓學和現代經濟學等最新研究成果，提出了信息時代高等教育的資源信息化、對象個性化、模式多樣化、機會公平化、體系終身化、功能社會化的發展走向，把它作為實現信息時代高等教育全面創新的向導。
  16. During the time of knowledge economy, university will be in the center of society and the spirit of innovation is the core of quality of talents. only by innovating can institution of higher education fit, lead and reform future society. education is the last stronghold of planned economy so higher education institution transform becomes the chief melody at the early of new century. this article probe into various problems about it, using theory and case as study method, choosing the period of establishing and intergrating of market economy as study background. so that it can summarize one path of higher education modernization to guide the practice of higher education institution transform

    而高等教育只有進行制度創新，才能適應、引導和改造未來社會。教育是計劃經濟的最後一個堡壘，高教制度變遷成為高等教育改革與發展的關鍵，已成為新世紀初中國高等教育改革的主旋律。本文選擇規范研究與實證研究相結合的研究方法，選擇市場經濟體制建立與完善作為研究背景，以廣西高校為分析單位進行個案研究，探討從單位制到契約制的高教制度變遷的各種問題，總結出一條從單位制到契約制變遷的高教現代化道路，從而指導高教制度變遷的實踐。
  17. These include : relatively high delinquency rates ; inadequate disclosure of financial and other information ; low transparency of operations and poor accounting standards ; lack of discipline in the use of credit facilities ; and the low level of cost - effectiveness of such lending

    銀行表示它們的取態主要是基於中小企業貸款市場存在多項不利特點，包括拖欠比率相對較高財政和其他資料不足運作欠缺透明度會計標準欠佳對信貸融資的運用欠缺有效監督，以及該等貸款的成本效益較低。
  18. They all start from their individual rationality to search for the maximization of personal profit. the real destination is not sure be the group rationality, i. e. that securities market realize the efficient allocation of resources. on the contrary, it often cause the irrationality of group for such reasons as imperfection in law, accountant ' s non - qualification, the lack of independence of accountant firms, inefficient supervision reasonableness, i. e. sever distortion of accounting information disclosure damage the investor ' s profit

    反而由於投資者的素質不高、非理性預期和從眾行為；上市公司委託代理機制不健全、治理結構不完善、造假成本與造假收益的嚴重不對稱；會計師事務所獨立性的缺乏、注冊會計師素質不證券市場會計信息披露失真問題研究高;證監會監竹效率和力度不夠等原因所致，博弈的結果是集體的斗理性，即證券市場會i
  19. Moreover, a concept model for the service market, a detailed analysis on the service function on telecom products market and its economic and social benefit have been designed and made in this paper. furthermore, it formulates the developing strategies for the telecom service market in consideration of many aspects such as the developing phase and frame of the service market, service model, market strategy, combination of service and market and future developing direction, etc. the paper also analyzes the example of service system of foreign telecom suppliers. the suppliers should provide low - cost and high - value service for telecom operators, and help the operators to strengthen their core competition ability for the enterprises, at the same time, the suppliers will transfer their service model from present open model to a new value added model gradually

    本文從電信產品服務的現狀出發，深入研究了其存在的問題和採取的相關對策，設計服務市場的概念模型，詳細分析了服務對電信產品市場的作用及其所產生的經濟、社會效益，並從服務市場的開發階段、電信業的服務市場架構、服務模式、供應商的服務市場戰略、服務與市場融合及服務市場未來發展方向等方面重點闡述了電信服務市場的開發策略，並進行了相關國外電信供應商的服務體系實例分析，說明供應商應為運營客戶提供低成本、高增值的服務，協助其提升企業核心競爭力，同時供應商的服務模式也將從現有的粗放型逐步轉換成有償增值服務的新模式，通過該新模式運作力求客戶滿意與公司效益的平衡，在保證客戶滿意的原則下，既增長客戶所需求價值，又能同時增強公司的核心競爭力，力求實現客戶滿意和公司滿意的雙贏目標。
  20. That ' s why our research should be based on international accounting standards and fas ( usa ). concretely, our research puts forward the significance of carrying out high - quality consolidated statement, referencing on the discussion of high - quality accounting standard in usa. according to a reasonable framework of consolidated statements, this paper discusses the methodology of consolidated statement, consolidation theory, consolidation scope and consolidation procedure, etc. which are concerned with big problems of consolidated statement

    具體地，本文首先借鑒了國際上關于高質量會計準則的討論成果，提出了制定高質量合併會計準則的意義及其內涵；然後以高質量的合併報表準則應具備的特性為基礎，按照合併報表準則的應有框架體系，在借鑒各國合併報表會計準則的基礎上，討論與分析了合併報表方法論、合併理論、合併范圍和合併程序等涉及合併報表準則的重大問題，同時對合併報表的相關問題，即商譽會計和外幣報表折算進行了研究。
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